General taxpayers and small-scale taxpayers of value-added tax can make corrections through the website of Guangdong Electronic Taxation Bureau or the front desk of tax service hall if they find that their tax returns are wrong. The specific operation process includes: logging in to the electronic tax bureau, selecting the function of declaration and correction, querying the declaration records, and making corrections after selection. After completing the correction, you can directly complete the correction declaration online, or generate an offer document to the self-service tax terminal or the front desk of the tax service hall for correction.
The tax declaration process of VAT usually includes the following steps:
1. Preparation of application materials: Taxpayers need to prepare all relevant vouchers, such as invoices and bank statements, to prove sales and taxes.
2. Fill in the tax return: log in to the electronic tax bureau and fill in the tax return, including sales, tax amount, tax payable and other information.
3. Invoice data summary: in the electronic tax bureau, invoice data summary and one-click collection are carried out.
4. Submit the declaration form.
5. Review tax payment.
To sum up, the error of VAT declaration can be corrected online through the electronic tax bureau or at the front desk of the tax service hall. Specific operations should follow the guidelines and procedures provided by the tax authorities.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 14
Taxpayers and withholding agents shall report to the tax authorities in time if they find that the declared taxes are wrong, and the tax authorities shall verify and correct them in time.