1. Now most individual industrial and commercial households pay taxes by bank automatic transfer in order to save time and improve transfer efficiency.
2. If the company has a bank account number and submits it to the competent local tax authorities, it can only submit a tax return, and the tax authorities will issue a special payment book to the company's financial personnel, who will pay taxes at the bank where the company opens the account with the special payment book.
3. If the company doesn't have a bank account, it shall report and pay taxes to the local taxation bureau in charge, and pay taxes by cash or UnionPay card (pos card). After successful tax payment, the competent local tax authorities will issue a tax payment certificate.
4. If the company has signed a tripartite agreement with the local tax and the bank, it can declare tax payment online, but the full amount of tax must be deposited in the bank account and paid directly by the bank.