1, apply to the tax bureau to obtain the password;
2. Go to the tax bureau website and enter your tax identification code and password to enter the tax filing system;
3. Then enter the tax return, and import the report you exported in the "electronic tax return" system into the online tax return system.
4. After tax declaration, you can go to "Tax Declaration Query" to print your submitted report.
Taxpayers must truthfully declare and pay taxes within the statutory time limit and contents, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs. Withholding agents must truthfully submit the tax withholding report form and other relevant materials required by the tax authorities in accordance with the time limit and contents of the declaration determined by laws and regulations.
Taxpayers and withholding agents who fail to file tax returns or submit tax withholding and collection reports on time may postpone the processing with the approval of the tax authorities.
If the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and shall be settled within the approved extension.
Matters needing attention for taxpayers to fill in special additional deduction information for individual tax:
First, according to the conditions stipulated in the special additional deduction method, judge whether you have special additional deduction items that meet the relevant conditions.
Second, according to your actual situation, choose one of the four ways to submit special additional deduction information: the website of the electronic tax bureau, the mobile APP, the electronic template and the paper report.
The third is to fill in the corresponding special additional deduction information truthfully according to the qualified special additional deduction items.
Fourth, information such as name, ID number and mobile phone number must be accurately filled in to protect your legitimate rights and interests and avoid missing important tax reminder services; Fill in the optional items as completely as possible in order to better provide you with tax services.
Fifth, whether the special additional deduction information is filled in through electronic templates and paper reports. The paper information form signed and sealed by myself and the withholding agent or the tax authorities shall be kept for future reference.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 35 Under any of the following circumstances, the tax authorities have the right to verify the tax payable:
(a) in accordance with the provisions of laws and administrative regulations can not set up account books;
(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;
(3) destroying account books without authorization or refusing to provide tax payment information;
(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;
(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;
(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.
The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.