In order to provide better services to taxpayers, we launched the tax appointment function at the initial stage of annual settlement this year, which makes the tax public service more efficient, better in quality and more orderly.

Any taxpayer who needs to pay taxes during March 1 day-15 this year can make an appointment for processing time through the natural person electronic tax bureau after February 16 (inclusive), and handle the annual settlement according to the appointment time, further enhancing the taxpayer's processing experience.

It should be noted that the appointment for tax payment is limited to March 1 day to 15. After the peak period, taxpayers can handle the annual settlement at any time during the annual settlement period.

The second is to further consolidate the "first violation without punishment" system.

The "Announcement" clearly continues to implement the "first violation without punishment" provision of annual settlement.

When a taxpayer makes an error in filling in the declaration information when handling the annual settlement, resulting in overpayment or underpayment of tax in the annual settlement, and the taxpayer takes the initiative or promptly corrects it after being reminded by the tax authorities, the tax authorities may be exempted from punishment in accordance with the principle of "first violation without punishment".

The third is to clarify the competent tax authorities after the end of the annual settlement period.

After the annual settlement, a competent tax authority will be determined for taxpayers who fail to handle the annual settlement on time according to the rules.

The relevant rules are basically consistent with the rules determined by the tax authorities that accept the annual settlement declaration in Article 9 of the Announcement.

This practice is convenient for taxpayers to find the competent tax authorities to provide tax-related service management for them when they follow up the annual settlement.