How to declare the tax payable after tax audit: member enterprises or branches should report the problems found by self-inspection to the inspection bureau of the local competent tax authorities. For the unpaid taxes of self-inspection, it is necessary to explain the tax payment period to the inspection bureau of the local competent tax authority, and then put them into storage on the spot after confirmation. The enterprise headquarters shall adjust the relevant accounts under the guidance of the supervision team of the Inspection Bureau of the General Administration.

Fill in the declaration form to pay VAT in the following situations:

1. When handling tax inspection cases, it is decided to pay value-added tax, and fill in the columns of "Tax Inspection Adjusted Sales", "Tax Inspection Taxable Amount" and "Tax Receipt Taxable Amount in the Current Period" in the declaration form;

2. Self-inspection and tax payment, that is, tax assessment. The value-added tax paid should be handled according to the different situations indicated in the remarks column of the tax bill. If the words "self-inspection tax payment" are marked, there is no need to fill in the declaration form. If the words "advance payment by installment" are marked, fill in the "advance payment by installment" column of the customs declaration form.

Legal basis:

Interim Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection

Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.