Tax declaration is a legal act that a taxpayer submits a written tax report to the competent tax authorities in accordance with the time limit and content stipulated in the tax law after the tax obligation occurs. It is the main basis for defining the legal responsibility of taxpayers and the main source of tax management information of tax authorities.

Basic methods of tax declaration

At present, the tax declaration methods of Wuhan State Taxation Bureau mainly include direct declaration, online declaration, entrusted declaration, postal declaration and bank outlet declaration.

Direct declaration means that taxpayers go directly to the tax service hall of the tax department for tax declaration.

Electronic declaration means that taxpayers use the Internet, telephone network, computers and other electronic devices to collect tax declaration information electronically and file tax returns with the state tax authorities within the prescribed tax payment period. According to the requirements of Notice No.53 [2003] issued by the State Administration of Taxation of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), general VAT taxpayers must collect electronic information when filing tax returns. At present, the city has opened two filing methods: online filing and media filing. Online declaration adopts the principle that taxpayers apply for use. Taxpayers can collect publicity materials, apply and fill in the application form at any time at the competent IRS. With the consent of State Taxation Administration of The People's Republic of China in charge, he signed an online declaration service agreement with the online declaration technical service company, and received the corresponding user manual and teaching CD for training.

Entrusted declaration means that taxpayers entrust intermediaries to declare and pay taxes on their behalf.

Mail declaration refers to the way that taxpayers use a unified special envelope for tax declaration by express mail through the postal department.

On the basis of the tax unionpay network, the national tax authorities entrust designated banks to accept tax returns and collect taxes. Small-scale taxpayers of value-added tax sign entrusted tax agreements with banks designated by the tax authorities, open tax accounts, declare and pay taxes at the tax bank outlets where the accounts are opened within the prescribed time limit, or entrust banks to directly transfer taxes into warehouses according to the tax amount approved by the tax authorities.

In addition, taxpayers who pay regular and fixed taxes can implement simple declaration, degenerate levy period and other tax declaration methods. The "simple declaration" referred to here means that taxpayers who pay taxes within a specified period and quota pay taxes within the time limit stipulated by laws and administrative regulations or within the time limit determined by the tax authorities in accordance with the provisions of laws and administrative regulations, and the tax authorities can regard it as a declaration. "Degenerate collection period" is a taxpayer who pays taxes in a fixed period. With the approval of the tax authorities, the tax payment period can be combined into quarterly, semi-annual and one-year payment, and the specific period is determined by the provincial tax authorities according to the specific circumstances.

Taxpayers (including taxpayers who enjoy tax reduction or exemption) and withholding agents must truthfully declare and pay taxes to the competent tax authorities within the time limit prescribed by the tax law, regardless of whether there is any tax payable during this period. Taxpayers who enjoy tax reduction or exemption should also file tax returns on schedule.