1. General taxpayers need to enter and check on the comprehensive service platform of VAT invoices before declaring VAT. 2. After the input is checked, log in to the electronic tax bureau, click I want to do tax, and then click declare tax. 3. Enter the tax return, and click the VAT (applicable to general taxpayers) at the back of the return to fill in. 4, page jump, click a button to read. 5. After successfully reading in the input and output invoices, click Next. 6, enter the general taxpayer returns to fill in, fill in the report. 7. After the report is completed, click to declare VAT.
The main functions of the electronic tax bureau:
1, used to provide taxpayers with their own basic information and account management. Including taxpayer information, taxpayer electronic data access and maintenance, user management and user login and other specific functions.
2. It is used to provide tax-related matters for taxpayers. Including taxpayer comprehensive information report, invoice use, various tax declaration and payment, tax reduction and exemption, voucher issuance, tax refund handling, tax administrative licensing, approval and other specific functions.
3. Used to provide status query to taxpayers. Including tax progress and result information, invoice information, declaration information, payment information, tax arrears information, preferential information, quota verification, violation of laws and regulations, authentication information, tax-related intermediary information, tax information status, electronic data and other specific functions.
4. Used for information exchange between tax authorities and taxpayers. Taxpayers can get all kinds of news pushed by tax authorities and customized by taxpayers, as well as reminding information such as risks, credit and agency matters; And realize online booking tax and tax collection interaction. Including my agent, my reminder, tax appointment and online interaction. Specific functions such as tax assessment and taxpayer demand.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Individual Income Tax Law of People's Republic of China (PRC).
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.