1, tax copying: at the beginning of each month (reporting period), the system will automatically report and summarize (the output tax will be uploaded to the tax filing software);

2. Certification: check and confirm through the certification platform (the input tax amount is uploaded to the tax filing software);

3. Tax declaration: on the 6th of every month (1- 15), all kinds of statements are declared and paid in the declaration system;

4. Proof of successful tax filing.

Declare personal income tax before the 7th of each month. Declare business tax, urban construction tax, education surcharge and local education surcharge before June 5438+05. Stamp duty is declared once a year at the end of the year (the whole year). Property tax and land use tax shall be declared before April 15 and 10/0/5 every year. However, local tax requirements are different, and the declaration should be made within the time limit required by the competent tax bureau of the unit. Vehicle and vessel use tax shall be declared and paid in April each year. The tax requirements vary from place to place, and the declaration shall be made within the time limit required by the competent tax bureau of the unit. If there is no tax, you must declare it on time. Tax declaration methods: online declaration and on-site declaration. If you declare online, you can directly log on to the website of the local local tax bureau, enter the tax declaration system, and enter the tax code and password to declare. If it is a door-to-door declaration, just fill out the tax return and hand it over to the competent tax bureau.

First, the meaning of tax declaration:

Tax declaration refers to the activities of an enterprise to declare the tax payable to the state according to the requirements of the tax law through the network in the course of a month or a quarter, which is divided into the declaration system of the State Taxation Bureau and the declaration system of the Local Taxation Bureau. Tax declaration refers to the process that an enterprise declares to the tax authorities and goes through the relevant tax payment procedures. The enterprise will send the copied IC card and printed various output reports to the tax service hall of the tax bureau, and the staff who accept the tax declaration will make tax declaration according to the requirements of the tax declaration system, that is, read the billing information on the IC card, check it with various output reports, and make tax declaration.

Legal basis:

"People's Republic of China (PRC) Tax Collection and Management Law" Article 3 The collection, suspension, reduction, exemption, refund and overdue tax of taxes shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations.

When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.

The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.