It is equivalent to having registered tax, and you can go to the tax bureau to fill in the tax-related information and handle tax-related matters during the first reporting period, and at the same time make tax returns. It can be done through the electronic tax bureau. Tax declaration refers to the legal act of taxpayers submitting written reports to tax authorities on tax matters in accordance with the time limit and contents stipulated in the tax law. It is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, the main source of tax management information of tax authorities and an important system of tax management.
Taxpayers' and withholding agents' tax returns or tax withholding and remitting reports mainly include: tax types, tax items, taxable items or tax withholding and remitting items, applicable tax rate or unit tax amount, tax basis, deduction items and standards, tax payable or tax withholding and remitting, tax payment period, etc. Tax declaration refers to the legal act of taxpayers and withholding agents to submit relevant tax matters and tax payable to the competent tax authorities in writing within the reporting period in accordance with the provisions of the tax law or the relevant administrative regulations of the tax authorities after the legal tax obligation occurs.
When handling tax returns, taxpayers shall truthfully fill in the tax return form and submit the following relevant documents and materials according to different situations:
1, financial accounting statements and their explanatory materials;
2. Contracts, agreements and vouchers related to tax payment;
3, electronic tax data of tax control device;
4, business activities of the tax management certificate and remote tax payment certificate;
5. Relevant certification documents issued by domestic and foreign notaries.
Article 54 of the Enterprise Income Tax Law of People's Republic of China (PRC) shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.