First, the company's tax declaration process must be handled by a legal person.
There is no need for a legal representative to go, and other employees of the company or tax representatives can file tax returns.
Second, the required information
1. VAT tax return (applicable to general VAT taxpayers) and its attached materials (table 1), (table 2), (table 3) and (table 4);
2. Taxpayers who use the anti-counterfeiting tax control system must submit IC cards that record the current tax information (taxpayers with detailed data backed up on floppy disks must also submit backup data floppy disks), special VAT invoice stub and special VAT invoice deduction;
3. Balance sheet and income statement;
4 "Detailed List of Purchase, Sale and Deposit of Refined Oil" (to be filled out by taxpayers with retail business of refined oil);
5. Other materials required by the competent tax authorities.
Taxpayers who collect electronic information for tax returns shall submit the paper VAT Tax Return (General Taxpayer) (main table and attached table) in addition to the electronic data of the above required information to the competent tax authorities.
According to the above answers, it can be concluded that in the process of tax declaration, if the applicants involved generally do not require the legal representative to go, they can be handled by other personnel or representatives of the company at the tax registration department.