(a) the way to log on to the State Taxation Administration of The People's Republic of China website, through? Online taxation? Enter the column and click? Register? An application form will appear, fill in the relevant columns in the form, and then click? Submit? . After the successful submission, print the application form and affix the official seal, and bring a copy of the application form and tax registration certificate, a copy of the legal person's ID card, and the tax declaration application approval form (on the website? Download the certificate form of the center? Column can be downloaded) to the competent tax authorities to apply for opening authority.

(2) Taxpayers can also visit the website of State Taxation Administration of The People's Republic of China after the access to the method is open? Online taxation? Column, enter the user name and password (the user name is the taxpayer identification number and the password is the password set when the taxpayer registers). Click? Declare and collect > click? Small-scale taxpayer value-added tax? Below? Enter the declaration? Button? & gt enter the reporting period and click? Enter declaration > enter declaration data in the declaration form interface? & gt click? Calculate > check the data and click? Submit? . The system prompts that the declaration is successful, and the user has completed all the operations of this declaration. Next, taxpayers can click? Print the declaration form? (you can also print it later), or you can click? Pay taxes now? To complete the tax payment, the specific steps are as follows: Enter? Pay taxes online? After the page is finished, a list of taxes that the enterprise currently needs to deal with will be displayed. Tax to be dealt with? Column can be used to view the details of the tax amount owed by a tax. Taxpayer chooses the line to pay this time, click? Pay taxes? Button, the system will automatically withhold tax. The system prompts that the tax payment is successful, and the user has completed all the operations of this tax payment.

Second, matters needing attention

(1) If a taxpayer fails to declare last month or fails to declare in the current period, it is not allowed to declare online, and the taxpayer should go to the tax service office of the competent tax bureau for handling.

(2) Before filing tax returns online, taxpayers should ensure that there is sufficient balance in the tax payment account. If the deduction is unsuccessful due to insufficient account balance, the taxpayer shall make up the bank deposit in time and directly enter the "Online Tax Payment" page from the "Declaration and Collection" home page to pay taxes. If the deduction is unsuccessful due to other reasons, the taxpayer shall record the reasons for the error and notify the competent tax bureau in time.

(3) Taxpayers should pay taxes online before the end of the current tax return period. If the tax is overdue, the system will automatically charge 0.5% of the overdue tax as a late fee according to the provisions of the Tax Administration Law.

(4) After taxpayers who use online tax returns pay taxes successfully, they will print electronic tax payment vouchers in the bank as accounting vouchers for tax payment (the operation is the same as telephone declaration).

(5) Taxpayers who declare online should print their tax returns on a4 paper through the query function of the online declaration system, and bind them with the financial statements on a monthly basis according to regulations, and submit them to the declaration window of the tax service office of the competent tax bureau in June 5438+ 10 and July.

(6) Online tax filing is not applicable? Regular quota? A small-scale taxpayer who collects taxes. At present, the system cannot handle the tax exemption declaration of small-scale taxpayers (the bank will be notified after the system is modified). At the same time, taxpayers are temporarily unable to declare income tax online.

(seven) if the online tax declaration is not paid or the data is found to be wrong after the successful declaration, the complete and accurate tax declaration form must be brought to the front desk of the competent tax bureau for processing.