May 2022 deadline for tax returns
Taxpayers can declare general taxpayer's value-added tax, general taxpayer's consumption tax, general taxpayer's education surcharge, general taxpayer's local education surcharge, general taxpayer's cultural undertaking construction fee, personal income tax, land value-added tax, urban maintenance and construction tax, resource tax and other related taxes through the Electronic Taxation Bureau of the State Taxation Bureau from June to May 9.
What are the contents of the tax return?
The contents of tax returns are mainly defined in tax returns of various taxes and tax withholding and collecting reports, and some are financial statements and related tax information attached to tax returns. Taxpayers' and withholding agents' tax returns and tax withheld and remitted reports mainly include: tax types, tax items, taxable items or tax withheld and remitted items, applicable tax rate or unit tax, tax basis, deduction items and standards, tax payable or tax withheld and remitted, and tax payment period.
Significance of tax declaration
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.
(1) Direct declaration (door-to-door declaration) refers to a way for taxpayers and withholding agents to go to the tax authorities to file tax returns or submit tax withholding and collecting reports.
(2) Filing by mail refers to a way for taxpayers and withholding agents to use a unified special envelope for tax declaration, go through the delivery procedures through the postal department, and with the approval of the tax authorities, take the receipt of the postal department as the declaration voucher.
(3) Data message declaration refers to the tax declaration made by taxpayers and withholding agents through electronic means such as telephone voice, electronic data exchange and network transmission determined by the tax authorities with the approval of the tax authorities. At present, online declaration is the main form of data message declaration.
(4) Simple declaration refers to a way for taxpayers who implement regular quota to declare with tax payment vouchers instead of declaration or degenerate collection period.
(five) the declaration of bank outlets refers to the taxpayer's tax declaration at the bank outlets designated by the competent tax authorities during the declaration and collection period.
(VI) Entrusting a bank to withhold and pay taxes means that a taxpayer who carries out regular quota collection or online declaration signs an agreement on withholding and paying taxes with an online bank designated by the competent tax authority, and the online bank will automatically withhold and pay taxes from its special tax account according to the tax information provided by the tax declaration system within the time specified by the competent tax authority, thus completing the tax declaration.