1, log in to State Taxation Administration of The People's Republic of China website, click "I want to do tax", come to the login interface, and enter the login name and password to log in;

2. After logging into the website of the tax bureau, click "I want to do tax" in the interface;

3. Under the item "I want to pay taxes", find "Tax declaration and payment" and click enter;

4. Come to the interface of timely declaration, where the items to be declared are displayed. Pull it to the right and you will see the button of "Fill in the Declaration Form";

5. Click "Fill in the Declaration Form" to pop up. Please select the declaration method. Online and offline, click on the declaration at the back;

6. A prompt will pop up again to ask whether there are taxable behaviors and deductions in this month. Select Yes or No, and then click to enter the declaration form;

7. Prompt information pops up, that is, the declaration system will help you judge whether you can enjoy the VAT exemption policy, but there will be some prompts in the process, and click OK.

8. Next, fill in the report, and then submit it according to the data of your own company.

Before the final settlement and declaration of enterprise income tax, taxpayers should collect, amortize or allocate the production costs and operating expenses of products in a timely and accurate manner according to the current enterprise income tax policies and relevant financial accounting systems, and correctly extract depreciation, wage surcharges and other expenses. If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, the tax authorities will order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 10000 yuan may be imposed. If a taxpayer fails to file a tax return and fails to pay or underpay the tax payable, the maintenance authority will recover the tax and late payment fee that he has failed to pay or underpay, and impose a fine of not less than 50% but not more than five times the tax payable. If a taxpayer refuses to declare after being notified by the tax authorities, and fails to pay or underpays the tax, the tax authorities will recover the tax and late fees that he has failed to pay or underpays according to law, and impose a fine of more than 50% and less than five times the tax; If a crime is constituted, criminal responsibility shall be investigated according to law.

Provisional Regulations on Enterprise Income Tax

Article 16 Taxpayers shall submit accounting statements and advance income tax returns to the local competent tax authorities within 15 days after the end of the month or quarter. Within forty-five days after the end of the year, submit final accounting statements and income tax returns to the local competent tax authorities.