Step 2: Select I want to do tax → declare tax, and enter the tax declaration interface.
Step 3: Click the overdue declaration on the left menu bar to enter the overdue declaration page, select the overdue declaration items that can be declared online, and click the Fill in the Declaration Form button.
Step 4: Click the button to fill in the declaration form, and a prompt will pop up: overdue declaration needs to be punished. The system has not yet generated a penalty decision, and the tax authorities will handle it for you as soon as possible. Please confirm whether you will be punished. Click the Yes button.
Step 5: Click the button to fill in the declaration form, and a prompt will pop up: the processing application has been submitted, please log in to the electronic tax bureau in time to pay attention to the progress, thank you. Click OK.
Step 6: You can query the progress of the project through illegal processing in the overdue declaration interface.
Step 7: Click the button to fill in the declaration form and ask the tax authorities to complete the illegal treatment. A prompt will pop up: the current overdue fine has been generated. Please pay the fine before you declare. Click OK to jump to the tax payment page and pay the fine. Payment method can be selected by yourself. After paying the fine, return to the overdue declaration list page, click on the overdue tax to declare, and then you can declare overdue.
Legal basis:
Article 51 of the Administrative Punishment Law: If the illegal facts are conclusive and there is a legal basis, and citizens are given an administrative penalty of less than 200 yuan, and legal persons or other organizations are given a fine of less than 3,000 yuan or a warning, a decision on administrative punishment may be made on the spot. Where there are other provisions in the law, those provisions shall prevail. Article 25 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations.
Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.
Article 74 Where the administrative penalty and fine stipulated in this Law are less than 2,000 yuan, it may be decided by the tax office. The above-mentioned simple punishment for overdue declaration can be operated online by the electronic tax bureau, and other circumstances need to be handled at the window of the tax service hall.