1, tax return or tax withholding and collecting report. Taxpayers and withholding agents should fill in the tax return or tax withholding and collecting report clearly one by one, including tax types, tax items, taxable items or tax withholding and collecting items, applicable tax rate or unit tax, tax basis, deduction items and standards, tax payable or tax withholding and collecting, and the time limit of tax. ?

2, information or documents related to tax returns

(1) When filing tax returns, taxpayers should submit the following information:?

(1) tax returns. It is a written report printed by the tax authorities and declared by taxpayers, and its contents are different due to the differences in tax basis, tax calculation links and calculation methods.

② Financial and accounting statements. It is a report document compiled according to the records of accounting books and other relevant information reflecting production and operation, and according to the prescribed index system, format and sequence to reflect the business activities of enterprises, institutions or other economic organizations in a certain period of time, or the results of budget implementation. Different taxpayers use different financial and accounting statements because of their different production and operation contents, and the types to be submitted to the tax authorities are also different.

③ Other tax payment information. For example: economic contracts and agreements related to tax payment; Certificate of tax administration for outdoor operation of fixed industry and commerce; Relevant certificates issued by domestic and foreign notary offices; Personal salary and income certificate, etc. ?

(2) The withholding agent shall submit the following materials when filing tax returns:

(1) tax withholding and collecting report. ?

② Other relevant materials. It usually includes: legal documents for withholding and collecting taxes; Economic contracts, agreements, articles of association, etc. related to withholding and collecting taxes.

Tax declaration refers to the legal act of taxpayers submitting a written report on tax matters to the tax authorities according to 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. It is a legal act for taxpayers and withholding agents to submit relevant tax matters and taxes payable to the competent tax authorities in writing within the reporting period in accordance with the contents stipulated in the tax law or the relevant administrative regulations of the tax authorities after their legal tax obligations occur.