Taxation is an important part of national finance, and enterprise income tax is an important tax. Enterprises need to make a tax return to the national tax authorities once a year, so it is unnecessary to spend a lot of manpower and material resources. How to declare the annual enterprise income tax I. Operating Steps The order of "online declaration of annual enterprise income tax" is: online declaration of financial accounting statements → online declaration of annual enterprise income tax returns → online declaration of related business transaction reports → payment of enterprise income tax. Note: the annual online declaration of enterprise income tax must be carried out in the above order, otherwise it cannot be operated. Two. Operating instructions (I) Operating instructions for online declaration of annual enterprise income tax return Enter the annual enterprise income tax return function, download the electronic form (PDF file format) of the annual enterprise income tax return, and then import data or manually enter data by reading the disk (supporting three enterprise-side enterprise income tax return softwares currently used by enterprises, including: tax-related information-enterprise edition, Guangdong enterprise income tax return system (easy to tax) and State Taxation Administration of The People's Republic of China electronic return software, the same below). 1. After successfully logging into the information prompt area (1), click "Online Extension" to enter the main page of the annual online enterprise income tax declaration system of Guangdong Provincial State Taxation Bureau. (2) Click "I want to declare" → "Annual enterprise income tax declaration" in the upper left corner to enter the corresponding module of annual declaration.

Legal objectivity:

Article 62 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it 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 not less than two thousand yuan but not more than ten thousand yuan may be imposed. Article 61 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if the withholding agent fails to set up or keep the account books of withholding and collecting taxes, or fails to keep the accounting vouchers and relevant materials of withholding and collecting taxes, the tax authorities shall 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 not less than two thousand yuan but not more than five thousand yuan shall be imposed.