If the general taxpayer fails to declare the value-added tax in the next period, he should delete the wrong declaration form in the declaration software, re-make the correct declaration form and apply to the tax office for correction. Small-scale taxpayers need to fill in the correct declaration form again and make corrections at the tax office.

1. Handling of General Taxpayer's Wrong Declaration-Correction Declaration

If the general taxpayer's VAT declaration is wrong, it will be treated as a corrected declaration for the time being: if the general taxpayer's declaration is wrong and fails to make the next declaration, he should delete the wrong declaration form in the electronic declaration software, re-create the correct declaration form, and bring the paper application form (including all schedules) stamped with the official seal, the description of the tax declaration form and the electronic declaration materials to the tax service office of the competent tax authority to apply for a corrected declaration.

2. Handling of small-scale taxpayers' declaration errors-correcting the declaration

Small-scale taxpayers' VAT declaration is wrong, so they need to fill in the correct declaration form again and correct it at the service hall of the competent tax authorities.