The object of tax declaration refers to who should make tax declaration, mainly including:

(1) Taxpayers who should normally pay taxes. Under normal circumstances, taxpayers must truthfully declare and pay taxes in accordance with the time limit and contents stipulated by tax laws and administrative regulations.

(2) Withholding agents who should perform the obligation of withholding and remitting taxes. Withholding agents must truthfully submit the tax withholding report form and other relevant materials required by the tax authorities in accordance with the provisions of laws and administrative regulations or the time limit and content of declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

(3) Taxpayers enjoying tax reduction or exemption. Taxpayers who enjoy the treatment of tax reduction or exemption should also go through the formalities of tax declaration and fill in the tax declaration form during the period of tax reduction or exemption, so as to facilitate the statistics and management of tax reduction or exemption.

2. Contents of tax returns

The contents of tax declaration mainly include two aspects: one is the tax declaration form or the report form of withholding and collecting taxes; Second, information or documents related to tax returns.

(1) Taxpayers and withholding agents should clearly fill in the tax types, tax items, taxable items or items that should be withheld and remitted, applicable tax rate or unit tax amount, tax basis, deduction items and standards, tax payable or tax withheld and remitted, and tax payment period when filling in the tax return or tax withholding report.

(2) Taxpayers should submit the following information when filing tax returns:

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

② Financial and accounting statements. It is a report document that reflects the business activities or budget execution results of enterprises, institutions or other economic organizations in a certain period of time according to the accounting books and other relevant materials that reflect production and operation, and in accordance with the prescribed index system, format and order. Different taxpayers use different financial and accounting statements due to different production and operation contents, and the types of reports submitted to the tax authorities are also different.

③ Other tax information. Such as 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 agencies; Personal salary income certificate, etc.

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

(1) Report on withholding and collecting taxes.

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