What should I pay attention to when filing tax returns?
1. The tax authorities shall establish and improve the system of taxpayers' self-declaration and tax payment. With the approval of the tax authorities, taxpayers and withholding agents may declare and pay taxes by mail, data messages, etc., and may also submit tax withholding and collecting reports.
Data message means telephone voice, electronic data exchange, network transmission and other electronic means determined by tax authorities.
2. Taxpayers who handle tax returns by mail should use a unified special envelope for tax returns, and take the receipt of the postal department as the declaration voucher. The postal declaration shall be based on the postmark date sent.
Taxpayers who file tax returns electronically shall keep relevant materials in accordance with the time limit and requirements stipulated by the tax authorities and submit them to the competent tax authorities in writing on a regular basis.
Three, taxpayers have no tax payable within the tax period, should also be in accordance with the provisions of the tax declaration.
Taxpayers who enjoy tax reduction or exemption shall file tax returns in accordance with regulations during the period of tax reduction or exemption.
Four. The main contents of the tax declaration or tax withholding report form of taxpayers and withholding agents include: tax types, tax items, taxable items or items that should be withheld and remitted, tax basis, deduction items and standards, applicable tax rate or unit tax amount, items and taxes that should be refunded, tax items and taxes that should be reduced or exempted, tax amount that should be withheld and remitted, tax payment period, deferred tax payment and unpaid tax.
5. When handling tax returns, taxpayers shall truthfully fill in the tax returns and submit the following relevant documents and materials according to different situations:
(1) Financial and accounting statements and their explanatory materials;
(2) Contracts, agreements and vouchers related to tax payment;
(three) electronic tax data of tax control equipment;
(four) the tax management certificate and tax payment certificate of foreign business activities;
(5) Relevant certification documents issued by domestic and foreign notaries;
(6) Other relevant documents and materials required by the tax authorities.
6. When handling the tax withholding and collecting report form, the withholding agent shall truthfully fill in the tax withholding and collecting report form, and submit the legal documents of tax withholding and collecting and collecting and other relevant documents and materials stipulated by the tax authorities.
Seven, the implementation of regular fixed payment of taxes, taxpayers can implement simple declaration, degenerate levy period and other ways to declare and pay taxes.
Eight, taxpayers and withholding agents in accordance with the provisions of the time limit for filing tax returns or submitting tax withholding and collecting report form is indeed difficult, need to be postponed, it shall submit a written application to the tax authorities within the prescribed time limit, approved by the tax authorities, within the approved time limit.
If a taxpayer or withholding agent fails to file a tax return or submit a tax withholding report on time due to force majeure, it may postpone the processing; However, it shall report to the tax authorities immediately after the force majeure situation is eliminated. The tax authorities shall ascertain the facts and approve them.