There are different types of tax returns:

1, Normal declaration: refers to the taxpayer's tax declaration for each tax within the declaration period stipulated in the tax law.

2. Abnormal declaration:

(1) Payment of tax arrears.

First, the application for tax payment during the deferred payment period refers to the provision of relevant information when the tax payment is postponed after approval by the tax authorities.

Second, the application for overdue tax payment: the application for overdue tax payment refers to providing relevant information when paying the unpaid tax in the current period after the reporting period.

(2) Late filing: refers to the filing of the current tax payable after the prescribed filing period.

(3) check the overdue tax.

(4) Assess the overdue tax.

(5) Administrative punishment.

(6) self-examination and tax payment.

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 content 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.

Taxpayers and withholding agents' tax returns or tax withholding and collecting reports mainly include: tax types, tax items, taxable items or tax withholding and collecting items, applicable tax rate or unit tax amount, tax basis, deduction items and standards, tax payable or tax withheld and collected, tax period, etc. Tax declaration refers to the legal act that taxpayers and withholding agents 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 relevant administrative regulations of the tax authorities after their legal tax obligations occur.

Second, the way of tax declaration

The method of tax declaration refers to the form in which taxpayers and withholding agents go to the designated tax authorities to declare and pay taxes in accordance with the provisions of tax laws and administrative regulations within the reporting period after the occurrence of tax obligations and the obligations of withholding and remitting. Including direct declaration, postal declaration, data message declaration and simple declaration.

3. What are the requirements for tax declaration?

Taxpayers and withholding agents shall, except with the approval of the tax authorities, file tax returns or submit tax withholding and collection reports in accordance with regulations, regardless of whether there is any tax obligation in the current period.

Taxpayers who pay their taxes in a regular and fixed way can declare their taxes by simple declaration and degenerate levy period.

Taxpayers who enjoy tax reduction or exemption shall file tax returns in accordance with regulations during the period of tax reduction or exemption.

Taxpayers and withholding agents who have difficulties in filing tax returns or submitting tax withholding and collecting reports within the prescribed time limit and need to extend the time limit shall submit a written application for extension to the tax authorities within the prescribed time limit, which shall be approved by the tax authorities and handled within the approved time limit.

If a taxpayer or withholding agent is unable to file a tax return or submit a report on tax withheld or remitted on time due to force majeure, it may postpone the processing, but 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.

Where the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the tax shall be settled within the approved extension.

To sum up, taxpayers should make tax returns on time, but in special circumstances, there are also abnormal returns, which need to be declared in accordance with the regulations.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and collection reports, or they may handle the above-mentioned declaration and submission by mail, data message or other means in accordance with regulations.

Article 27 If a taxpayer or withholding agent fails to file a tax return or submit a report form on tax withheld and remitted or collected on time, it may postpone the filing with the approval of the tax authorities.

Where the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the tax shall be settled within the approved extension.