How do ordinary taxpayers file tax returns?
First, the general taxpayer tax return process
At present, the general taxpayer enterprises to declare tax, roughly in accordance with the following process:
1, view the tax payment period
The annual tax return period is uniformly issued by State Taxation Administration of The People's Republic of China, and generally it is from 1 day to 15 day of the following month. In this time range, taxpayers can log in to the electronic tax bureau to check their tax declaration period, and adjust the relevant accounts and materials in advance as needed.
2. Prepare tax return information
Various materials required for preparing tax returns, including but not limited to:
(1) Business license, organization code certificate, tax registration certificate and other relevant documents;
(2) Original vouchers such as financial statements and invoices;
(3) tax returns;
(4) Other materials required by the tax bureau.
At the same time, in order to avoid reporting errors or omissions, taxpayers are advised to check and review all data before filing tax returns to ensure accuracy.
3. Fill in and submit the electronic declaration form.
General taxpayers can fill in the tax declaration form online through the electronic tax bureau and upload the relevant materials to the system. Tax declaration forms are different according to different taxes, and taxpayers need to choose the right form to fill in.
Moreover, after completing the form, the person in charge of the general taxpayer enterprise also needs to confirm and review the filled-in content, and verify whether there is any abnormality or missing data.
4. Pay taxes
Paying taxes is the last step of the tax declaration process. General taxpayers need to pay the tax payable in the bank account designated by the tax department, and keep the relevant payment vouchers and materials. If the tax cannot be paid on time for some reason, the taxpayer needs to apply to the tax department to avoid additional expenses such as fines or late fees.
Two, the general taxpayer tax matters needing attention
These precautions mainly include:
1, fill in the information carefully.
When filling in the electronic declaration form, taxpayers need to carefully check all the information they have filled in. If there are mistakes or omissions, it may lead to the tax authorities finding problems and asking for re-filling or supplementary materials.
2. Pay taxes in time
Ordinary taxpayers need to pay the tax payable within the specified time. If you can't pay on time, you need to apply to the tax department and deal with it according to the specific situation.
3. Keep relevant documents and records properly.
In order to avoid disputes or disputes in the future, ordinary taxpayers also need to properly keep relevant documents and records for tax authorities to check and avoid tax risks.