What are the taxpayer's tax declaration methods?
1, directly declare.
Direct declaration refers to the taxpayer or the tax agent of the taxpayer directly reporting to the tax authorities. According to the different places of declaration, direct declaration can be divided into three types: direct declaration to the tax service hall, declaration to the roving collection point and declaration to the collection point.
2. Declare by mail.
Mail declaration means that taxpayers send tax returns and related tax information to tax authorities by mail. Specific practices are as follows:
Taxpayers themselves or entrust tax agents to calculate the tax payable, fill in the tax return (self-checking and self-paying taxpayers should also fill in the payment book and pay taxes in the bank), and mail the tax return and related materials to the postal department by using a special envelope jointly formulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the Ministry of Posts and Telecommunications within the statutory tax return period, or take the delivery time as the declaration time; The postal department will send the postal declaration letter to the tax authorities in the same city by express mail; The tax authorities print the tax payment voucher and send it back to the taxpayer by registered mail (except for self-verification and self-payment).
3. Electronic declaration.
Electronic declaration means that taxpayers transmit the information listed in tax returns and related materials to tax authorities through computer networks. There are three main ways of electronic declaration: microcomputer declaration, special tax declaration machine declaration and telephone declaration.
4. Agency statement.
Taxpayers with small scale of production and operation and no ability to declare may entrust an approved tax agency with tax agency qualification to go through the formalities of tax declaration within the prescribed reporting period.
5. Summary declaration.
Enterprises approved by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) to collect enterprise income tax shall be reported step by step after the end of the year.
The above content is an introduction to the taxpayer's tax declaration method. It is understood that taxpayers can declare in five ways, each with its own characteristics. You can choose any method in this article to declare and pay taxes according to your own situation. In addition, I would like to suggest that in the process of tax declaration, it is best to clarify what information needs to be submitted first to avoid repeated submission.