Legal basis: Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law.
Article 30 The tax authorities shall establish and improve the system for taxpayers to declare and pay taxes by themselves. Taxpayers and withholding agents may declare and pay taxes by mail, data messages, etc., and may also submit tax withholding and collection report forms. Data message means telephone voice, electronic data exchange, network transmission and other electronic means determined by tax authorities.
Thirty-first taxpayers should use a unified special envelope for tax declaration by mail, 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.
Article 32 If a taxpayer fails to pay the tax within the tax payment period, he shall also file a tax return in accordance with the regulations. Taxpayers who enjoy tax reduction or exemption shall file tax returns in accordance with regulations during the period of tax reduction or exemption.
Article 34 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.
Thirty-eighth tax authorities should strengthen the management of tax collection and establish a sound responsibility system. The tax authorities shall determine the tax collection method in accordance with the principles of ensuring the timely and full storage of state taxes, facilitating taxpayers and reducing tax costs. The tax authorities shall strengthen the administration of taxpayers' export tax rebates, and the specific administrative measures shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) in conjunction with the relevant departments of the State Council.
Article 39 The tax authorities shall, in accordance with the budget subjects and budget levels stipulated by the state, pay all kinds of taxes, late fees and fines into the state treasury in time, and shall not occupy, misappropriate or intercept them, nor shall they pay them into the state treasury or other accounts other than the tax accounts stipulated by the state.
No unit or individual may arbitrarily change the budget subjects and budget levels for taxes, late fees and fines that have been paid into the state treasury.
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The above answer is only for the current information combined with my understanding of the law, please refer carefully!
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