What are the measures for the administration of electronic taxation of the tax bureau? Article 1 In order to standardize taxpayers, withholding agents, agents and payers (hereinafter referred to as taxpayers) to handle various local taxes (fees) through electronic taxation, reduce the burden on taxpayers and improve the efficiency of tax collection, in accordance with the Law of the People's Republic of China on the Administration of Collection and Collection of National Tax and its detailed rules for implementation, the Law of the People's Republic of China on Electronic Signature and other relevant provisions, combined with Guangdong local taxation, Article 2 Electronic taxation refers to the taxpayers registered by the local tax authorities in Guangdong Province (excluding Shenzhen) who use the tax service system to handle the tax (fee) business that the local tax bureau is responsible for (hereinafter referred to as the local tax (fee) business) through the network, and the local tax authorities carry out tax management and services to taxpayers through the tax service system. The electronic tax service hall of Guangdong Local Taxation Bureau (hereinafter referred to as the electronic tax service hall) is the main channel for local tax authorities in Guangdong Province to provide electronic tax services. Taxpayers can download or log in to the electronic tax service hall through the Guangdong local tax portal. Article 3 These Measures shall apply to taxpayers handling various local tax (fee) businesses through the electronic tax service hall, and tax authorities accepting, feeding back the handling results, serving tax documents and tax payment services through the electronic tax service hall. Article 4 Electronic taxation shall be based on the principle of taxpayers' voluntariness, and local tax authorities at all levels shall actively encourage and guide taxpayers to choose electronic taxation. Article 5 There are two ways for taxpayers to log in to the electronic tax service hall: certificate login and non-certificate login. Certificate login refers to the taxpayer who has already applied for digital certificate authentication, and logs in by means of digital certificate plus password; Non-certificate login means that taxpayers who have not applied for digital certificate authentication log in with user name and password. Sixth taxpayers who choose to log in with certificates should use the digital certificates supported by the Electronic Tax Service Office; Taxpayers must apply for digital certificates and pay related fees according to the requirements of the digital certificate issuing institutions. Article 7 Where a taxpayer logs in with a certificate or without a certificate, the functional scope of the electronic tax service hall that can be used separately shall be determined by the local tax authorities. Article 8 Taxpayers who need to declare and pay taxes (fees) should sign a power of attorney (agreement) with financial institutions that are qualified to pay taxes (fees) and agree to pay taxes (fees) from designated accounts according to the instructions of the competent local tax authorities. Article 9 After a taxpayer submits the Electronic Tax Registration Form (Annex 1) to the competent local tax authorities and signs the Electronic Tax Agreement (Annex 2), the competent local tax authorities will open the electronic tax qualification for the taxpayer. For taxpayers who log in without a certificate, they will also inform the user name and initial login password of the electronic tax service hall. If the taxpayer entrusts an agent to open electronic taxation, it shall also provide written authorization certificate or materials to the competent local tax authorities. Article 10 If a taxpayer is an individual, he/she can bring the original ID card to the tax service hall of the local competent tax authority to obtain the initial login password of the electronic tax service hall, or he/she can obtain it through the taxpayer's employer. Article 11 If a taxpayer needs to change the tax payment (fee) account, he shall, five working days before handling the tax (fee) payment matters, put forward a request for change to the competent local tax authorities, and provide a new authorization (agreement) signed with the bank to entrust the bank to pay local taxes (fees). Article 12 Where a taxpayer needs to cancel the electronic tax payment method, it shall fill in the Electronic Tax Payment Registration Form, and the competent local tax authorities shall cancel the electronic tax payment method of the taxpayer accordingly and terminate the Electronic Tax Payment Agreement. Thirteenth taxpayers should change their passwords in time after logging in to the electronic tax service hall for the first time and keep them properly. Losses caused by password leakage or loss of digital certificate media due to the taxpayer shall be borne by the taxpayer. Article 14 If a taxpayer who logs in with a certificate loses his password, he shall apply to the digital certificate issuing institution for resetting his password; If a taxpayer who logs in without a certificate loses his password, he shall fill in the Electronic Tax Registration Form and apply to the competent local tax authorities for resetting his password. Fifteenth taxpayers in the electronic tax service hall to handle all kinds of local tax (fee) business period and the forms and attached materials to be submitted, in accordance with the provisions of relevant laws, regulations, rules and normative documents. Article 16 If a taxpayer logs in with a certificate, the application time for tax-related matters, filing and examination and approval matters shall be based on the time when the data message enters the electronic tax service hall. If a taxpayer logs in without a certificate, the application time for tax-related (fee) matters, filing and examination and approval matters shall be subject to the time when the local tax authorities receive the paper materials. Seventeenth taxpayers should carefully check the submitted data and materials in the process of electronic tax payment to ensure that the submitted materials are complete, true and accurate. Eighteenth taxpayers over the statutory time limit for all kinds of local tax (fee) business, electronic tax service hall will not be accepted, taxpayers should go to the competent local tax authorities tax service hall. Article 19 After a taxpayer declares tax payment through the electronic tax service hall, the electronic tax payment receipt issued by the account opening bank or the payment voucher printed by the electronic tax service hall and the self-service tax system can be used as the accounting voucher for the taxpayer to pay tax. Taxpayers who need to obtain tax payment vouchers may apply to the competent local tax authorities for issuance. Twentieth taxpayers use certificates to log in, and the electronic tax service hall receives electronic tax documents for them; Where the local tax authorities deliver documents through the electronic tax service hall, the time when the data message enters the electronic tax service hall shall be regarded as the time when the tax documents are received. Twenty-first taxpayers who use certificates to handle various local tax (fee) businesses do not need to submit tax (fee) returns, financial and accounting statements and other paper materials required for tax (fee) application, filing and approval. Taxpayers who use non-certificate login to handle various local tax (fee) businesses shall submit tax (fee) returns and financial accounting statements on a monthly, quarterly, semi-annual or annual basis in accordance with the provisions of laws, regulations, rules and normative documents, and taxpayers shall submit the above paper materials to the competent local tax authorities on a monthly, quarterly, semi-annual or annual basis; Other tax (fee) business application, filing and examination and approval matters required paper materials, taxpayers should be submitted to the competent local tax authorities within three working days after submitting the relevant applications in the electronic tax service hall. Twenty-second tax disputes arising from the use of electronic tax service hall, taxpayers log in through certificates, and the electronic data submitted by taxpayers shall prevail; If the taxpayer logs in through a non-certificate and the electronic data is inconsistent with the paper data, the paper data submitted by the taxpayer shall prevail. Twenty-third tax authorities should ensure the safety and stability of the electronic tax service hall. In case of major abnormality in the electronic tax service hall, the competent local tax authorities shall promptly notify taxpayers to handle various local tax (fee) businesses in the tax service hall. The tax authorities will keep the tax-related information submitted by taxpayers through the electronic tax service hall confidential for taxpayers in accordance with the relevant provisions of tax laws and regulations. Twenty-fourth municipal local taxation bureaus may formulate specific implementation measures according to these measures and report them to the provincial local taxation bureau for the record. Article 25 The Guangdong Provincial Local Taxation Bureau shall be responsible for the interpretation of these Measures. Article 26 These Measures shall come into force as of 20 131February 15, and the Measures for the Administration of Online Tax Reporting by Guangdong Local Taxation Bureau (No.21Guangdong Local Taxation Bureau [2007]) shall be abolished at the same time.