Article 25 of the Law of People's Republic of China (PRC) on Tax Collection and Management stipulates that taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations.
Article 22 of the Law on the Administration of Tax Collection stipulates that taxpayers engaged in production and business operations shall set up account books in accordance with relevant state regulations within 15 days from the date of obtaining a business license or incurring tax obligations. If you don't have the ability to set up accounts, you can hire professional institutions or accountants who are approved to engage in accounting agency bookkeeping business to set up accounts and handle accounts on your behalf.
Extended data:
Tax declaration is mandatory and timely, otherwise it will lead to fines or even more serious consequences:
1. Failing to file tax returns within the time limit stipulated by the tax bureau, and if the circumstances are relatively minor, the tax authorities will impose a fine of more than 200 yuan per month on the enterprise in addition to paying back the tax, and a late payment fee will be added if the overdue period is longer; If the circumstances are serious, the tax authorities will impose a heavier and correspondingly higher fine;
2. If the tax payment is not reported to the tax registration authority for three consecutive months, the tax registration authority will cancel the tax registration certificate of the enterprise. After the tax registration certificate is cancelled by the tax bureau, it will not be restored, that is to say, all the licenses of the enterprise will be invalid one after another because of the cancellation of the tax registration certificate.
3. If the tax registration certificate is cancelled without the consent of the tax registration authority, all other certificates of the company can not be cancelled and become invalid one after another even if the cancellation is applied to the issuing authorities.
4. The identity card information of all shareholders of the company will be blacklisted by the relevant registration authorities. In the future, loans, reinvestment, and going abroad will all be affected.
Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law