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Online declaration process for small and micro enterprises
1. Log in to the local tax system.

2. On the right side of the website of official website, State Taxation Administration of The People's Republic of China, there is a "Tax Service Hall Login".

3. Select National Taxpayer Login and enter it.

4. After entering the taxpayer identification number and password, you can file tax returns.

After the completion of the national tax declaration, you need to declare the local tax. Enter official website, the local taxation bureau, and select "Electronic Taxation Bureau" to display the login page. The electronic tax bureau provides online declaration, online inquiry and other functions. You need to log in to the system to declare and pay taxes, and you can log in through the bound mobile phone number and verification code.

legal ground

Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, enterprises, branches engaged in production and operation, individual industrial and commercial households and institutions engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation) established in other places and places shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.