1. According to the notice of State Taxation Administration of The People's Republic of China on February 2nd, the basic deadline for filing tax returns this month is extended to February 24th. If you can resume work before February 24th, and you can handle the accounts properly, you can file tax returns normally, which is the most ideal result.

2. If you can't return to work before 24th, or if you return to work, you can't file tax returns because you haven't finished the closing work due to the tight time. In this case, you can apply for an extension of the declaration.

On February 11, State Taxation Administration of The People's Republic of China issued the Notice on Several Measures to Give Full Play to the Function of Taxation to Help Win the Prevention and Control of Epidemic Situation (No.14 [2121] of Tax Administration), and decided that taxpayers who still have difficulty in filing tax returns due to the epidemic situation can apply for a further extension according to law on the basis of extending the tax return period in February. In areas where the epidemic situation is serious, taxpayers and withholding agents who pay vehicle purchase tax and other tax returns on a time-by-time basis can postpone their tax returns due to the epidemic situation. For enterprises, especially small and micro enterprises, which have serious difficulties in production and operation affected by the epidemic, the tax authorities should timely approve their applications for deferred tax payment according to law and actively help enterprises ease the financial pressure. Taxpayers who are affected by the epidemic and fail to declare or submit relevant materials within the time limit are exempted from administrative punishment, and relevant records are not included in the tax credit evaluation; Taxpayers who fail to declare within the time limit will not be identified as abnormal households according to the current regulations for the time being.

the above measures not only solve the problem of pressing time for tax declaration, but also solve the practical difficulties of taxpayers who have no funds to pay taxes temporarily due to the epidemic situation, which is the concrete embodiment of the tax authorities' practical service to taxpayers.