1. Taxpayers need to prepare tax returns and related supporting materials. According to the actual situation, it may be necessary to prepare business licenses, financial statements, tax registration certificates and other relevant supporting materials;
2. Taxpayers need to submit the prepared tax return and relevant supporting materials to the local tax authorities for tax declaration;
3. In the process of tax declaration, taxpayers need to fill in relevant information, such as enterprise name, taxpayer identification number, tax payment period, tax payable, etc. At the same time, it is necessary to submit relevant certification materials to the tax authorities;
4. Taxpayers need to pay the tax payable according to the requirements of the tax authorities, and provide relevant tax payment certificates and invoices as required;
5. Taxpayers need to follow up the approval and processing results of tax authorities in time, and provide relevant information and certificates in time when necessary.
Review and collect tax returns:
1. Tax returns: tax returns of various taxes, including value-added tax, enterprise income tax and personal income tax, which are used to prove the tax payment of enterprises;
2. Accounting vouchers: including original vouchers, accounting books and other financial materials, which are used to prove the income and expenditure of the enterprise and the authenticity of accounting subjects;
3. Contracts, invoices, receipts and other relevant documents: used to prove the business activities and transactions of the enterprise;
4. Bank statements, cash receipts and payments vouchers, etc. Used to prove the authenticity of the capital flow and economic activities of the enterprise;
5. Other materials required by the tax authorities: such as business license, tax registration certificate, business license and other relevant documents, depending on different situations.
To sum up, taxpayers should truthfully provide relevant information and supporting materials according to the requirements of the tax authorities and pay the tax payable in accordance with the regulations.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" twenty-eighth.
The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.
The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Article 29
Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.