1. Taxpayers who use the new declaration system for the first time should read the operation instructions of the new system and the relevant Q&A content first, and fully understand and master the declaration operation steps and requirements of the new system.

2. Taxpayers should choose the correct bank account number, confirm that the tax amount, the belonging period and the bank account number are correct, and confirm that the current bank deposit is sufficient to pay the declared taxes and fees before submitting the declaration. Avoid the phenomenon of not being able to withhold tax due to wrong account number or insufficient account balance.

3. E-declaration is divided into tax declaration and social security fee declaration. Among them, tax declaration is subdivided into personal income tax, stamp duty, enterprise income tax and other local tax declaration.

(1) When taxpayers make local tax declarations, they can determine whether it is "normal declaration" or "withholding" according to the "role" of the declarant (enterprise) in declaring the tax. ". If it is as a taxpayer to fulfill the tax obligations under the tax law, choose "normal declaration"; if it is as a withholding agent to fulfill the obligation of withholding, collection and payment of taxes, choose to adopt the "withholding and payment".

(2) Enterprise income tax declaration is divided into quarterly, annual and monthly reports. For taxpayers with checking accounts, they choose "quarterly filing" to declare enterprise income tax on a quarterly basis. After the end of the year, taxpayers will make annual declarations by choosing "annual declaration" to declare annual enterprise income tax.

For taxpayers with approved (fixed-rate) levies, including taxpayers with approved levy rates and taxpayers with pre-collection rates for real estate development enterprise income tax, they choose "Monthly Declaration" to declare enterprise income tax on a monthly basis.

In addition, some enterprises (e.g., real estate enterprises) may have the situation of having to file both "monthly return" and "quarterly return" for separate accounting, depending on the actual situation.

4, declared to fill out the project to be complete and true. Where the blue title of the column are required. Taxpayers should check whether the declared data is accurate before submitting the declaration, especially to check whether the figures of "tax items" and "tax (fee) amount to be deposited" are accurate, "tax (fee) amount to be deposited", "tax (fee) amount to be deposited", "tax (fee) amount to be deposited", "tax (fee) amount to be deposited", "tax (fee) amount to be deposited". The "tax (fee) amount to be deposited" is the amount of tax to be withheld by the commissioning bank.

5. Clicking on the " " button helps to select the corresponding tax item, and taxpayers do not need to remember the tax item code in particular.

6, the entry of the tax period, in addition to the enterprise income tax by quarterly entry, annual enterprise income tax return by annual entry, other than the "year - month - day" format, such as "2005-01-01".

7, the tax rate is usually entered in decimal format, for example, 0.05. Currently, only the quarterly and annual corporate income tax returns using percentage format (15%); stamp duty approved percentage format, for example, 100%.

8, when the declaration of taxes for the "business tax" or "cultural construction fees", you need to enter the turnover. If there is a "deductible turnover", should also be filled out.

"Deductible turnover" is relative to "turnover", which refers to the portion that is allowed to be deducted in the calculation of business tax according to the relevant tax regulations.

Some industries such as entertainment, catering, lodging, warehousing, and leasing, etc., do not have any deductible items in the tax regulations, so taxpayers engaged in these industries should pay attention to the fact that they cannot fill in the "deductible turnover" when declaring business tax.

9. When declaring business tax or consumption tax or VAT urban construction tax, the interface will prompt "whether to declare surcharges together", and taxpayers can check the box to declare according to their needs. It should be noted that if there are exemptions or credits for the surcharges, they are not applicable to be declared by checking the box and should be declared separately.

10. For taxpayers who are recognized as adopting the individual itemized declaration method, except for incidental income and other income withheld and paid by the unit and dividend and bonus income withheld and paid by the listed company, which can be declared in aggregate, the rest should be declared in itemized form.

11, stamp duty declaration, such as the use of authorized levy, should be entered into the amount of taxable income and the approved proportion (percentage form entry, according to the tax authorities to fill in the approved proportion, unapproved by 100%), the system will automatically calculate.

12, local tax withholding, stamp duty withholding declaration, should fill out the "code of the name of the withholding agent", "the name of the withholding agent" should be filled out completely and accurately.

13. The nine schedules other than the main form of the annual enterprise income tax return should still be filled out and reported through the "Forms Submission". The figures in the schedules and the corresponding figures in the main form of the annual return should be consistent.

14. There is no need to enter the declaration data when making the social security fee declaration, you only need to check the social security fee data listed in the system to make sure it is correct, check the data to be declared in the box, and submit the declaration.

15. After completing the declaration, you should make full use of the declaration data query function.

After successful declaration, select "Query Declaration Data" on the declaration homepage to promptly query and check whether there is any error declaration or duplicate declaration. If you find that the declaration of errors or duplicate declarations, you can select "delete declaration data", delete the erroneous data in a timely manner.

It should be noted that after the declaration of personal income tax, the declaration status of each individual can be inquired in "Inquiry of Individual Detailed Declaration Status", which means that the declaration has been successful. As the summary processing needs a certain time, the "declaration data query and deletion" there is relatively need to wait for a period of time (usually ranging from a few minutes to a few hours, depending on the size of the data processing volume, the declaration of the peak period may take 1-2 hours), after the data summary, the corresponding individual tax declaration receipt After the data is summarized, the corresponding receipt of the individual tax return will be sent to the taxpayer's mailbox. Therefore, taxpayers should wait patiently to avoid submitting declarations several times.

If a mistake is found in the declaration of social security premiums and a new declaration is needed, the tax administrator must contact the tax administrator in a timely manner to revoke the original declaration record before a new declaration can be made.

Additionally, if the tax has been deposited, the taxpayer needs to go through the relevant procedures for tax credits and refunds, so it is important to be conscientious and accurate when making the declaration to avoid operational errors.

16. After the declaration is completed, you should pay attention to the situation of the declared tax in the treasury, and make use of the function of "Comprehensive Query - Query on Tax Inventory" more often to discover and deal with the problem of unsuccessful tax withholding in a timely manner.

Checking the completion of the declaration operation and the tax credited

1. When the system prompts "You have completed the declaration", it means that the current declaration operation has been completed.

2, the taxpayer's tax special e-mail address will receive the corresponding electronic receipt. The content of the electronic receipt includes the tax type, tax item, tax amount and other specific data declared by the taxpayer and the digital signature.

3, the taxpayer receives the bank's "tax return", indicating that the tax has been successfully withheld. If the withholding of tax is unsuccessful due to account problems, the local tax department will notify the taxpayer through telephone voice, cell phone text messages, e-mail and other means.

4, taxpayers in the tax declaration home page click on the "online tax declaration data query", you can declare the situation and declaration data processing status query (it is recommended to make more use of this query function, to avoid the phenomenon of omission or repeated declarations).

It should be noted that, from which page the declaration is made, the inquiry should be made on that page. For example, after the declaration of personal income tax, you should click "Online Tax Declaration Data Inquiry" on the home page of personal income tax declaration to make inquiries. Avoid the wrong operation behavior of "declaring personal income tax but running to the page of 'local tax declaration' to inquire the declaration result".

5, taxpayers in the "electronic declaration menu item" click "tax declaration into the Treasury", you can query the declaration data into the Treasury.