1. After logging into the online tax declaration system, when downloading the overdue tax declaration period, the system will automatically obtain whether the tax has been punished. If not, the taxpayer should log in to the online tax service hall to handle the "summary punishment" matter. After the "summary punishment" is successful, the next step can be entered;
2. Download the tax arrears collection period in the system: click "Cancellation Application", and taxpayers can click "Submit" after browsing the cancellation notice. Then select the securities pass certificate or CFCA certificate or enter the transaction password, and click OK;
3. Fill in and upload the overdue declaration data carefully: the declaration status of this tax will be adjusted to "Declaration Cancellation Being Accepted", and click "Acceptance Result" to inquire about the declaration cancellation;
4. When the taxpayer completes the farthest tax arrears declaration, he can download the data of the next tax arrears period. When all overdue tax returns are successful, it can download the taxes that should be declared in the current tax period;
5. Taxpayers should choose the earliest undeclared tax period to download, and then they need to successfully declare all the reportable taxes in this tax period before downloading the reportable taxes in the current tax period.
Delayed tax returns will have the following effects:
1, resulting in fines and late fees. If your company fails to declare on time, the tax authorities will punish the overdue declaration according to the seriousness of the case. In addition, if there is tax payable, a late payment fee of 5/10000 will be charged daily;
2. Unable to file tax returns online;
3. Affect the company's tax credit rating.
legal ground
People's Republic of China (PRC) tax collection management law
Article 27 If a taxpayer or withholding agent fails to file a tax return or submit a tax withholding and collecting report on time, it may postpone the processing with the approval of the tax authorities. If the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and shall be settled within the approved extension.