1. Taxpayers who receive tax returns can receive all kinds of tax returns free of charge in the tax hall.
2. Fill in the tax return Before filling in the tax return, the taxpayer should read the "Instructions for Filling in the Form" on the cover of the tax return in detail (there are samples of filling in the tax hall). The "taxpayer's full name" column in the "tax return" shall be stamped with the administrative official seal of the unit.
3. Taxpayers who submit tax returns shall submit tax returns to the tax window of the tax hall in accordance with the time limit for tax returns stipulated in this procedure.
The zero declaration of enterprise income tax is aimed at the taxpayer's tax payable, that is, if the taxpayer's tax payable in the current period (month, quarter and year) is "zero" or less, he should also fill in the tax return form with the competent tax authorities, instead of only filing the tax return for the data above "zero". Here, we should distinguish the procedure of "tax declaration" from the procedure of "tax payment". "Tax declaration" means that taxpayers should submit tax declaration forms to the competent tax authorities to clarify their tax-related legal responsibilities, regardless of whether they realize the effective tax payment in the current period (because in actual operation, the tax payable may be "zero" or negative).
The ways of tax declaration are as follows:
1. Scan the QR code in official website, the tax department, or download the personal income tax software in the mainstream application market for declaration;
2. Download and fill in the "personal software income tax" for mobile phones according to the channels announced by local tax bureaus; Log in to the websites of provincial electronic tax bureaus to fill in; Fill in the electronic information form; Fill in the paper information form.
3. For the special additional deduction in the withholding unit, you can directly submit a paper or electronic form to the financial or human resources department of the withholding unit, or you can fill it out through mobile phone software or Internet webpage and push it to the withholding unit.
Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.
Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.