I. Tax Registration
Tax registration is the basis for taxpayers to carry out tax activities, and taxpayers need to register with the tax authorities within the specified time. Taxpayers need to provide relevant identification, business license and other documents when handling tax registration, and fill in the tax registration form. The tax department shall review the submitted materials and apply for the tax registration certificate for the taxpayer after passing the examination.
Second, tax declaration.
Tax declaration is an important link for taxpayers to fulfill their tax obligations. Taxpayers need to declare the tax payable to the tax department through the electronic tax bureau or the tax hall according to the specified time node. In the process of declaration, taxpayers need to fill in the declaration form truthfully and attach relevant tax information. The tax department will review the declaration information and deal with it according to the audit results.
Three. Tax consulting
In order to facilitate taxpayers to understand tax policies and solve tax problems, Chongqing tax authorities have provided various tax consultation channels. Taxpayers can consult the tax authorities on tax-related issues through telephone, internet and on-site consultation. The tax department will provide professional answers and suggestions according to the needs of taxpayers.
Four. Illegal tax treatment
In violation of tax laws and regulations, the tax authorities will deal with it according to law. Taxpayers will be punished by tax authorities if they evade taxes, evade taxes, refuse to pay taxes and other illegal acts. At the same time, the tax authorities will also strengthen tax collection and management, intensify the crackdown on illegal activities, and maintain tax order and a level playing field.
To sum up:
Chongqing tax service guide provides taxpayers with all-round tax service guidance, including tax registration, tax declaration, tax consultation, tax violation handling, etc. When handling tax-related affairs, taxpayers should abide by tax laws and regulations, faithfully fulfill their tax obligations, and actively cooperate with tax authorities.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 15 stipulates:
Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.
People's Republic of China (PRC) tax collection management law
Article 25 provides that:
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.