Tax declaration refers to the process of taxpayers submitting tax returns to the tax authorities within a specified time, but in fact, taxpayers also need to pay corresponding taxes to the state according to their own tax situation. Taxpayers need to pay corresponding taxes to the state according to different tax items and tax rates, including personal income tax, enterprise income tax, value-added tax and consumption tax. The specific tax items and tax rates vary according to different regions and industries.
If the taxpayer's tax payable exceeds the prescribed tax exemption or deduction, then it is necessary to pay the corresponding tax to the state. Otherwise, taxpayers may face penalties from tax authorities, including fines, late fees and administrative penalties. Therefore, as citizens and enterprises, paying taxes is everyone's responsibility and obligation, and it is also the basis for maintaining national stability and development.
The provisions on tax declaration mainly include the following aspects:
1. tax returns: taxpayers need to submit tax returns to the tax authorities within the specified time, including personal income tax, enterprise income tax, value-added tax, consumption tax and other taxes. The tax return needs to fill in the relevant tax information and tax amount, and at the same time, it needs to attach relevant vouchers and materials for filing. The tax return can be submitted online or offline, and the specific methods and procedures can be consulted with the local tax authorities;
2. Tax payment: Taxpayers need to pay the corresponding taxes to the state before the deadline for filing tax returns. The way to pay taxes can be online or offline, including bank transfer and Alipay. It should be noted that taxpayers need to calculate the tax payable according to the prescribed tax rate and calculation method, and at the same time, they need to pay attention to avoid the tax shortage caused by underreporting and misstatement.
3. Preferential policies for tax relief: China's tax law and fiscal policy stipulate a series of preferential policies for tax relief, including pre-tax deduction of personal income tax, additional deduction of research and development expenses of corporate income tax, and tax exemption for small-scale taxpayers of value-added tax. Taxpayers can apply for corresponding tax relief and preferential policies according to their own conditions to reduce the tax burden.
To sum up, tax declaration and tax payment are the obligations and responsibilities that every citizen and enterprise should fulfill, and they are also an important source of national fiscal revenue. Taxpayers need to know the relevant tax laws and policies, declare and pay in accordance with the prescribed procedures and requirements, and can apply for corresponding tax relief and preferential policies according to their own conditions.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" twenty-fifth.
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.