1. Taxpayers apply for online tax returns to State Taxation Administration of The People's Republic of China Administration Department, and formally participate in online tax returns after being approved by the county (city) District Bureau.
2. Taxpayers should provide the tax authorities with the tax account that has been opened in the bank, and ensure that there are enough funds in the account for tax payment.
3. The taxpayer signs an entrustment transfer agreement with the bank and entrusts the bank to transfer taxes.
4. Taxpayers use computers and tax declaration software to file tax returns and send them to the computer system of tax authorities through telephone networks and the Internet.
5. The tax authorities will send the taxpayer's taxable information to the relevant banks through the network. The bank withdraws the tax from the taxpayer's deposit account and prints the special tax payment voucher for tax transfer.
6. The bank transmits the actual tax payment information to the computer system of the tax authorities through the network.
7. The tax authorities receive the taxpayer's declaration information and tax payment information, print the tax summary payment book, and go through the formalities of tax warehousing.
8. Taxpayers can collect tax transfer payment vouchers from bank outlets at their convenience and conduct accounting.
Tax declaration: from the year of production and operation, enterprise income tax payers shall make final settlement and payment in accordance with the Provisional Regulations on Enterprise Income Tax, its implementation rules and relevant regulations. When the enterprise income tax is settled, the taxpayer shall calculate the annual taxable income according to the provisions of the tax law.
Amount and income tax payable, after deducting the prepaid tax, calculate the annual tax payable (tax refund), fill in the annual income tax return and related materials, and make annual tax declaration and pay back the tax to the competent tax authorities within the reporting period stipulated by the tax law, or go through the formalities of tax deduction (refund).