What is the business of tax declaration?

Legal analysis: tax declaration is actually a declaration procedure to the tax authorities after tax registration. According to the relevant laws and regulations of our country, taxpayers engaged in production and operation should go through the tax registration within 30 days from the date of obtaining the industrial and commercial business license. Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and different places shall apply to the tax authorities where the production and business operations are located for tax registration.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 60 If a taxpayer fails to register for tax, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses.

Article 62 If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.