1. Log in to the electronic tax bureau-search bar in the upper right corner to search for keywords, such as merger.
2. Log in to the electronic tax bureau-I want to pay tax-tax declaration and payment-comprehensive declaration-consolidated tax declaration of property and behavior tax.
Second, the tax source information collection
Select the tax to declare, enter the collection interface, and click Add Collection Information.
If the stamp tax information is not recognized, the tax period will be declared by time by default, and only one day can be selected; If stamp duty is declared monthly, the tax payment period defaults to one month.
Select the declared tax items through the new line, and fill in the taxable information and relief information by yourself after the new line, which can be levied multiple times.
View/Delete/Modify Tax Source Information
After the tax source information collection is completed, you can select the operation column link to view, delete and modify the undeclared tax source information and view the declared tax source information.
4. Tax declaration
Check the tax source information collected in the current period, select the tax types that should be declared in the current period, and enter the property and behavior tax return form, and the system will automatically bring out the declaration data; Double-click a line of tax in the declaration form, and the system will pop up to display the declaration list data of this tax; After confirming that the declaration data is correct, click [Declaration] to make consolidated tax declaration.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.