Legal analysis: 1. Apply to the local competent tax authority and fill in the "Tax Declaration Method (Cancellation) Approval Form". After being approved by the local tax bureau at or above the county level, the taxpayer can take the tax registration certificate (copy) to a local tax online bank to open a tax account (if an account has been opened in a local tax online bank, the taxpayer will provide an account number).

2. The taxpayer shall go to the competent local tax authority to sign the "Internet Tax Filing Agreement" with proof of online bank account with local tax authorities. Before making an online declaration, taxpayers with insufficient deposit balances need to deposit sufficient deposits in online banks to ensure that they maintain a minimum balance of more than 1 yuan after withholding the tax payable for the current period.

3. Log in to the "Online Tax Declaration" page of the local tax official website to apply for online declaration. If the payment has been deducted and the deduction is successful, the tax payment certificate should be obtained from the branch of the bank where the account was opened within this month. If the tax payment certificate cannot be obtained due to special circumstances, the tax payment certificate can be obtained at the branch of the bank where the account is opened in the current year.

Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"

Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law and the provisions of the State Council authorized by law shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes 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.