Legal Analysis: Declaration Process:

1. Receive "Tax Return Form" Taxpayers can go to the tax office to receive various "Tax Return Forms" for free.

2. Fill in the "Tax Return". Before filling in the "Tax Return", taxpayers should carefully read the "Instructions for Filling in the Form" on the cover of the "Tax Return" (there are sample forms for reference in the tax office) . The "Full Name of Taxpayer" column in the "Tax Return" should be stamped with the official administrative seal of the unit.

3. Submit the "Tax Return". The taxpayer shall submit the "Tax Return" to the collection window of the tax office according to the tax declaration deadline specified in this procedure.

The zero declaration of corporate income tax is based on the taxpayer's payable income tax, that is, the taxpayer's tax payable for the current period (month, quarter or year) is "zero" or less than "zero" In such circumstances, tax returns should also be submitted to the competent tax authorities, instead of just filing tax returns for data above "zero". Here we should distinguish between the "tax declaration" procedure and the "tax payment" procedure. "Tax declaration" means that regardless of whether the taxpayer has achieved effective tax payable in the current period (because in actual operation, the tax payable may be "zero" or a negative number), the taxpayer should submit a tax return to the competent tax authority to clarify Tax-related legal liability.

The methods for filing tax returns are:

1. Scan the QR code on the official website of the tax department or download the personal income tax software on the mainstream application market to declare;

2. Download the "Personal Software Income Tax" on your mobile phone and fill it out according to the channels announced by the local tax bureaus; log in to the website of each provincial electronic tax bureau to fill it out; fill in the electronic information form; fill in the paper information form.

3. If you apply for special additional deductions at a withholding unit, you can submit the paper or electronic form directly to the financial or human resources department of the withholding unit, or you can fill it out through mobile software or Internet pages and choose to push it. To the withholding unit.

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

Article 6: Anyone engaged in production and operation shall implement independent economic accounting and be subject to industrial and commercial administration Taxpayers approved by the department to open their business shall apply for tax registration to the local tax authorities within thirty days from the date of receiving the business license. Other units and individuals with tax obligations, except those who do not need to apply for tax registration according to the provisions of the tax authorities, shall apply for tax registration to the local tax authorities within 30 days from the date they become legal taxpayers in accordance with the provisions of tax regulations.

Article 8 When taxpayers apply for tax registration, they should submit an application registration report and relevant approval documents, and provide relevant certificates. After reviewing the report, documents and certificates mentioned in the preceding paragraph, the competent tax authority shall register them and issue a tax registration certificate. The tax registration certificate can only be used by taxpayers and cannot be lent or transferred. The content of tax registration includes: taxpayer name, address, ownership form, affiliation, business mode, business scope and other relevant matters.