Specifically, the process of online zero declaration is:
1. Step 1: Open the electronic tax bureau icon on the desktop.
2. Step 2: Enter the login interface
3. Step 3: Click on the top right corner and select SMS to log in. The account number is "unified social credit code above the business license" or "tax registration certificate number code".
4. Step 4: Select the ID and enter the password. The password for the first login is "the last eight digits of Aa Ghana taxpayer identification number (the last eight digits are capital letters)". After the mobile phone number is brought out, enter the "mobile phone verification code" and click "Login".
5. Step 5: Enter the main login interface.
Note: Before filing tax returns, you may not know which taxes should be filed this month or this quarter. At this time, you can check the confirmed taxes through the My Information module above, and then declare.
6. Click "System Function" on the left side of "I want to pay taxes" to open "Tax declaration" to open "VAT and additional tax declaration" to open the first item of "VAT".
7. First, open the "VAT tax exemption list". Fill in the VAT relief information and then "save", if not directly "save". Then open the attached page of the VAT tax return (small-scale taxpayer) and click Save.
8. Finally, open the VAT tax return, fill in the taxable information of this quarter, click "Save" at the top of the report, and then click "Declare" on the tax return.
9. After entering the online declaration interface, check "VAT small-scale taxpayer (audit collection)" and click "Submission of declaration materials" to complete the declaration.
legal ground
People's Republic of China (PRC) enterprise income tax law
Article 50 Unless otherwise provided by tax laws and administrative regulations, resident enterprises shall take the place where they are registered as the place of tax payment; However, if the place of registration is overseas, the place of tax payment shall be the place where the actual management institution is located. Where a resident enterprise establishes a business organization without legal person status within the territory of China, it shall calculate and pay enterprise income tax on a consolidated basis.