Guangdong Provincial Local Taxation Bureau Online Tax Processing Hall

Guangdong Provincial Local Taxation Bureau Electronic Tax Processing Management Measures

Article 1 is to regulate taxpayers, withholding and tax payment Obligors, tax collection agents and payers (hereinafter collectively referred to as taxpayers) handle various local tax (fee) services through electronic tax processing methods to reduce the burden on taxpayers and improve tax processing efficiency. According to the "People's Republic of China and the State Tax Collection These Measures are formulated based on the actual situation of Guangdong local taxation.

Article 2 Electronic tax processing refers to taxpayers registered with the local tax authorities in Guangdong Province (excluding Shenzhen) using the tax service system through the Internet to handle tax (fee) business responsible for the local tax bureau ( Hereinafter referred to as local tax (fee) business), as well as the general term for the tax management, services and other activities performed by local tax authorities on taxpayers through the tax service system.

The Electronic Tax Service Department of the Guangdong Provincial Local Taxation Bureau (hereinafter referred to as the Electronic Tax Service Department) is the main channel for the local tax authorities in Guangdong Province to provide electronic tax services. Taxpayers can download it through the Guangdong Local Tax Portal. Or log in to the Electronic Tax Service Hall.

Article 3 Taxpayers can handle various local tax (fee) services through the electronic tax service hall, and tax authorities can accept, feedback processing results, deliver tax documents, and pay tax services through the electronic tax service hall. This method applies.

Article 4 Electronic tax processing is based on the principle of taxpayers' voluntariness. Local tax authorities at all levels should actively encourage and guide taxpayers to choose electronic tax processing.

Article 5 The ways for taxpayers to log in to the electronic tax service office are: certificate login and non-certificate login. Certificate login means that taxpayers who have applied for digital certificate authentication log in using a digital certificate plus a password; non-certificate login means that taxpayers who have not applied for digital certificate authentication log in using a user name plus a password.

Article 6 Taxpayers who choose certificate login should use digital certificates supported by the Electronic Tax Service Department; taxpayers must apply for digital certificates and pay relevant fees in accordance with the requirements of the digital certificate issuing agency.

Article 7 When taxpayers use certificate login or non-certificate login, the functional scope of the electronic tax service hall that they can use shall be determined by the local tax authorities.

Article 8 Taxpayers who need to declare and pay taxes (fees) and activate electronic tax processing should sign an authorization letter for the transfer of local taxes (fees) with a financial institution qualified to transfer taxes (fees). (Agreement), agreeing to transfer taxes (fees) from the designated account in accordance with the instructions of the competent local tax authority.

After the taxpayer submits the "Electronic Tax Registration Form" (Annex 1) and signs the "Electronic Tax Agreement" (Annex 2) to the competent local tax authority, the competent local tax authority will When taxpayers are eligible for electronic tax processing, taxpayers who log in without certificates will be informed of the user name and initial login password of the electronic tax processing service department.

If a taxpayer entrusts an agent to activate electronic tax processing, he should also provide written authorization certificates or materials to the competent local tax authorities.

Article 10 If the taxpayer is an individual, he can bring his original identity document to the tax service department of the local tax authority to obtain the initial login password of the electronic tax service department, or he can obtain it through the taxpayer's employer.

Article 11 If a taxpayer needs to change his tax (fee) account, he should submit a change request to the competent local tax authority 5 working days before handling matters involving tax (fee) payment, and provide A new authorization letter (agreement) signed with the bank entrusting the bank to transfer local taxes (fees).

Article 12 If a taxpayer needs to cancel the electronic tax processing method, he should fill in the "Electronic Tax Registration Form", and the competent local tax authority will cancel the electronic tax processing method of the taxpayer accordingly, and at the same time terminate the "Electronic Tax Registration Form" Tax Agreement".

Article 13 After logging into the electronic tax service hall for the first time, taxpayers should promptly change their password and keep it properly. The taxpayer shall be responsible for any losses caused by password leakage or loss of digital certificate media due to the taxpayer's fault.

Article 14 If a taxpayer who logs in with a certificate loses his password, he should apply to the digital certificate issuing agency to reset his password; if a taxpayer who logs in without a certificate loses his password, he should fill in the "Electronic Tax Registration Form" , apply to the competent local tax authority to reset your password.

Article 15 The deadline for taxpayers to handle various local tax (fee) services at the electronic tax service office and the forms and attachments that need to be submitted shall be in accordance with relevant laws, regulations, rules and normative documents. regulations are implemented.

Article 16 If a taxpayer uses a certificate to log in, the application time for tax-related matters, filing and approval matters shall be based on the time when the data message enters the electronic tax service hall. For taxpayers who use non-certificate login, the application time for tax-related (fee) matters, filing and approval matters shall be based on the time when the local tax authorities receive the paper materials.

Article 17 Taxpayers should carefully check the data and information submitted during the electronic tax processing process to ensure that the submitted information is complete and the content is true and accurate.

Article 18 If a taxpayer handles various local tax (fee) business beyond the statutory time limit, the electronic tax service department will not accept the application, and the taxpayer should go to the tax service department of the local tax authority to handle it.

Article 19 After taxpayers declare taxes through the electronic tax service hall, the electronic tax payment receipt issued by the bank where the account is opened or the payment voucher printed by the electronic tax service hall or self-service tax processing system can be used as Accounting voucher for taxpayers to pay taxes.

If taxpayers need to obtain a tax payment certificate, they can apply to the competent local tax authority for issuance.

Article 20 If a taxpayer uses a certificate to log in, the Electronic Tax Service Department shall be the system for receiving electronic tax documents; if the local tax authority delivers documents through the Electronic Tax Service Department, the data message shall be entered The time of the Electronic Tax Service Office is deemed as the time of receipt of tax documents.

Article 21 Taxpayers who use certificate login to handle various local tax (fee) services are no longer required to submit tax (fee) returns, financial accounting statements and other tax (fee) matters. , filing and approval and other required paper materials.

For taxpayers who use non-certificate login methods to handle various local tax (fee) businesses, tax (fee) returns and financial accounting statements should be submitted on a monthly basis in accordance with the provisions of laws, regulations, rules and normative documents. For quarterly, semi-annual or annual submissions, taxpayers shall submit the above-mentioned paper materials to the competent local tax authorities on a monthly, quarterly, semi-annual or annual basis respectively; paper materials required for other tax (fee) business applications, filings and approval matters Information, taxpayers should submit it to the competent local tax authority within three working days after submitting the relevant application at the electronic tax service office.

Article 22 If a tax-related dispute arises due to the use of the electronic tax service hall, if the taxpayer logs in through a certificate, the electronic data submitted by the taxpayer shall prevail; if the taxpayer logs in through a non-certificate, If the electronic data is inconsistent with the paper information, the paper information submitted by the taxpayer shall prevail.

Article 23 The tax authorities shall ensure the security and stability of the electronic tax service hall. If a major abnormality occurs in the electronic tax service hall, the competent local tax authority shall promptly notify taxpayers to handle various local tax (fee) services at the tax service hall.

For tax-related information submitted by taxpayers through the electronic tax service department, the tax authorities will keep taxpayers confidential in accordance with the relevant provisions of tax laws and regulations.

Article 24 The local taxation bureaus of each city may formulate specific implementation measures based on these measures and submit them to the provincial local taxation bureau for filing.

Article 25 The Guangdong Provincial Local Taxation Bureau is responsible for the interpretation of these Measures.

Article 26 These Measures will come into effect on December 15, 2013, and the "Guangdong Provincial Local Taxation Bureau Online Declaration and Tax Administration Measures" (Guangdong Taxi Fa [2007] No. 211) will be abolished at the same time.

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