1. Taxpayers first to the competent taxing authority tax hall tax information statements sent to the receiving window to receive tax returns, truthfully filled out and sent to the district local tax bureau (tax office) tax hall tax declaration window.
2. The tax declaration window of the tax hall and the paperwork sent to the receiving window are specifically responsible for receiving tax returns, withholding agents through various means of tax returns, withholding or collection and payment of taxes report form, financial accounting statements and other tax information (electronic mail declaration, fax declaration, telephone declaration, the computer should be entered into the declaration data printed out in writing tax returns). The tax return should be printed out in writing with the data entered by the computer. For door-to-door declaration, the acceptor will logically review the completion of the declaration form, report form and other tax information immediately after receiving the declaration form, report form and other tax information (mainly reviewing whether there are any errors in tax types, tax items, tax rates and tax calculation), and if it meets the requirements, the acceptor will sign his/her name and the date of acceptance, and will return one copy to the declarant.
(2) Procedures for Extension of Tax Returns
1. If a taxpayer or withholding agent is faced with special irresistible difficulties such as natural disasters or special circumstances in financial accounting, and is not able to file a tax return or submit a report form on withholding or collection of taxes within the prescribed tax return period, he/she should apply to the district local tax bureau and get a copy of the tax information statement from the window of tax information statement issuance in the tax office lobby. You should apply to the district local tax bureau (tax office) and get the "Application and Approval Form for Extension of Declaration" at the tax information and statement offering window of the hall, fill in the form truthfully according to the requirements, and then submit it to the window for acceptance of tax documents of the tax office hall of the district local tax bureau (tax office).
If the application for deferred declaration is made due to special circumstances in financial accounting, the tax shall be prepaid in accordance with the actual tax paid in the previous period or the amount of tax approved by the district local tax bureau (tax office). Settlement of tax payment shall be made at the end of the period of deferred filing approved by the collecting authority.
2. Taxpayers and withholding agents who have been approved to extend the filing period shall file tax returns within the extended filing period approved by the tax authorities.
(3) Reporting Procedures on Accounting Issues
1. Taxpayers shall apply to the competent tax authorities for the following matters in accordance with the scope of tax administration:
(1) change of profit-making year of the enterprise;
(2) valuation of inventories at the lower of cost or market value;
(3) write-off of bad debt losses;
(4) Approval of the purchase of testing instruments and equipment required for the trial production of new products by high-tech enterprises to be charged directly to the cost.
2. Taxpayers for the following accounting treatment items, the competent tax bureau to review and issue an opinion, and then reported to the municipal bureau for approval:
(1) enterprises to change the method of depreciation (including accelerated depreciation) approval;
(2) head office management costs pooling (the parent company to the lower companies to charge the management costs) approval.
(4) Application Procedures for Extension of Payment of Taxes
1. Taxpayers who apply for extension of payment of taxes normally payable shall go to the window for acceptance of tax information statements sent to the tax office hall of the competent tax bureau to obtain the Application Form for Extension of Payment of Taxes, fill in the form truthfully, and then send it to the window for acceptance of tax documents in the tax office hall of the competent tax bureau before the end of the specified period for filing tax returns for the tax payment. The competent tax office shall send the application form to the receiving window to get the Application Form for Extension of Tax Payment. The person in charge of the tax office tax documents acceptance should be taxpayers to submit the tax payments and other content of the audit.
2. After the expiration of the tax extension, the taxpayer shall pay the tax extension to the district local tax bureau (tax office) on time, and shall bring the original approved "application form" for inspection when paying. If the tax is paid beyond the approved period, a late fee shall be charged in accordance with the relevant provisions of the Levy Management Law.