The general taxpayer's tax filing process, how does the general taxpayer file tax returns?

1, the general taxpayer enterprise needs to copy the tax return through the golden tax plate or tax control plate during the monthly reporting period, which is generally1-15th of each month;

2. General taxpayer enterprises need to import small special invoice data, and manually enter other taxable item data in the online declaration system;

3. General taxpayer enterprises need to import the special invoice data certified by the competent tax authorities into the online declaration system, and manually enter other deduction data;

4. General taxpayer enterprises need to generate tax declaration data in the online declaration system and export and save the data. If tax is generated, they need to apply for payment in the online declaration system;

5. The general taxpayer needs to clear the card after the completion of the enterprise declaration, and the general taxpayer's national tax declaration is completed.

Extended data:

"People's Republic of China (PRC) tax collection and management law" has the following provisions on tax declaration:

(1) Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Withholding agents must truthfully submit the tax withholding and collecting report forms and other relevant materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

(2) Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data message or other means according to regulations.

(3) If a taxpayer or withholding agent fails to file a tax return or submit a report on tax withheld and remitted, the tax return may be postponed with the approval of the tax authorities. If the required declaration and submission matters are postponed after approval, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the tax shall be settled within the approved extension.

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