Declaration content. Tax declaration of the content is mainly embodied in tax declaration table or withholding, collecting taxes report, major projects include: taxes, the tax should be taxable items or should withhold and collect and remit tax project, tax basis, the deductible items and standards, applicable tax rates or tax amount per unit should be tax items and tax, tax items and tax reduction and tax payable or should withhold and collect and remit tax, the tax deadline, defer the payment of tax, taxes, fines shall be etc..
Taxpayers for tax returns, in addition to truthfully fill in the tax returns, but also to submit the relevant documents, materials, according to the situation.
Declaration object. The taxpayer or withholding agent whether the non payment or pay taxes, must according to the provisions of the tax laws of the reporting period, the contents of the declaration, truthfully to the competent tax authorities for tax declaration.