1) mailing declaration. After approved by the tax authorities and taxpayers and withholding agents shall use uniform provisions of the tax declaration special express mail envelope, the postal department to handle mailing procedures, and to the postal department requested a receipt as a way to declare credentials. Mail sent to declare the postmark date as the actual date of declaration.
(2) direct reporting (home declaration). Taxpayers and withholding agents themselves to the tax authorities for tax returns or submit the withholding or collecting report pursuant to the declaration.
Simple declaration of 3). Refers to the implementation of a fixed rate of the taxpayer, the tax authorities approved by the tax payment certificate to replace the declaration.
4) electronic declaration. Tax returns for taxpayers, approved by the tax authorities, for tax returns in the form of telephone voice, electronic data interchange and network transmission. Taxpayers using electronic means to handle tax returns, in accordance with the requirements of the tax authorities and the time limit for the preservation of the relevant information, and regularly written in writing to the competent tax authorities.
5) bank outlets reporting. The tax authorities entrust a bank to collect taxes, the taxpayer in the period of the statutory declaration to the bank outlets to declare.
6) other ways. Taxpayers and withholding agents can be in accordance with the provisions of the tax law, entrust intermediary tax agency personnel generation to complete the formalities for tax declaration or Jane and Zhengqi a declaration.
Taxpayers and withholding agents shall, in accordance with the laws, administrative regulations or the tax authority shall determine the period for reporting truthfully complete the formalities for tax declaration, submit tax returns, financial and accounting statements or withholding, collecting remit tax reports and tax authorities is required to submit the tax information.