纳税申报必看！合规操作六大要点全解析

Core Viewpoint - Compliance with tax declaration is crucial for risk prevention and business operation assurance, highlighting six essential issues that taxpayers and withholding agents must understand [3]. Group 1: Basic Requirements for Tax Declaration - Taxpayers must submit tax declaration forms, financial statements, and any other required documents truthfully according to the deadlines set by laws or tax authorities [4]. - Withholding agents are also required to submit reports on withheld taxes and any other necessary documents truthfully within the stipulated deadlines [5]. Group 2: Methods of Tax Declaration - Taxpayers and withholding agents can declare taxes directly at tax authorities or use methods such as mailing, electronic data, or other prescribed means [6]. - When using electronic methods (e.g., tax bureau websites, mobile apps), taxpayers must keep relevant records and periodically submit them to the tax authority [7]. Group 3: Required Materials for Tax Declaration - Taxpayers must accurately fill out tax declaration forms and provide supporting documents such as financial statements, contracts, tax control device data, and other required materials [10]. - Withholding agents must also fill out the relevant reports and submit legal proof of withheld taxes along with any other required documents [10]. Group 4: Common Special Situations in Tax Declaration - Taxpayers must declare even if there are no taxable amounts, and those enjoying tax reductions or exemptions must also declare during the applicable periods [11]. - If taxpayers or withholding agents face difficulties in meeting deadlines, they can apply for an extension in writing, which must be approved by the tax authority [12]. - Corrections can be made to tax declarations if errors are found, but only full corrections or cancellations are allowed, not partial adjustments [13]. Group 5: Consequences of Non-compliance - Late tax declarations may result in administrative penalties, with fines ranging from 2,000 to 10,000 yuan depending on the severity of the situation [16]. - Tax evasion through falsification or concealment of records can lead to severe penalties, including fines of 50% to 500% of the unpaid taxes and potential criminal charges [16]. - Non-compliance can negatively impact the taxpayer's credit rating, with point deductions for late declarations and potential rewards for timely corrections [16].