电子税务局｜如何通过电子税务局进行年度缴费工资申报和已申报工资调整？操作步骤

Summary of Key Points Core Viewpoint - The article provides a detailed guide on how to complete the annual social insurance fee declaration and adjustments for wages through the electronic tax bureau, emphasizing the importance of understanding the process for smooth compliance. Group 1: Annual Wage Declaration Process - The annual social insurance fee declaration for 2026 officially started on January 1, 2026, and aims to assist contributors in understanding the declaration policies and procedures [3]. - To declare wages, users must log into the electronic tax bureau, access the "Annual Wage Declaration" module, and input the average monthly wage for employees. Bulk editing is possible through import/export functions if there are many employees [5]. - After confirming the wage entries, users must select the employees and submit the declaration, ensuring the number of employees matches before finalizing the submission [5]. Group 2: Adjusting Already Declared Wages - For adjusting already declared wages, users should log into the electronic tax bureau and navigate to the "Declared Wage Adjustment" section [6]. - Users can select employees needing wage adjustments and input the new wage base for each selected employee before submitting the changes [6]. - It is important to note that if an employee has already declared social insurance fees for the year, the wage can only be increased through the electronic tax bureau; decreases require a visit to the tax authority with relevant documentation [11]. Group 3: Important Tips - If an employee has declared social insurance fees within the year, the wage can only be increased through the electronic tax bureau, while decreases must be handled in person at the tax office [11]. - If an employee has not declared social insurance fees for the year, there are no restrictions on increasing or decreasing the wage [12].