Core Viewpoint - The article emphasizes the importance of timely tax declaration and the consequences of late submissions, highlighting the legal framework and procedures for rectifying such issues. Group 1: Legal Framework - Taxpayers must adhere to the declaration deadlines and content as stipulated by the Tax Collection and Administration Law of the People's Republic of China [3] - Failure to submit tax declarations on time can result in fines ranging from 2,000 to 10,000 yuan, depending on the severity of the situation [3] - The State Administration of Taxation has provisions for first-time offenders with minor consequences, allowing for correction without penalties if done proactively [3] Group 2: Electronic Tax Bureau Procedures - Companies can check for "Notice of Correction within a Deadline" in the new electronic tax bureau under the "My To-Do" section [4] - After viewing the notice, companies can proceed with overdue tax declarations based on the specified correction requirements [6] - There is no separate entry for overdue declarations in the new electronic tax bureau; the process follows the same path as regular declarations [7] Group 3: Common Tax Types and Declaration Paths - For Value-Added Tax (VAT) and additional taxes, general taxpayers can declare through the "Tax Declaration and Payment" section [8] - Corporate income tax declarations can be made based on the accounting method, either for general or simplified taxation [9] - Social insurance fee declarations can be accessed through the local features section of the electronic tax bureau [9] Group 4: Handling Past Offenses - Companies can handle overdue declarations that occurred before being included in the new electronic tax bureau, but penalties must be addressed at the tax service hall [11] - Multiple overdue declaration offenses will not be merged for processing; each must be handled individually [11]