Core Viewpoint - The article discusses the procedures and regulations related to tax declaration and penalties for overdue submissions in the context of the new electronic tax bureau system in China. Group 1: Tax Declaration Regulations - Taxpayers who fail to submit tax declarations on time may face fines ranging from 2,000 to 10,000 yuan depending on the severity of the situation [1] - The "first violation not punished" rule applies if the taxpayer corrects the issue proactively or within the deadline set by the tax authority [1] Group 2: Accessing Notifications - Enterprises can find the "Notice of Order to Correct within a Deadline" in the new electronic tax bureau under the "My To-Do" section [2] - Notifications regarding overdue social insurance fee declarations can be accessed through the "Local Features" section [2] Group 3: Handling Overdue Declarations - After confirming the "Notice of Order to Correct within a Deadline," enterprises can proceed with overdue tax declarations based on the specified tax types [4] - The system automatically assesses whether the taxpayer qualifies for the "first violation not punished" rule and sends the relevant documents accordingly [4] Group 4: Overdue Declaration Procedures - There is no separate entry for "overdue declaration" in the new electronic tax bureau; the process follows the same path as regular declarations [5] - Specific paths for various tax types, such as value-added tax and corporate income tax, are outlined for both general and small-scale taxpayers [6][7][8] Group 5: Querying Unsubmitted Information - Enterprises can check for unsubmitted tax information by navigating to the "Unsubmitted Query" section in the new electronic tax bureau [10] - The system provides automatic records of unsubmitted declarations, allowing users to initiate overdue submissions directly [10] Group 6: Handling Pre-Trial Overdue Declarations - Overdue declaration violations occurring before the enterprise was included in the new electronic tax bureau pilot can still be processed through the system, but penalties must be handled at the tax service hall [11]

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]