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纳税申报,是纳税人按照税法规定的期限和内容向税务机关提交有关纳税事项书面报告的法律行为,是纳税人履行纳税义务、承担法律责任的主要依据。纳税人办理纳税申报后,在申报期内发现申报数据有误,需要对其进行修正,应在规定期限内向主管税务机关申报办理更正申报。更正申报,是指在汇算清缴申报最后截止日5月31日前发现已申报数据错误需要更正的申报方式;而补充申报,是指汇算清缴最后截止日5月31日后发现已申报数据错误需要修改的申报方式。提示一:纳税申报是履行纳税义务、承担法律责任的主要依据;提示二:纳税人信息填错应当更正申报;提示三:纳税申报有误允许更正申报;提示四:纳税申报期间出台新税政可以更正申报;提示五:纳税人自查、税务机关纳税评估发现申报有误必须补充申报;提示六:更正申报如何操作;提示七:申报期内更正申报不加收滞纳金。
Tax returns are the legal basis for taxpayers to submit written reports on tax matters to the tax authorities in accordance with the deadline and the content stipulated in the tax laws. They are the main basis for taxpayers to fulfill their tax obligations and assume legal responsibilities. After the taxpayers apply for the tax declaration, they will find that the reporting data is incorrect during the reporting period and need to be amended. They should declare and report to the competent tax authorities within the prescribed time limit for correction. Correction of declaration, refers to the final closing date of the final settlement of accounts by May 31 found that the data must be corrected before the application of the form of reporting errors; and supplementary reporting, refers to the final closing date after the settlement of accounts found that data has been reported after May 31 Wrong need to modify the declaration. Tip 1: Tax declaration is the main basis for the fulfillment of tax liability and legal liability; Tip 2: Taxpayer information should be amended to fill in the wrong declaration; Tip 3: Tax declaration is incorrect to allow correction of the declaration; Tip IV: Tax declaration period introduced new tax can Correct declaration; Tip five: self-examination of taxpayers, tax authorities tax assessment found that the declaration of errors must be added to declare; prompt six: to correct the declaration of how to operate; Tip VII: reporting period to correct declarations without additional late fees.