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纳税申报的方式有哪些?

纳税申报的方式有哪些?

  1. 上门申报上门申报实行同城通办所有纳税人均可到各区局(宝安龙岗除外)和税务所的办税大厅进行申报但没有扣税账号的纳税人必须到主管税务机关办理
  2. 互联网报税纳税人可到主管区局(税务所)的办税大厅综合服务窗口申请办理互联网办税

互联网办税的特别说明①纳税人电子申报内容以税务机关主机接收的数据为准②纳税人办理互联网申报涉税事项查询等电子办税事宜时须提供数字证书及密钥或密码,凡使用数字证书及密钥或密码办理的业务均视为纳税人亲自办理并由纳税人承担相应法律责任③纳税人应妥善保管保密数字证书及密钥或密码若因保管不善遗失泄露数字证书和密钥或密码应及时向税务机关补办但因遗失泄露造成的损失则由纳税人承担


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