纳税申报的方式有哪些?
- 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。
- 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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