How to declare social security contributions by electronic tax

It refers to the declaration and payment of social insurance expenses through the electronic tax bureau platform, in accordance with the prescribed process and requirements.

I. Logging into the e-Tax platform

First of all, you need to log into the e-Tax platform of your location. Usually, you can get the login portal through the official website of the tax bureau or the official channels of relevant government departments. On the login page, enter the correct user name and password, and after completing the identity verification, you can enter the e-Tax Bureau platform.

Select Social Security Declaration Function

In the main interface of the e-Tax Bureau platform, you can see the entrances of various tax-related functions. Select "Social Security Declaration" or similar options to enter the social security declaration page.

Third, fill in the declaration information

In the social security declaration page, you need to fill in the relevant declaration information according to the requirements. This includes the basic information of the enterprise, the information of the insured, the base and ratio of social security contributions, etc.. Ensure that the information filled in is accurate so as not to affect the declaration results.

Four, check and confirm the declaration information

After filling in the declaration information, be sure to double-check the contents to ensure that there are no omissions or errors. After confirming that there are no errors, click the "Submit" or "Confirm" button to submit the declaration information to the tax department.

V. Paying Social Security Fees

After submitting the declaration information, the tax department will generate the corresponding social security payment notice. According to the requirements in the notice, choose the appropriate payment method, such as online banking payment, third-party payment, etc., to complete the payment of social security fees.

Sixth, query the declaration results and payment records

After completing the payment, you can query the declaration results and payment records on the e-Tax Bureau platform. This helps to keep abreast of the declaration status and ensure the smooth progress of declaration and fee payment.

In summary:

Electronic tax declaration of social security contributions is a convenient and efficient way of declaration and payment. Through the e-Tax platform, it is easy to complete the filling, checking and submission of social security declaration information, as well as the payment and inquiry of social security fees. During the declaration process, it is important to ensure that the information filled in is accurate and that social security fees are paid on time to protect the normal operation of the enterprise and the rights and interests of employees.

Legal basis:

The Social Insurance Law of the People's Republic of China

Article 60 stipulates that:

Employers shall declare and pay social insurance premiums on their own, in full and on time, and shall not suspend or reduce payment except for force majeure and other legal reasons. The social insurance premiums to be paid by employees shall be withheld and paid by the employer on behalf of the employees, and the employer shall inform the employees of the details of the payment of social insurance premiums on a monthly basis.

The Law of the People's Republic of China on Administration of Taxation Collection

Article 25 stipulates that:

Taxpayers must truthfully apply for tax returns in accordance with the provisions of laws and administrative regulations, or in accordance with the tax authorities in accordance with the provisions of the law, administrative regulations to determine the deadline for filing the declaration and the content of the declaration, and to submit the tax declaration form, the financial and accounting statements and other tax information that taxpayers are required to file by the tax authorities according to the actual needs of the taxpayers. Taxpayers to submit other tax information.

The Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration

Article 32 stipulates that:

Taxpayers who do not have any tax due within the tax period shall also apply for tax declaration in accordance with the regulations. Taxpayers enjoying tax reductions and exemptions shall apply for tax declarations in accordance with the regulations during the period of tax reductions and exemptions.