Tax filing is a critical step for tax authorities to obtain taxpayers' financial and tax information. Taxpayers shall gather, refine and process financial data, complete and submit tax returns to report income, assets and transactions and other information to tax authorities, so that tax authorities can accurately assess taxpayers' financial status, verify the completeness and accuracy of relevant information, and calculate the amounts of tax payable.

Filing methods refer to the specific methods and formats adopted by taxpayers, withholding agents, or other filing entities to fulfill their reporting obligations to tax authorities. It specifies the procedures for reporting entities to accurately and timely submit tax information to tax authorities, thereby completing the filing process and fulfilling tax obligations.

Self-filing refers to the process by which taxpayers calculate the amounts of tax payable in accordance with tax laws and regulations, submit tax returns to tax authorities and pay taxes by themselves. It requires taxpayers to report tax information truthfully, accurately, and completely in accordance with the law, and assume corresponding legal responsibilities. It constitutes a vital component of modern taxation systems, embodying the principle of rule of law in taxation where taxpayers are legally required to independently compute and declare taxes, thereby ensuring standardized and effective tax administration.

Withholding is a special way of tax filing, which means that withholding agents shall withhold the amounts of tax payable in advance in accordance with the law when making payments to taxpayers, file tax returns and remit the taxes to tax authorities on behalf of the taxpayers. Its core logic lies in implementing source-based control mechanisms to ensure full and timely tax revenue collection while systematically mitigating tax leakage risks.

Tax filing by agents refers to the way of tax filing where taxpayers entrust third-party entities with professional qualifications, such as tax agent firms and accounting firms, to handle tax filing and related matters on their behalf. It has become a prevalent practice in modern tax administration, especially applicable to taxpayers with limited tax expertise or businesses seeking time and cost efficiencies in compliance. Through tax filing by agents, taxpayers can leverage professional institutions' expertise to enhance the efficiency and accuracy of tax filings, mitigate compliance risks, while simultaneously fostering the professionalization of tax service markets.

Tax authorities may, for the benefit of tax administration and the convenience of tax payment, enter into entrustment agreements with relevant entities or individuals in accordance with applicable laws to collect decentralized and cross-regional taxes on their behalf. The entrusted parties shall levy taxes in the name of the tax authorities and in strict accordance with legal provisions.

[Tax Administration Product No.3: Providing Multiple Tax Filing Modes to Meet Different Needs] (to be released in 2027)

Filing channels refer to the specific ways and channels through which taxpayers or withholding agents submit tax filing documents to tax authorities and fulfill their filing obligations in accordance with the law. With technological advancement and historical evolution, filing channels are undergoing transformation.

On-site tax filing refers to the way in which taxpayers go directly to the taxpayer service halls of the tax authorities to submit paper documents and complete tax filing. Under on-site filing procedures, taxpayers complete paper tax returns and submit them at the service windows of tax halls. Tax officials shall manually review the submitted documents. It primarily applies to scenarios involving inadequate internet access, complex transactions, voluntary taxpayer preference, or when specifically required by tax authorities. While gradually being replaced by e-filing, it remains an essential supplementary compliance channel.

Tax filing by mail refers to the way in which taxpayers submit paper documents to tax authorities by mail and complete tax filing. Taxpayers complete prescribed forms, attach relevant supporting documents, and mail them via registered post to the tax authority. The date carried by the postmark, or the date of receipt of the tax return, can be the date of completing filing, depending on the tax law and regulation of the respective jurisdiction. Upon receiving the materials, the tax authority conducts verification and provides processing results via return receipts or phone notifications. Tax filing by mail is primarily utilized in areas lacking internet infrastructure or for specific policy-mandated circumstances.  

Taxpayers may submit tax returns and relevant documents in the form of electronic data to tax authorities through the tax authorities' online taxpayer service platforms or other electronic channels. This mode goes beyond the limitations of time and space. Taxpayers can complete filings anytime, and anywhere without visiting tax service halls. E-filing features high efficiency, convenience, and accuracy, reducing paper documentation usage and compliance costs while simultaneously enhancing tax authorities' collection efficiency and data processing capabilities. It is an important demonstration of modern digitalization of tax administration.  

Taxpayers may visit the official websites of tax authorities or electronic tax platforms through the Internet, fill in the tax returns based on web browsing technology, and submit the tax returns to tax authorities. Through web-based filing, taxpayers can complete declarations anytime, and anywhere without visiting tax offices, eliminating geographical and temporal constraints for all categories of taxpayers nationwide (region-wide). The system ensures data security through encrypted transmission and provides real-time submission feedback, enabling taxpayers to instantly track filing status with optimal efficiency and convenience.

Taxpayers may handle tax matters such as tax filing, tax payment and invoice issuance by using the official mobile application provided by tax authorities through mobile devices such as smartphones or tablet computers. This approach demonstrates three defining characteristics-accessibility, efficiency, and real-time responsiveness, enabling taxpayers to handle tax matters anytime, and anywhere.

With the application of technologies such as cloud computing, big data and AI, tax filing has entered the intelligent stage, where data can be shared through the cloud and intelligent bookkeeping can be achieved. The ongoing implementation of the "automated tax calculation" model-which leverages big data and algorithms to auto-extract information, compute tax liabilities, and pre-filled returns (requiring only taxpayer verification or minor adjustments before submission)-marks a significant advancement toward intelligent and automated tax filing systems.

Pre-filled tax filing refers to the mode where tax authorities use big data technology to automatically pre-fill part of tax filing data for taxpayers. Based on the information available to the tax authorities, certain information such as incomes, deductions, reductions, exemptions and other relevant tax information can be automatically pre-filled into the tax returns. This model leverages information technology to ensure data authenticity and security while allowing modifications or supplements for omitted information. It not only delivers efficiency and convenience with reduced error rates but also enhances compliance through transparent tax calculation benchmarks.

Proactive taxpayer engagement through communication and interaction constitutes the cornerstone of effective tax administration. Touch point moved forward helps preempt potential compliance frictions. To move the touch point forward means that by optimizing process design and integrating service resources, tax authorities can move forward the key stages or service nodes of tax filing to the beginning when taxpayers' demands are generated or the front-end where tax matters are processed, thereby reducing taxpayers' compliance costs and enhancing tax administration efficiency. By restructuring service chains to transform passive responsiveness into proactive intervention, this approach not only optimizes taxpayers' filing experience but also advances tax governance from ex-post supervision to pre-emptive service with real-time control, establishing a critical pathway for building an efficient and transparent tax ecosystem.

[Tax Administration Product No.4: Multiple Channels for Free Choice Make Tax Filing within Easy Reach] (September 2025)

Vouchers are legally valid written proofs that can be used to prove the occurrence of economic matters, clarify financial responsibilities and register the accounting books, which are the key basis for ensuring the accuracy and compliance of tax filing. Vouchers constitute the core component of tax filing, providing definitive fiscal records and evidential basis for both taxpayers and tax authorities, thereby ensuring standardized and effective tax administration.

Invoices refer to the receipt and payment vouchers issued or received in the purchase or sale of commodities, provision or acceptance of services and other business activities. Invoices serve as statutory proof of payment in business activities and constitute essential primary vouchers for taxpayers' operational accounting, which are the important basis for tax administration and tax examination.

Paper invoices refer to the receipt and payment vouchers issued or received in paper form in the purchase or sale of commodities, provision or acceptance of services and other business activities. Paper invoices employ standardized anti-counterfeiting printing technologies, featuring invoice template format, invoice elements, and standard duplicate sets.

By using information technology, the entire life cycle of paper invoices including application, issuance, delivery, storage, and verification can be digitized, thereby enabling paperless management of the whole process of invoices. With the digitalization of invoices, taxpayers can now issue electronic invoices anytime and anywhere via web portals or mobile applications, ensuring convenience and efficiency. Utilizing digital signature technology, electronic invoices feature anti-counterfeiting and tamper-proof characteristics, guaranteeing security and reliability. They eliminate costs associated with printing, transportation, and storage of paper invoices, significantly reducing resource expenditure. Furthermore, electronic invoices enhance administration efficiency, facilitating seamless tracking and statistical analysis.

Statements are tax filings documents submitted by enterprises to tax authorities, including Value-Added Tax (VAT) declarations, corporate income tax declarations, and financial statements (balance sheets, income statements, cash flow statements). These documents ensure tax compliance and mitigate tax risks. Tax statements are typically derived from financial statements with necessary tax code adjustments to guarantee regulatory adherence.

In addition to invoices and statements, tax filing vouchers also include receipts, contracts, etc. Receipts are vouchers that prove the occurrence of transactions and the receipt and payment of money, serving as evidential support to verify transaction authenticity, substantiate monetary amounts, and demonstrate detailed business interactions. Contracts are agreements signed between enterprises, between enterprises and individuals, or between individuals and individuals when economic activities occur, serving to verify the authenticity and legality of business transactions, constituting critical evidence for determining deductible costs when calculating taxable income.

[Tax Administration Product No.5: Compliant Basis for Tax Filing] (to be released in 2026)

Late filing management refers to the mechanism for tax authorities to supervise and manage taxpayers and withholding agents who fail to file tax returns before the expiration of the time limit. Where taxpayers or withholding agents fail to file tax returns or submit required documentation within prescribed timelines, tax authorities shall issue notifications via written notices, phone calls, short message services, or emails specifying the applicable tax types and filing deadlines. Taxpayers must complete filings within the stipulated period. Failure to comply will trigger corresponding enforcement measures by tax authorities. The late filing management mechanism serves as a critical basis for subsequent tax collection, and reporting entities shall fulfill their tax obligations promptly to avoid escalated legal consequences.

[Tax Administration Product No.6: Urging Taxpayers to Fulfill Tax Filing Timely] (to be released in 2027)