Electronic Filing of Tax Return in Shenzhen

For more effective tax filing and convenience sake, the Shenzhen National Tax Bureau has decided to implement telephone and internet filing of tax returns throughout the city, together with auxiliary mobile phone SMS information service.

1. Applicable taxpayers

Electronic filing of tax return is applicable to those taxpayers who are handling their own tax reporting but excluding those taxpayers who have engaged tax representatives to handle their taxation affairs.

Different kind of electronic filing methods are discussed as follows.

A. Telephone filing is applicable to Value Added Tax filing by Small Taxpayers within the filing due date.

B. Internet filing is applicable to Consumption Tax, quarterly Income Tax for both local and foreign enterprises and Value Added Tax filing by Small Taxpayers.

2. SMS service

The Shenzhen National Tax Bureau provides free SMS information service to the taxpayers, which includes notices on national tax, business deregistration, successful tax refund notice and tax filing reminder etc.

3. Application for electronic filing

Taxpayers who are applicable to electronic tax filings are automatically qualified for telephone and internet filing methods. Taxpayers only need to confirm the electronic filing agreement during their first filing in order to proceed.

為方便廣大納稅人申報納稅，深圳市國家稅務局決定在全市範圍內全面推行電話報稅、網上報稅等電子申報納稅業務，並推行配套的手機短信服務，具體內容如下：

一、 電子申報納稅適用範圍
電子申報納稅適用于自行申報納稅的納稅人，被委託代征的納稅人除外。

各種電子申報納稅方式的具體適用範圍如下：
（一）電話報稅適用于小規模納稅人增值稅在申報期限內的申報納稅。
（二）網上報稅適用於消費稅、內外資企業季度所得稅、小規模納稅人增值稅申報納稅。

二、手機短信服務
深圳國稅局向開通手機短信服務的納稅人提供免費短資訊服務，短資訊內容包括：國稅通告、業務辦結通知、退稅成功通知以及逾期申報提醒等。

三、電子申報納稅方式開通辦法
符合使用條件的納稅人均已賦予電話報稅、網上報稅資格，納稅人只需在第一次使用時，確認電子申報協定即可進行電子申報納稅。