Legal analysis: 1. National tax returns include: value-added tax returns, consumption tax returns, vehicle purchase tax returns, enterprise income tax returns, cultural expenses returns, and waste electrical and electronic products fund returns. 2. Local tax returns include: comprehensive tax returns (including business tax returns, urban construction taxes, additional education fees, local education fees, local construction funds, stamp duty, etc.). ), property tax returns, land use tax returns, enterprise income tax returns, personal income tax returns, resource tax returns, travel tax returns, land value-added tax returns, etc.

Legal basis: Article 6 of the Law of People's Republic of China (PRC) on Tax Collection and Management, the state plans to equip tax authorities at all levels with modern information technology, strengthen the modernization of tax collection and management information system, and establish and improve the information sharing system between tax authorities and other government administrative organs. Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes. Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities. Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required. Article 27 If a taxpayer or withholding agent fails to file a tax return or submit a tax withholding and collecting report on time, it may postpone the processing with the approval of the tax authorities. If the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and shall be settled within the approved extension.