1. First of all, according to the relevant regulations, financial statements must be declared, whether they are omitted or overdue, they must be supplemented, otherwise it may affect the future declaration of enterprises.

2. Enterprises need to log in to the electronic tax bureau regularly, especially during the reporting period at the beginning of the month. The prompt window of the electronic tax bureau will remind enterprises of the forms that need to be declared, and enterprises can declare according to the prompt.

3. Because the reporting period will be different every quarter, enterprises should log in to the electronic tax bureau first to check whether the reporting channel of financial statements is closed. If it is not closed, the enterprise should report it immediately.

4. If the electronic tax bureau has been unable to report the financial statements online, which proves that the reporting period has passed, the enterprise must manually fill in the financial statements, affix the official seal, and take the initiative to report to the tax bureau lobby.

Generally speaking, if the overdue time is not long, it is enough to submit the financial statements on the spot. If the overdue time is too long, you may face fines and late fees. Please follow the relevant regulations of the local taxation bureau for details.

6. Therefore, enterprises need to pay attention to whether all the reporting items in the monthly and quarterly reporting periods have been handled. Even if there are omissions, we should make up the report in time, and we should not take chances and ignore it to avoid more serious punishment.

Can financial statements not be declared?

The rule is that there is no need to declare. According to the website of State Taxation Administration of The People's Republic of China, the following taxpayers are required to submit financial statements:

1. VAT general taxpayers need to submit monthly and annual financial and accounting statements. The necessary categories of monthly report are balance sheet and income statement, cash flow statement and statement of changes in owner's equity. Taxpayers choose to submit annual reports such as balance sheet, income statement and cash flow statement. If the accounting system applicable to taxpayers requires the preparation of an annual report on the statement of changes in owners' equity, the taxpayer shall also submit the statement.

2. Taxpayers who only pay enterprise income tax only need to submit annual financial and accounting statements. The types of annual reports are balance sheet, income statement and cash flow statement. If the accounting system applicable to the taxpayer requires the preparation of the annual report of the statement of changes in owners' equity, the taxpayer shall also submit the statement.

3. Small-scale VAT taxpayers who don't pay enterprise income tax in the IRS shall suspend the submission of financial and accounting statements.

4. Self-employed individuals who are subject to regular quota collection and class B taxpayers who are subject to enterprise income tax verification and collection do not submit accounting statements.