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Where can the electronic tax bureau read the financial statements?
Methods of reading financial statements by electronic tax bureau:

1. Baidu searches for "Electronic Taxation Bureau" (taking "Zhejiang Electronic Taxation Bureau" as an example here), and click to enter;

2. Enter the enterprise login password and log in;

3. Select "I want to pay taxes"-"declare tax" and click "Enter";

4. Select "Historical Report Query" on the far left and click "Enter";

5. Select "Application Information" for online processing, and click "Enter";

6. Select 20 13 Financial Statement as the corresponding Time Period and Tax Type, and click Query.

Electronic Taxation Bureau is a unit established in State Taxation Administration of The People's Republic of China, which provides a more powerful and convenient online tax service hall. State Taxation Administration of The People's Republic of China should, jointly with provincial Party committees and governments, strengthen the leadership of the Party in the tax system, do a good job in Party building, ideological and political construction and cadre team building, optimize the tax organization system and tax collection and management responsibilities at all levels, improve the structural layout and power allocation according to the principle of combining "slimming" with "fitness", and build an optimized, efficient and unified tax collection and management system.

Current situation of tax reform: In order to reduce the collection cost, straighten out the responsibility relationship, improve the efficiency of collection and management, and provide taxpayers with better, more efficient and convenient services, provincial and sub-provincial national tax and local tax institutions will be merged to undertake the collection and management responsibilities of various tax and non-tax revenues within their jurisdiction. In order to improve the efficiency of the collection and management of social insurance funds, various social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums are handed over to the tax authorities for unified collection. After the merger of national tax and local tax agencies, a dual leadership management system with People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China as the main body and provincial (autonomous regions and municipalities directly under the Central Government) governments will be implemented.

Legal basis:

Electronic Commerce Law of the People's Republic of China

Article 10 E-commerce operators shall register market entities according to law. However, unless individuals sell their own agricultural and sideline products and household handicraft products, individuals do not need to obtain permission according to law, nor do they need to register according to laws and administrative regulations.

Eleventh e-commerce operators should fulfill their tax obligations and enjoy tax preferences according to law. An e-commerce operator who does not need to register as a market entity according to the provisions of the preceding article shall, after the first tax payment obligation occurs, go through the tax registration in accordance with the provisions of laws and administrative regulations on tax collection management and truthfully declare and pay taxes.

Twelfth e-commerce operators engaged in business activities, according to the law need to obtain the relevant administrative license, it should be obtained according to law.

Article 13 The commodities sold or services provided by e-commerce operators shall meet the requirements of protecting personal and property safety and environmental protection, and shall not sell or provide commodities or services prohibited from trading by laws and administrative regulations.

Article 14 When selling goods or providing services, e-commerce operators shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.