Profit-seeking enterprises that are required to file an annual tax return may do so in three ways, i.e., by completing an annual profit-seeking enterprise income tax return form by hand, registering for the data to be filed via media such as compact disks , or registering for the data to be filed via the internet.

1.However, please note that filing an annual tax return via the internet or media is not allowed for industries with special account titles (such as finance and insurance industries) .

2.Also, the following cases may file tax returns via media, but not via online transmission：

(1) Filing cases where a special fiscal year is adopted.

(2) Late filing cases.

(3)Filing cases of parent company or subsidiaries which are eligible for jointly filing.