Small-scale taxpayers declare VAT quarterly. The main declaration forms include small-scale taxpayers' tax returns, materials attached to VAT tax returns, balance sheets and income statements. The enterprise income tax of small-scale taxpayers shall be declared quarterly, and settled at the end of each year. The form of approved collection can be adopted, which reduces the number of declarations and only needs to submit the declaration form of approved collection of enterprise income tax.
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Precautions:
According to Announcement No.4 of State Taxation Administration of The People's Republic of China in 2020, taxpayers applying the tax exemption policy for epidemic prevention and control should? Fill in the corresponding columns in the "VAT Tax Return" and the "VAT Tax Reduction and Exemption Declaration List".
According to Announcement No.5 of State Taxation Administration of The People's Republic of China in 2020, small-scale taxpayers need to reduce or exempt taxes when filing VAT returns. 1% VAT sales should be filled in the VAT tax return (applicable to small-scale taxpayers), and the corresponding column VAT sales excluding tax (3% levy rate).
What is the taxable amount of vat reduction based on sales? 2% is calculated and listed in the corresponding columns of tax reduction items in the VAT tax return (applicable to small-scale taxpayers) and the VAT tax reduction and exemption declaration list.
Baidu encyclopedia-small-scale taxpayer
People's Daily Online-Jingdezhen small-scale taxpayers and small and micro enterprises will implement quarterly tax returns.