Small-scale taxpayers' quarterly declaration process: (1) Small-scale taxpayers can declare normally only after they have copied the tax, and taxpayers who have not copied the tax with tax control equipment cannot declare online; (2) The declaration should be accurately filled in, and the normal declaration can be made only after the system comparison rules are met. If the declaration fails to pass the comparison, the declaration data should be accurately modified according to the system prompt, and the declaration data can be uploaded normally only after it meets the system comparison; (3) After the taxpayer passes the normal comparison, the card can be cleared and unlocked normally. If the taxpayer fails to declare normally after repeated checking, he can report normally according to the system prompt but not withhold the tax for the time being, and bring a certificate, tax control equipment, value-added tax declaration form, business license and ID card of the agent to the tax service hall to handle relevant declaration matters.

Legal objectivity:

Law of the People's Republic of China on the Administration of Tax Collection

Article 25

Taxpayers must truthfully file tax returns in accordance with the time limit and contents of the declaration 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. The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.

Law of the People's Republic of China on the Administration of Tax Collection

Article 28

The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overcharge, underpay, advance, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.