The tax law is a very important law in our country, which stipulates various issues of our tax payment, and also divides some details of tax payment in detail, including the determination methods of various tax laws. There are many ways to pay taxes now, and online tax filing is relatively normal.

First, how do small-scale taxpayers file tax returns online?

Small-scale taxpayer declaration:

(1) VAT is generally declared monthly. Industrial enterprises declare value-added tax according to: invoice amount /( 1+6%)×6%; Commercial enterprises declare value-added tax according to: invoice amount /( 1+4%)×4%. The statements to be declared include: small-scale taxpayers' tax returns, attached pages of value-added tax returns, balance sheets and income statements. All statements should be generated and printed through the tax declaration system. If you need a paper report, you can get it from the local tax authorities free of charge.

(2) Enterprise income tax. Declare quarterly and settle at the end of the year. Income tax collection methods can be divided into audit collection and approved collection. If the audit collection is implemented, there are many reports to be submitted and audit reports signed by certified public accountants are required; If approved collection is implemented, only the Declaration Form for Approved Collection of Enterprise Income Tax needs to be submitted.

Two, the identification standard of small-scale taxpayers after the reform of the camp.

Announcement on matters related to the qualification of general taxpayers in the pilot project of changing business tax to value-added tax in eight provinces and cities such as Beijing Announcement No.38 of People's Republic of China (PRC) State Taxation Bureau No.2012 stipulates that the pilot taxpayers whose annual sales of taxable services did not exceed 5 million yuan before the implementation of the pilot project may apply to the competent tax authorities for the qualification of general taxpayers.

The Notice on Qualification Determination of General Taxpayer for VAT Reform and Related Matters (Shui Han [2012] No.227) stipulates that taxpayers with taxable services and newly opened taxpayers with annual sales of less than 5 million yuan may apply to the competent tax authorities for qualification determination of general taxpayers before 20 12 10. The information that the applicant should provide is as follows:

1. General application form for the qualification of VAT general taxpayer;

2. A copy of the tax registration certificate;

3, the identity certificate of the person in charge and the fiscal and taxation personnel and their copies;

4. Accountant qualification certificate or agency bookkeeping agreement signed with intermediary institutions and its copy;

5. Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy;

6. Other relevant materials specified by State Taxation Administration of The People's Republic of China.

Legal objectivity:

Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, enterprises, branches engaged in production and operation, individual industrial and commercial households and institutions engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation) established in other places and places shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax registration with relevant documents. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.