Newly established small-scale taxpayers generally declare last month's tax before 15 every month.

First, the tax declaration cycle of small-scale taxpayers

According to the Law of People's Republic of China (PRC) on the Administration of Tax Collection and its detailed rules for implementation, small-scale taxpayers usually declare their taxes on a monthly basis, that is, they declare the taxes of last month before 15 every month. In case of legal holidays, the reporting period may be extended to the first working day after the holidays.

Two, the newly established small-scale taxpayers first tax declaration time

Newly established small-scale taxpayers shall file tax returns in accordance with the prescribed tax return cycle from the month after obtaining the tax registration certificate. That is to say, if a company obtained the tax registration certificate in June+10, 5438, it should complete the tax declaration in June+10, 5438 before February +05, 65438.

Third, matters needing attention

Small-scale taxpayers should ensure that tax returns are made on time, and late returns may have consequences such as late fees.

Before filing tax returns, you should ensure that the tax payable is calculated correctly and prepare relevant vouchers and materials.

In case of special circumstances, if it cannot be declared on time, it shall apply to the tax authorities for an extension of the declaration in time.

To sum up:

Newly-established small-scale taxpayers generally start to declare and pay taxes on a monthly basis in the month when they obtain the tax registration certificate, that is, they declare and pay taxes last month before 15 every month. In order to ensure timely and accurate tax declaration, small-scale taxpayers should know the relevant tax laws and tax declaration procedures in advance and properly keep relevant vouchers and materials.

Legal basis:

Article 25 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates: "Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by tax authorities in accordance with the provisions of laws and administrative regulations."