1. Prepare application materials, including VAT tax return, attached materials of VAT tax return, VAT tax exemption list, list of deduction items such as labor services, real estate and intangible assets, etc. ;
2. Log on to the website of the Inland Revenue Department, fill in the application form for small-scale taxpayers and submit it;
3. In case of zero transaction, make zero declaration, that is, fill in all the data in the declaration form;
4. The enterprise income tax return shall be submitted quarterly from 1 to 15 in the last month of each quarter, and holidays shall be postponed;
The annual report shall be submitted within five months after the end of the year.
Statistics of small-scale industrial and commercial annual reports;
1. Basic information of enterprise: including basic information such as enterprise name, registration number, enterprise type, legal representative and registered capital;
2. Enterprise assets: involving financial data such as total assets, total liabilities and owners' equity of the enterprise;
3. Operating status: including the total operating income, total profit, total tax payment, contact telephone number and e-mail address of the enterprise;
4. Social security information: information about enterprises participating in social insurance, such as the number of participants and the payment base;
5. Website or online shop information: If an enterprise owns a website or online shop, it needs to report its basic information, such as website name and website address.
To sum up, the declaration steps of small-scale industrial and commercial annual report include preparing all kinds of value-added tax declaration materials, filling in and submitting the declaration form through the website of the tax bureau, implementing zero turnover and zero declaration, submitting the enterprise income tax declaration form quarterly, and finally ensuring that the annual report is submitted within the specified five months.
Legal basis:
Regulations on individual industrial and commercial households
Article 14
Individual industrial and commercial households shall submit annual reports to the registration authority from June 30th to June 1 every year.
Individual industrial and commercial households shall be responsible for the authenticity and legality of their annual reports.
Measures for the annual report of individual industrial and commercial households shall be formulated by the administrative department for industry and commerce of the State Council.