The materials required for small-scale taxpayers to file tax returns include: 1. Balance sheet, income statement and value-added tax return filled out by national tax (applicable to small-scale taxpayers). 2. Fill in the balance sheet, income statement, comprehensive tax return and individual income tax withholding report of local tax.

Small-scale taxpayers:

Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required.

The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.