Q: What are the advantages of small-scale taxpayers reporting quarterly? The implementation of small-scale taxpayers' quarterly declaration is a new measure for tax authorities to facilitate tax collection and management. The purpose is to further reduce the burden on taxpayers, effectively improve the efficiency of tax collection and management, and continuously optimize tax payment services. The first is to reduce the frequency of taxpayer declaration. Taxpayers' quarterly declaration is changed from monthly declaration to quarterly (three-month) declaration, which is conducive to reducing taxpayers' tax payment costs. Second, it is conducive to small and micro enterprises to enjoy preferential tax policies. According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Supporting the Policies of Value-added Tax and Business Tax for Small and Micro Enterprises (Caishui [20 14] No.71) and the Announcement of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) on Issues Related to Exempting Small and Micro Enterprises from Value-added Tax and Business Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.57), For small-scale taxpayers who declare value-added tax quarterly, the quarterly sales or turnover does not exceed 90,000 yuan. The implementation of quarterly declaration is conducive to more taxpayers enjoying the preferential policies of value-added tax (including cultural construction fees) for small and micro enterprises.