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What are the income tax returns of small-scale taxpayers? What are quarterly reports and annual reports?
The quarterly income tax returns of large-scale taxpayers include: People's Republic of China (PRC) enterprise income tax monthly (quarterly) prepayment tax return (Class A) (audit-collecting enterprises) and People's Republic of China (PRC) enterprise income tax monthly (quarterly) prepayment tax return (Class B) (approved enterprises).

), People's Republic of China (PRC) enterprise income tax summary tax branch distribution table (this table is applicable to resident enterprises that set up business institutions without legal person status across provinces, autonomous regions and municipalities directly under the Central Government in China and implement the methods of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial adjustment". )

The annual report includes: People's Republic of China (PRC) enterprise income tax annual tax return (Class A) and 1 1 schedule (no data to fill in).