Small-scale taxpayers have always made zero declarations and have to make final settlements. According to Article 54 of the Enterprise Income Tax Law, enterprise income tax is paid in advance on a monthly or quarterly basis. Enterprises shall submit a prepayment corporate income tax return to the tax authorities within fifteen days from the end of the month or quarter and prepay the tax.

Enterprises shall submit annual corporate income tax returns to the tax authorities within five months from the end of the year, make final settlements, and settle tax payable and refundable.

Operation process of the annual final settlement and payment online filing system: Final settlement means that taxpayers, within a specified period after the end of the tax year, in accordance with tax laws, regulations, rules and other relevant corporate income tax regulations, Calculate the annual taxable income and income tax payable by yourself, determine the amount of tax payable or refundable for the year based on the monthly or quarterly prepaid income tax amount, and fill in the annual corporate income tax return. Extended information

The tax payment periods for VAT are 1 day, 3 days, 5 days, 10 days, 15 days, 1 month or 1 quarter. The specific tax payment period of a taxpayer shall be determined by the competent tax authority based on the amount of tax payable by the taxpayer; if the taxpayer cannot pay tax according to a fixed period, the tax may be paid on a one-time basis.

If a taxpayer uses one month or one quarter as one tax period, he or she shall file tax returns within 15 days from the expiration date; If it is a tax period, the tax shall be prepaid within 5 days from the expiration date, and the tax shall be declared within 15 days from the 1st of the following month and the tax payable for the previous month shall be settled. Taxpayers who import goods must pay the tax within 15 days from the date when the customs fills in and issues the customs import value-added tax special payment note.

Baidu Encyclopedia-Small-scale taxpayers