For small-scale enterprises registered locally, the main places to file tax returns are local national tax and local tax, so you need to go to these two places to file tax returns. 1 There are two options. You can choose to go to the scene to fill out the report. You can choose to file tax returns directly online. Article 25 Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by tax authorities in accordance with the provisions of laws and administrative regulations. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.