The annual declaration of small-scale taxpayers means that after the end of the income tax year, small-scale taxpayers whose annual turnover does not exceed the limit need to fulfill their annual declaration obligations to the tax authorities in accordance with relevant regulations.

The annual declaration of small-scale taxpayers shall be carried out in accordance with the prescribed time and process. The specific process includes preparation before declaration, filling in the declaration form, submitting materials, auditing and other links. Pre-declaration preparation includes querying the tax data of the previous year, calculating the tax payable, verifying the pre-tax deduction information, etc. Filling in the declaration form includes filling in tax forms and lists. , and check and record all the tax information required for declaration. The application materials need to be submitted to the local tax authorities through online declaration, self-payment and carrying relevant materials. The audit link is that the tax authorities audit the submitted declaration materials, and issue relevant certificates and other documents for taxpayers after the audit is correct, marking the completion of the annual declaration.

In different regions, the annual declaration process of small-scale taxpayers will be different. For example, in Shanghai, small-scale taxpayers can make annual declarations through electronic declarations and self-service terminals.

The annual declaration of small-scale taxpayers is an important procedure for tax authorities to calculate and supervise taxpayers' operating income and tax payable. Familiarity with the declaration process and related requirements can help taxpayers actively fulfill their declaration obligations and avoid unnecessary tax risks and legal disputes. At the same time, tax authorities also need to strengthen management and supervision to improve the accuracy and efficiency of declaration and audit.

Legal basis:

Article 12 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

The rate of small-scale taxpayers' VAT collection is 3%, unless otherwise stipulated by the State Council.

Article 13

Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council.

Small-scale taxpayers with sound accounting and accurate tax payment information may register with the competent tax authorities. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations.