Last year's fourth quarter tax was declared in June 5438+ 10, this quarter tax was declared in April, the second quarter tax was declared in July, the third quarter tax was declared in June 5438+ 10, and the fourth quarter tax of next year was declared in June 5438+ 10.
1. The tax return period for small-scale taxpayers is 1, 3, 5, 10, 15, 1 month or 1 quarter respectively, as follows:
1, the specific tax payment period of the taxpayer shall be determined by the competent tax authorities according to the amount of tax payable by the taxpayer; If the tax cannot be paid within a fixed period of time, the tax can be paid on time;
2. If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the date of expiration; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month;
3. The rate of small-scale taxpayers' VAT collection is 3%, unless otherwise stipulated by the State Council.
II. The tax declaration process is as follows:
1. Fill in the application form: fill in all the schedules required for tax return and save them.
2. Declaration: upload the form filled in the first step to the local tax collection and management system. You can't edit it after uploading. You need to check it before uploading.
3. Online transfer: invoice the declared tax, and the local tax bureau will transfer the money after success, so that taxpayers can find the relevant transfer information within one working day.
4. Print the customs declaration form: You can print the customs declaration form yourself after the inquiry and transfer are successful.
5. Print the tax payment certificate: After the declaration form is printed successfully, you can print the tax payment certificate at the bank in Gong Hu.
legal ground
Eleventh "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)":
Small-scale taxpayers engaged in taxable sales shall adopt a simple method to calculate the tax payable according to the sales volume and the collection rate, and shall not deduct the input tax. The calculation formula of tax payable: tax payable = sales amount multiplied by the collection rate, and the standard of small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.