1. Small-scale taxpayers generally take 1 month or 1 quarter as 1 tax period, and declare their taxes within 15 days from the expiration date, that is, the last day of monthly declaration is 15. Small-scale VAT taxpayers who pay quarterly taxes do not need to pay VAT in advance. Those who have paid in advance can apply for tax refund. If the quarterly sales of prepaid places do not exceed 300,000 yuan, it will start from 20 19 1.

2. If the small-scale taxpayer returns the sales, the corresponding sales shall be deducted from the actual sales in the current period to determine whether the tax exemption policy can be applied below 6,543,800 yuan.

3. If the current sales of small-scale taxpayers exceed 65,438+10,000 (300,000 per quarter), after determining the collection rate, the corresponding columns of the VAT tax return (applicable to small-scale taxpayers) should be accurately filled in; If the current sales of small-scale taxpayers do not exceed 654.38+million (300,000 per quarter), the current sales should be reported in the relevant columns of the VAT tax return (applicable to small-scale taxpayers).

4. Small-scale taxpayers shall meet the following conditions:

(1) The annual sales volume is lower than the specified standard;

(2) The taxable amount of output tax, input tax and value-added tax cannot be correctly accounted;

(3) Failing to submit relevant tax information as required.