According to the Announcement on Reasonable Degeneration of Taxpayers' Tax Reporting Times issued by State Taxation Administration of The People's Republic of China, since April 1 day, 2006, small-scale VAT taxpayers and small-scale low-profit enterprises have declared and paid VAT quarterly or paid enterprise income tax in advance, and there is no need to declare monthly, thus further reducing taxpayers' tax burden. The tax declaration process of small-scale taxpayers is as follows:

1. After the introduction of the new regulations, the value-added tax shall be declared quarterly. The statements to be declared include: small-scale taxpayers' tax returns, attached pages of value-added tax returns, balance sheets and income statements. All statements should be generated and printed through the tax declaration system. If you need a paper report, you can get it from the local tax authorities free of charge.

Two. Enterprise income tax is declared quarterly and settled at the end of the year. Income tax collection methods can be divided into audit collection and approved collection. If audit collection is carried out, there are many reports to be submitted and settlement is needed. The implementation of the approved collection, only need to submit the "enterprise income tax declaration form".

Third, the national tax, we are all online declaration here, using digital certificates, there will be tips after entering the website. Local taxes are also declared online, but there are special software reports.

Four, small-scale taxpayers to submit VAT declaration materials for review and acceptance of the declaration.

1, VAT small-scale taxpayer tax return

2. Financial statements

The information provided is complete, the contents filled in are accurate, the procedures are complete, and the settlement is made on the spot.

Five, small-scale taxpayers income tax declaration materials to accept the examination and acceptance of the declaration.

1, enterprise income tax return or foreign investment and foreign enterprise income tax (quarterly) tax return, and verify the enterprise income tax return.

2. Financial statements

The information provided is complete, the contents filled in are accurate, the procedures are complete, and the settlement is made on the spot.

Six, withholding agents to submit relevant information for review and acceptance of the declaration.

1. Tax Withholding Report Form

2. Tax Remittance Report Form

3. Financial statements

The information provided is complete, the contents filled in are accurate, the procedures are complete, and the settlement is made on the spot.

Seven, the extension of the taxpayer's application for acceptance and approval.

Application form for extension of declaration

The information provided is complete, the contents filled in are accurate, all procedures are complete, and the settlement is made on the spot.

VIII. Examination and approval methods of tax returns The taxpayer's application shall be examined and approved.

Application form for examination and approval form

The information provided is complete, the content is accurate and the procedures are complete, and the examination and approval is completed on the spot.

Approved by:

(1) provincial and municipal bureaus

(2) county (city) bureau

Nine, deferred tax examination and approval of taxpayers to apply for acceptance of the audit, city and county bureau of audit, provincial bureau of audit, provincial bureau of examination and approval.

1. Approval Form for Deferred Tax Payment

2, when the monthly tax returns and financial statements

3. Proof of bank balance

The information provided is complete, the content is accurate, all procedures are complete, and it will be settled within 20 days.

Ten, enterprise income tax summary (merger) tax enterprises step by step summary (merger) declaration.

Relevant taxpayers accept the declaration-accept the audit-and upload it to the national tax authorities where the head office is located step by step.

1. Summary of tax returns, schedules and financial accounting statements

2, member enterprises tax returns and schedules

3, tax returns, schedules and financial accounting statements

The information provided is complete, the contents filled in are accurate, and all procedures are complete. It will be settled on the 3rd.