The national tax shall submit the balance sheet, income statement and VAT tax return together with the used invoice stub (applicable to small scale).

Local tax statement Balance sheet, income statement and tax return form include: urban construction tax, education surcharge, stamp duty, individual tax and water conservancy fund statement.

At the beginning of each month, tax returns shall be made before 10. (National Tax: every month before 10. Local tax: every month before 13. )

VAT declaration process: (small-scale taxpayers)

1. Get the form first: Small-scale taxpayers need to go to the tax authorities (usually the tax office or the tax hall) to get the form first, and small-scale taxpayers need to submit the main form and schedule of the VAT return; It is best to get the form before the tax collection period (from 1 to 10 every month), so that the tax officials have time to answer your questions. When the tax collectors line up to declare, they can't ask any questions. There are few people in the middle of every month.

2. This form can also be downloaded from the website of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). However, it is recommended to go to the collection office to get it. First of all, you can know the place. Second, you can be familiar with the tax collection window, because some tax collection offices divide the window according to the region or economic nature, and some are ordinary taxpayers. If you don't know which window to declare, it will waste a lot of time.

3. After receiving the form, declare it before 10 every month. Suggest 1 No.2 to come. First, mistakes can be corrected. Second, there were few people at that time.

Second, the tax declaration materials

(1) required information

1, VAT tax return (applicable to general VAT taxpayers) and its attached materials (table 1), (table 2), (table 3) and (table 4);

2. Taxpayers who use the anti-counterfeiting tax control system must submit IC cards that record the current tax information (taxpayers with detailed data backed up on floppy disks must also submit backup data floppy disks), special VAT invoice stub and special VAT invoice deduction;

3. Balance sheet and income statement;

4. Detailed list of purchase, sale and storage of refined oil (to be filled in by taxpayers with retail business of refined oil);

5. Other required materials as stipulated by the competent tax authorities. Taxpayers who collect electronic information for tax returns shall submit the paper VAT Tax Return (General Taxpayer) (main table and attached table) in addition to the electronic data of the above required information to the competent tax authorities.

(2) Information for future reference

1. Special VAT invoice and ordinary invoice stub have been issued;

2, in line with the deduction conditions and in this period to declare the deduction of special VAT invoice deduction;

3. Copies of customs duty payment vouchers for imported goods, transport invoice, general invoices for purchasing agricultural products and general invoices for purchasing waste materials;

4. Stubs or checks of purchase vouchers;

5, withholding tax voucher stub;

6. Other reference materials specified by the competent tax authorities. Whether reference materials need to be submitted in this issue is determined by the provincial state taxation bureaus.