Turnover taxes include value-added tax, consumption tax, business tax and customs duties. Turnover tax, also known as turnover tax and circulation tax, refers to a kind of tax that takes the turnover or quantity of taxpayers' commodity production and circulation links and the turnover of non-commercial upgrading transactions as the taxation object.

Legal basis: Article 25 of the Law of the People's Republic of China on Administration of Tax Collection.

Taxpayers must truthfully file tax returns in accordance with the provisions of laws and administrative regulations or the tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs.

The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.