Small-scale enterprise tax returns: Small-scale taxpayers who declare quarterly need to use tax control equipment to automatically copy their tax returns after logging in every month. At present, small-scale taxpayers also need to report for comparison, so please pay attention to the following points in the quarterly month: 1. Small-scale taxpayers can declare normally only after they have copied the tax, and taxpayers who have not made tax control equipment to copy their tax returns cannot declare online. 2. When small-scale taxpayers declare, they should fill in the declaration form accurately and meet the system comparison rules before they can declare normally. If the declaration fails to pass the comparison, the online newspaper system will prompt the taxpayer to compare the reasons and guide the taxpayer to modify the declaration data. Taxpayers need to accurately modify the declaration data according to the system prompts, and can upload the declaration data normally after matching with the system. 3. After the taxpayer passes the normal comparison, the card can be cleared and unlocked normally. If the taxpayer fails to declare normally after repeated checking, he can report normally according to the system prompt but not withhold the tax for the time being, and bring a certificate, tax control equipment, value-added tax declaration form, business license and ID card of the agent to the tax service hall to handle relevant declaration matters. After the quarterly declaration is completed, please pay attention to whether the declaration is successful or the deduction is successful in the online newspaper software, and whether the card is cleared in the tax control system in time to avoid inconvenience. "Provisional Regulations of the People's Republic of China on Business Tax" Article 14 Location of business tax payment: (1) Taxpayers who provide taxable services shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, the construction services provided by taxpayers and other taxable services stipulated by the competent departments of finance and taxation in the State Council shall be declared and paid to the competent tax authorities in the place where the taxable services occur. (2) Taxpayers who transfer intangible assets shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, taxpayers who transfer or lease the land use right shall report and pay taxes to the competent tax authorities where the land is located. (3) Taxpayers selling or leasing immovable property shall report and pay taxes to the competent tax authorities where the immovable property is located. Withholding agents shall report and pay the tax withheld by them to the competent tax authorities where their institutions are located or where they live.

Legal objectivity:

Enterprise Income Tax Law of the People's Republic of China * * * Enterprise income tax shall be paid in advance on a monthly or quarterly basis. An enterprise shall, within 15 days from the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities to pay taxes in advance. An enterprise shall, within five months from the end of the year, submit the annual enterprise income tax return to the tax authorities, make final settlement and settle the tax refund payable. When submitting enterprise income tax returns, enterprises shall attach financial and accounting reports and other relevant materials in accordance with regulations.