Small-scale taxpayers can choose to declare value-added tax quarterly during the reporting period, and the implementation time of this policy is from April 20 16 to April 1 year. Whether to adopt quarterly declaration should consult the local tax bureau. Small-scale taxpayers with annual sales not exceeding 5 million yuan can calculate the tax payable according to the simple collection method, and the collection rate is 3%. Small-scale taxpayers with sound accounting and accurate tax information can apply to become general taxpayers. Once recognized as a general taxpayer, except for special provisions, it shall not be transferred back to the status of a small-scale taxpayer.

Tax management of small-scale taxpayers;

1, tax payment period: the tax payment period of small-scale taxpayers can be monthly or quarterly, depending on the regulations of tax authorities and the choice of taxpayers;

2. Invoice management: invoices used by small-scale taxpayers are usually ordinary invoices uniformly printed by tax authorities, and they can also apply for special VAT invoices;

3. Tax rate application: the VAT rate applicable to small-scale taxpayers is generally low, currently it is usually 3%, and some industries may have different tax rates;

4. Accounting: The accounting of small-scale taxpayers can be relatively simplified, and there is no need for complicated input tax deduction like ordinary taxpayers;

5. Tax incentives: Small-scale taxpayers can enjoy certain tax incentives, such as exemption from value-added tax. Specific preferential policies need to pay attention to the latest announcement of tax authorities.

To sum up, the reporting period of small-scale taxpayers is flexible, and they can declare the value-added tax quarterly from April 1 20 16. Those with annual sales of less than 5 million yuan can enjoy a simple levy rate of 3%, and can apply to become ordinary taxpayers under the condition of perfect accounting and accurate tax information, but they cannot be changed back to small-scale taxpayers after the change.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 25

Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by 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 tax authorities according to actual needs. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.