Small-scale taxpayers can file their own taxes. \x0d\The declaration process for small-scale taxpayers:\x0d\1. Value-added tax is generally declared on a monthly basis. Industrial enterprises shall declare VAT based on: the amount of invoices issued/(1+6%)×6%; commercial enterprises shall declare VAT based on: the amount of invoices issued/(1+4%)×4%. The reports that need to be reported include: "Small-scale Taxpayer Tax Return", "VAT Declaration Supplementary Materials", "Balance Sheet", and "Profit and Loss Statement". All reports should be generated and printed from the tax declaration system. If Paper statements are required and can be obtained free of charge from the local tax authority. \x0d\2. Corporate income tax. Declarations are made quarterly and final settlement is made at the end of the year. Income tax collection methods can be divided into audit collection and verification collection. If audit collection is implemented, many statements need to be submitted, and an audit report signed by a certified public accountant needs to be issued; if verification collection is implemented, only the "Corporate Income Tax Verification Collection Return"\x0d\According to the "Corporate Income Tax Verification and Collection Return" recently issued by the State Administration of Taxation "Announcement on Reasonably Simplifying the Number of Taxpayer Declarations and Payments", starting from April 1, small-scale VAT taxpayers and small low-profit enterprises will be required to declare and pay VAT or prepay corporate income tax on a quarterly basis, and no longer need to declare on a monthly basis. Further reduce the tax burden on taxpayers and enhance their sense of gain. \x0d\According to the Interim Regulations on Value-Added Tax and Consumption Tax and its implementation details, the tax payment period for VAT and consumption tax is monthly or quarterly, and the competent tax authorities can determine the tax payment period. The announcement clarified that small-scale VAT taxpayers pay VAT, consumption tax, cultural undertaking construction fees, as well as urban maintenance and construction tax, education surcharge and other taxes surcharged with VAT and consumption tax. In principle, declarations shall be made on a quarterly basis. In order to meet the different needs of small-scale taxpayers, the announcement also stipulates that if taxpayers request not to implement quarterly declarations, the competent tax authorities will determine the tax payment period based on the amount of tax payable and give taxpayers the right to choose. \x0d\According to the Corporate Income Tax Law and its Implementation Regulations, corporate income tax is prepaid on a monthly or quarterly basis, subject to specific approval by the tax authorities. The announcement clarified that qualified small and low-profit enterprises are required to declare and prepay corporate income tax on a quarterly basis. \x0d\For regular quota accounts that adopt the simple declaration method, the announcement proposes that if tax is deducted in batches through the finance, taxation, treasury and bank electronic tax payment system within the specified period, or the bank is entrusted to withhold the assessed tax, the declaration procedures for the current period are not required, and payment will be implemented. Report on behalf of others.