After the reform of the camp, small and micro enterprises (small-scale taxpayers) declare quarterly. Quarterly declaration of small-scale taxpayers means that small-scale taxpayers of value-added tax (hereinafter referred to as small-scale taxpayers) declare their taxes (fees) within 1 5 days from the date of expiration with 1 quarter as the tax period. Small-scale taxpayers who declare quarterly should file tax returns for the last quarter's value-added tax, consumption tax and cultural construction fees and settle the payable taxes (fees) in June 5438+ 10, April, July and June 5438+ 10.

Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Time of Reasonable Degenerate Taxpayer's Tax Declaration (Announcement No.6 of State Taxation Administration of The People's Republic of China No.2016), the relevant provisions are as follows:

In order to implement the requirements of "Deepening the Reform Plan of National Tax and Local Tax Collection and Management System" on innovating the tax service mechanism and promoting the reform of tax facilitation, according to the provisions of relevant tax laws and regulations such as the Law of People's Republic of China (PRC) on Tax Collection and Management, the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax and its implementing rules, the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax and its implementing rules, we hereby make an announcement on reasonably simplifying the number of taxpayers' tax returns as follows.

1. Small-scale taxpayers of value-added tax should pay value-added tax, consumption tax, cultural undertakings construction fee, urban maintenance and construction tax and education surcharge levied together with value-added tax and consumption tax, and declare quarterly in principle.

If the taxpayer requests not to report quarterly, the competent tax authorities shall verify the tax payment period according to the tax payable.

Two, with the value-added tax, consumption tax, urban maintenance and construction tax, education surcharge shall be exempted from zero declaration.

Three, meet the conditions of small and low-profit enterprises, the implementation of quarterly corporate income tax in advance.

Four, to take a simple way to declare the fixed-term households, within the prescribed time limit, through the electronic tax payment system of finance and taxation, or entrust a bank to withhold and verify the tax, the current period can not go through the declaration procedures, on behalf of the tax.

This announcement shall come into force on April 1 day, 2065438.

It is hereby announced.

State Administration of Taxation (SAT)

20 16 February 1