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Tax payment refers to the implementation process of taxpayers in taxation, that is, according to the provisions of various national tax laws, a part of collective or individual income is paid to the state at a certain tax rate.

Generally applicable to taxpayers with less taxable vouchers or less decals. Taxpayers' tax obligation arises when they write, receive or use the taxable documents listed in the Stamp Tax Law, and should be based on the nature of the taxable documents and the applicable tax items and tax rates.

Taxpayers calculate their own tax payable, buy their own tax stamps, stamp their own tax stamps at one time and cancel or cancel them, so as to fully fulfill their tax obligations, which is commonly known as the "three-self" tax payment method.

If the amount contained in the revised stamped certificate increases, the increased tax amount shall be subsidized by the stamp. Anyone who affixes more stamps may not apply for tax refund or deduction.

Small-scale enterprises that have gone through tax registration, whose annual sales do not meet the quantitative standards stipulated in the preceding paragraph, and whose accounting is sound, can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, can apply to the competent tax authorities for the procedures for the identification of general taxpayers of value-added tax.

Self-employed individuals who have gone through tax registration and whose annual value-added tax should meet the prescribed standards can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, and can apply to the competent tax authorities for general taxpayer identification procedures.

Where the taxpayer's general branch implements unified accounting, and the annual taxable sales of its general branch reaches the quantitative standard, but the annual taxable sales of its branches do not reach the quantitative standard, its branches may apply for the identification procedures of general VAT taxpayers.

Taxpayers whose newly established enterprises engaged in the production of goods or providing taxable services have a registered capital of more than 400,000 yuan, and those engaged in the wholesale or retail of goods have a registered capital of more than 600,000 yuan, should go through the procedures for the identification of general taxpayers at the same time of tax registration. After one year of actual production and operation, they should deal with it according to the actual situation.