How to file quarterly tax returns for small scales, and how to file quarterly tax returns for small

Legal analysis: Small-scale VAT quarterly report, each quarter before the 15th of the next month.

Small-scale taxpayers shall declare VAT on a quarterly basis, and the main statements to be declared include tax returns of small-scale taxpayers, attached materials to VAT declarations, balance sheets, and income statements. Small-scale taxpayers shall declare their enterprise income tax on a quarterly basis, and make final settlement at the end of each year, which can be verified and collected in the form of verification, so as to reduce the number of statements submitted, and only need to submit the "Enterprise Income Tax Verification and Collection Return".

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection Article 25 Taxpayers must truthfully file tax returns in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the 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 the tax authorities according to actual needs.

The withholding agent shall, in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, truthfully submit the tax withholding and remitting, collection and remittance tax report form and other relevant materials required by the tax authorities according to actual needs.

How to file taxes for small-scale taxpayers, welcome to follow, like, recommend exciting content next time, please send a private message or** First of all, before introducing how small-scale taxpayers file taxes, let's first briefly understand the specific concepts of small-scale taxpayers. The so-called small-scale taxpayers mainly refer to VAT taxpayers whose annual sales are below the prescribed standard (5 million yuan), and the accounting is not sound, and they cannot submit relevant tax information according to the regulations. Under normal circumstances, small-scale taxpayers have a small business scale and unsound institutional settings, so they are often unable to handle the accounts of enterprises professionally like general taxpayers, and their tax declarations will also have some unique characteristics of their own Secondly, the concept of small-scale taxpayers is clarified, and we will focus on the specific matters related to "how small-scale taxpayers file taxes".

At present, China's small-scale taxpayers can choose to file tax returns on a monthly or quarterly basis, and the tax rate is usually 3%. However, due to the small scale of business in the initial stage of operation, there may be no taxable behavior in a tax cycle, and then the small-scale taxpayer can indicate that there are no taxable matters in the current period and make zero declaration. However, the time for small-scale taxpayers to declare zero should not be too long, if they have been zero declaration, the local tax authorities will investigate it and assess the tax payment of the enterprise.

If it is found that the enterprise has tax evasion after the assessment, then the enterprise will not only need to make up the tax, but also impose a series of penalties on the enterprise, and charge a certain amount of late fees and fines. Therefore, there are specific application situations of zero declaration, and enterprises need to understand and grasp in detail At present, the state mainly adopts three collection methods for small-scale taxpayers, namely: audit collection, verification collection and regular quota collection.

Among them, the so-called audit collection mainly refers to the tax authorities to understand the operation of the enterprise according to the account table provided by the taxpayer, and then calculate the tax payable by the enterprise according to the relevant tax rate; Verification and collection refers to the tax authorities to verify the output and sales of taxable products produced by small-scale taxpayers according to their employees, production equipment and other factors, and collect taxes accordingly; The regular fixed amount collection refers to the tax authorities through typical investigations, house-to-house determination of turnover and income, based on this tax collection method Small-scale taxpayers need to have a specific understanding of the above content before tax declaration, so as to ensure that small-scale taxpayers file tax returns in a standardized and orderly manner!

Self-employed individuals declare VAT and individual income tax.

Enterprises file VAT and corporate income tax.

If the online declaration is opened, the online declaration can be completed, and the declaration form can be filled in and declared in the tax hall if the online declaration is not opened.

Small-scale taxpayers, details of the quarterly declaration process.

Quarterly Tax Return Online Filing Process:

Tools Raw materials: Dell Wanderer G15, Win10, Electronic Tax Bureau of the State Administration of Taxation.

1. Log in to the Electronic Tax Bureau of the State Administration of Taxation where the company is located, and click I want to do tax.

2. Choose the appropriate login method, most of the new companies use the electronic business license login.

3. Select the menu on the left to declare on time.

4. Select VAT (for small-scale taxpayers) to fill in the declaration form.

5. On the page of small-scale VAT tax declaration, click directly to declare.

6. Joint additional tax (fee) declaration The ID number of the handler and the handler can be filled in 1, and the rigorous students can fill in their personal information. Fill it out and then declare it.

7. The declaration was successful and the page was closed.

8. Confirm whether the status of value-added tax, local education surcharge, education surcharge, and urban maintenance and construction tax is "declared". Then file a quarterly income tax report, click on the back of the corporate income tax (monthly quarterly report) to fill in the return form.

9. Monthly and quarterly declaration of enterprise income tax (Class A) is selected according to the situation of the enterprise, and there are no special circumstances to fill in the figure. The number of employees at the beginning of the quarter, and the number of employees at the end of the quarter cannot be less than 0, so fill in 1. Fill it out and declare it.

10. Song Cha closed to see the successful declaration page, click to close this page.

11. Confirm whether the status of the enterprise income tax (monthly and quarterly report) is "declared". This is the end of the small quarterly report.

Legal analysis: Log in to the "Online Tax Bureau" with a digital certificate, automatically identify the tax number, enter the password, click "Login", select the applicable digital certificate, click "Online Tax Declaration and Payment" to declare small-scale VAT, and click "Local Tax Business Handling" for local tax, and select "Declaration" in the menu.

Legal basis: The Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises In order to implement the decision-making and deployment of small and micro enterprises and further support the development of small and micro enterprises, the relevant matters related to the implementation of the inclusive tax reduction and exemption policy for small and micro enterprises are hereby notified as follows: 1. Small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) are exempt from VAT.

Quarterly declaration process for small-scale taxpayers: (1) Small-scale taxpayers must first copy the tax declaration before they can declare normally, and taxpayers who have not copied the tax declaration of the stupid bridge number of tax control equipment cannot declare online; (2) The declaration should be filled in accurately, and the declaration can only be made normally after meeting the system comparison rules. If the declaration comparison fails, the declaration data shall be accurately modified according to the system prompts, and the declaration data can be uploaded normally only after the system comparison is met; (3) After the taxpayer passes the normal comparison, the card can be unlocked normally.

If the taxpayer is still unable to declare normally after repeated checks when making the declaration, he can report normally according to the system prompts but not withhold the tax temporarily, and bring the one-pass pass, tax control equipment, VAT deferred declaration form, business license, and ID card of the handler to the tax service hall to handle the relevant declaration matters. Legal basis: Law of the People's Republic of China on the Administration of Tax Collection Article 25 Taxpayers must truthfully file tax returns in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the 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 the tax authorities according to actual needs.

The withholding agent shall, in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, truthfully submit the tax withholding and remitting, collection and remittance tax report form and other relevant materials required by the tax authorities according to actual needs.

Quarterly declaration process for small-scale taxpayers:

1) Small-scale taxpayers must first copy the tax declaration before they can declare normally, and taxpayers who have not copied the tax declaration with tax control equipment cannot declare online;

2) When declaring, the declaration should be filled in accurately, and the declaration can only be made normally after meeting the system comparison rules.

If the declaration comparison fails, the declaration data shall be accurately modified according to the system prompts, and the declaration data can be uploaded normally only after the system comparison is met;

(3) After the taxpayer passes the normal comparison, the card can be unlocked normally.

If the taxpayer is still unable to declare normally after repeated checks when declaring, he can report normally according to the system prompts but not withhold the tax temporarily, and bring the one-pass pass, tax control equipment, VAT declaration form, business license, and ID card of the handler to the tax service hall to handle the relevant declaration matters.

Legal basis. Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection shall truthfully handle tax declarations in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the 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 the tax authorities according to actual needs. The withholding agent shall, in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, truthfully submit the tax withholding and remitting, collection and remittance tax report form and other relevant materials required by the tax authorities according to actual needs.

Legal analysis: Newly registered enterprises in Moyuan, generally, newly registered enterprises are small-scale taxpayers, small-scale is declared on a quarterly basis, according to the month of your registration, which quarter it belongs to, in the month of the corresponding quarter. The first quarter is filed in April, the second quarter is declared in July, the third quarter is declared in October, and the fourth quarter is filed in January of the following year.

Legal basis. : Bridge Tour Lee.

Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, levy, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws, administrative regulations, and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.