Moreover, the tax declaration of small-scale taxpayers depends on the taxes approved by the tax bureau. Personal income tax withholding is generally declared monthly. Value-added tax, additional tax and enterprise income tax are generally declared quarterly. Stamp duty is declared quarterly or quarterly. If there is no business, that is, zero declaration, declare according to the above. Unless the enterprise requires the approval of the tax bureau at the time of start-up, it only makes quarterly declarations. Generally, the default value-added tax will be declared monthly, and the data of last month will be declared before the next month 15. In case of holidays, the tax bureau will announce the extension in advance. When an enterprise is just starting, it must be declared on the following month 15 once it is approved by the special administrator of the tax bureau. If there is no data, it must also be declared as zero. Income tax is declared quarterly.
In addition, zero declaration means that the value-added tax payable in the monthly value-added tax return is zero, and the tax bureau also requires accounting statements (balance sheet and income statement). Even if this enterprise has no business, there will always be employee salaries, house rent (or depreciation expenses), otherwise it will be a "three noes" enterprise. In addition, if you don't do business for a long time, the tax will require you to cancel this enterprise. Business tax: if the monthly turnover does not exceed 30,000 yuan, it will be exempted from business tax. Just fill in 0 on the declaration form. Value-added tax: small-scale taxpayer enterprises are exempt from value-added tax if their monthly sales do not exceed 30,000 yuan. Sales in the main table and VAT payable in this period are filled in according to the actual data, and VAT payable is reduced in the column of "Decrease of Taxable in this period", so the total amount of Taxable is 0.
Finally, the tax payment period of small-scale taxpayers is 1, 3, 5, 10, 15, 1 month or 1 quarter respectively. ; If the tax cannot be paid within a fixed time limit, the tax can be paid on time. If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date. 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month. Taxpayers shall fill in and issue goods to the customs.
Legal basis:
Article 23 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time. If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month. The tax payment period of withholding agents shall be implemented in accordance with the provisions of the preceding two paragraphs.