The enterprise tax payment of small-scale taxpayers is generally relatively simple. From the month when the company is established and gets the tax registration certificate, it is necessary to declare and pay taxes. The main taxes of small-scale taxpayers are value-added tax and enterprise income tax. At present, the company's tax returns are basically online. As long as you operate online, you can complete the tax return.

1. Online declaration is generally made by logging into the local tax system.

2, the first is the national tax, enter the homepage of the IRS website, and there is "tax service hall login" on the right.

3. Enter the tax service hall and select "National Tax Taxpayer Login".

4. Enter the taxpayer identification number and password to log in and submit the tax return.

5. The taxpayer identification number is the longest string of numbers on the tax registration certificate, and the taxpayer password defaults to 8 taxpayer codes. You can modify it after the first login.

6. After the national tax declaration is completed, it is necessary to declare the local tax.

7. In the same way, official website is also registered with the Local Taxation Bureau.

8. Click to enter official website, Local Taxation Bureau, and select "Electronic Taxation Bureau".

9. After entering, the login page will be displayed, and the electronic tax bureau will provide online declaration, online inquiry and other functions.

10, you need to log in to the system to declare tax. There are three login methods, the most commonly used one is mobile phone dynamic code login. Get the bound mobile phone verification dynamic verification code to log in.

Both national tax and local tax need to be declared. The local tax system now uses mobile phone dynamic verification code to log in, which requires tax binding.

Legal basis:

People's Republic of China (PRC) enterprise income tax law

Enterprise income tax shall be paid in advance monthly or quarterly. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance.

The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.

When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.