Industrial and commercial households do not reach the threshold of quota collection, and generally do not have to go through the declaration procedures. It is recommended to consult the local competent tax authorities in detail.

Measures of Xiamen Local Taxation Bureau for the Administration of Regular Fixed Family Tax Collection

Article 19

Double fixed households shall fulfill their tax declaration obligations in accordance with the following provisions:

(1) Users with double fixed accounts who use the tax payment card and UnionPay real-time deduction system (hereinafter referred to as "TIPS system") may not go through the declaration formalities if they pay the tax payable in the current period (tax period) within the prescribed time limit in accordance with the provisions of laws and administrative regulations. Article 19

Double fixed households shall fulfill their tax declaration obligations in accordance with the following provisions:

(1) Users with double fixed accounts who use the tax payment card and UnionPay real-time deduction system (hereinafter referred to as "TIPS system") may not go through the declaration formalities if they pay the tax payable in the current period (tax period) within the prescribed time limit in accordance with the provisions of laws and administrative regulations.