(1) By the 7th of each month, declare personal income tax.
(2) By the 15th of each month, declare business tax, urban construction tax, education surcharge and local education surcharge.
(3) Stamp duty, which is declared once at the end of the year (for the whole year).
(4) Property tax and land use tax, to be declared by April 15th and October 15th every year. However, the tax requirements vary from place to place, and the declaration is made according to the deadline required by the competent tax bureau of the unit.
(5) Vehicle and vessel use tax is declared and paid in April every year. However, tax requirements vary from place to place, so you should file the return according to the deadline required by the tax office in charge of your organization.
(6) If no tax has been incurred, zero declaration should also be made on time.
(7) Tax declaration methods: online declaration and door-to-door declaration. If online declaration, directly log on the website of the local local tax bureau, enter the tax declaration system, enter the tax code, password and then make the declaration. If it is a door-to-door declaration, fill in the tax declaration form and submit it to the competent tax bureau.
2The taxes declared by the state tax are mainly: value-added tax and income tax.
(1) Declare VAT by the 15th of each month.
(2) Income tax is declared by the 15th of the month following the end of each quarter.
(3) The state tax declaration is more complicated and requires the installation of an online tax declaration system, which generally requires training for the declaring units.
Expanded InformationTax Declaration Information
(1) Compulsory Information
VAT Return (Applicable to General VAT Taxpayers) and its Attached Information of VAT Return (Table 1), (Table 2), (Table 3), (Table 4);
Taxpayers using the anti-counterfeit tax-control system are required to report the information of the current period's tax payment recorded on an IC card (taxpayers whose detailed data are backed up on floppy disks must also submit the floppy disks of the backed up data), Detailed Table of Stub Coupons of VAT Special Invoice and Detailed Table of Credit Coupons of VAT Special Invoice;
Balance Sheet and Profit and Loss Account;
Detailed Table of Purchase, Sales and Inventory of Refined Oil Products (to be filled in by taxpayers who engage in the business of retailing of refined oil products);
Other mandatory information prescribed by the competent tax authorities.
Taxpayers whose tax declarations are subject to electronic information collection are required to submit the VAT Declaration Form (Applicable to General Taxpayers) (the main form and the attached table) in paper form, in addition to submitting the electronic data of the above mandatory information to the competent tax authorities.
(2) Preparatory Information
Stub coupons of VAT special invoices and ordinary invoices issued;
Credit coupons of VAT special invoices that meet the conditions for deduction and are declared for deduction in the current period;
Copies of Customs Duty Paid Vouchers for Imported Goods, Transportation Invoices, Ordinary Invoices for the Purchase of Agricultural Products, and Ordinary Invoices for the Purchase of Scrap Materials;
Copies of Acquisition Vouchers or Reports;
Copies of the Acquisition Vouchers or Reports. The stub copy of the acquisition voucher or the report of inspection;
The stub copy of the withholding tax voucher;Other preparatory information prescribed by the competent tax authorities.
Whether the docket information needs to be reported in the current period is determined by the provincial state tax bureaus.
Fourth, Management of VAT Declaration Information
(1) Required Information for VAT Declaration
Taxpayers shall timely submit the electronic data of all the required information to the competent tax authorities during the tax declaration period and within the period determined by the competent tax authorities in accordance with the provisions of the Tax Law (the specific time shall be determined by the provincial state tax bureaus).
The mandatory information on paper required to be submitted under Article 3 and Paragraph 1 of these Measures (the specific number of copies to be determined by the provincial national tax bureaus) shall be submitted to the competent tax authorities, and after the tax authorities have signed and received the report, one copy of it shall be returned to the taxpayer, and the rest of it shall be kept in the taxpayer's possession.
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