Enterprises/companies can file tax returns offline in the lobby of the tax bureau or online with software.
The main differences between small-scale taxpayers and ordinary taxpayers are different tax rates, different tax requirements, different preferential policies and different invoicing methods.
General taxpayer application materials:
To apply for the online declaration of general taxpayers, it is necessary to copy the national tax in the anti-counterfeiting tax-controlled multi-ticket system. Secondly, the billing data is imported into the enterprise declaration management system, and the authentication results are imported into the enterprise declaration system to generate a series of reports including the main declaration form, Table 1 and Table 2. Finally, the declaration documents should be generated in the main interface of the enterprise declaration management system, and then uploaded to the IRS website. Withholding tax and local tax can generally be declared online. You can go directly to the local tax website and fill in the comprehensive declaration form.
Small-scale taxpayers can choose to declare and pay taxes quarterly. Small-scale taxpayers whose monthly income is less than or equal to 30,000 or whose quarterly income is less than or equal to 90,000 can enjoy the preferential policy of exemption from value-added tax. Small-scale taxpayers can only calculate and pay VAT according to the sales volume and applicable collection rate. Ordinary taxpayers do not have the privilege of exempting sales from VAT, but they can calculate the input tax deduction, calculate the taxable income after deducting the input tax according to the applicable tax rate of sales *, and calculate the input tax deduction.
Tax-related declaration involves a strong professionalism, and it is necessary to be familiar with not only financial knowledge but also tax knowledge. After the third payment, the cross-checking is more rigorous. It is recommended to hire professional financial personnel or tax agency to declare.