1. Tax reporting period: the tax reporting period for small-scale taxpayers is from 1 to 15 per month, and within this period, the local tax authorities shall report information such as sales volume and sales tax amount of last month;
2. Tax payment period: The tax payment period of small-scale taxpayers is 1 until the end of each month, and it is required to pay the business tax and other taxes of last month to the local tax authorities within this period.
Small-scale taxpayers who fail to declare and pay within the reporting period may face penalties such as fines. Therefore, it is suggested that small-scale taxpayers complete the monthly declaration and payment on time, so as not to affect the normal operation and tax payment records. In addition, tax policies and operating rules may be different in different regions, so it is recommended to consult local tax authorities for details.
Taxpayers' tax returns are stipulated as follows:
1. Tax declaration: Taxpayers need to declare taxes and tax information to the tax authorities within the specified time. The contents of the declaration include the taxpayer's tax payment type, tax payment period and tax payment amount.
2. Tax payment: Taxpayers need to pay taxes in the national financial department within the specified time. Payment methods include cash, transfer and online payment;
3. Tax registration: before starting business or work, taxpayers need to register with the local tax authorities to obtain information such as taxpayer identification number and taxpayer qualification;
4. Tax supervision: tax authorities supervise and manage taxpayers' tax payment behavior, including tax inspection, tax investigation and tax inspection;
5. Tax collection: The tax authorities shall collect and manage taxpayers' taxes according to the provisions of the tax law.
To sum up, the tax provisions of different taxes may be different, and taxpayers are advised to consult the tax authorities or consult relevant tax laws and regulations for specific circumstances. At the same time, taxpayers should abide by the provisions of the tax law, declare and pay taxes on time, and avoid illegal acts, so as not to face punishment and legal risks.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" article 1.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
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This law is applicable to the collection and management of various taxes collected by tax authorities according to law.