2. If the collection is approved, no additional tax declaration is required;
3. If auditing is imposed, you need to file your own tax returns. Log in to the local tax website to declare. You can call 12366 or the local tax authorities. The stupidest way is to go directly to the tax bureau, and someone will guide you.
4. Citation: Announcement No.57 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2014: Announcement on Issues Concerning Exemption of Small and Micro Enterprises from VAT and Business Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) stipulates that small-scale VAT taxpayers whose monthly sales amount does not exceed 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from VAT or business tax. Among them, small-scale VAT taxpayers with a tax payment period of 1 quarter, whose quarterly sales do not exceed 90,000 yuan, are exempt from VAT.
Legal basis: Article 1 of the Individual Income Tax Law of People's Republic of China (PRC) is a resident individual who has or has no domicile in China and has lived in China for a total of 183 days in a tax year. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.