There are two ways for small-scale taxpayers to pay taxes: (1) bank payment: taxpayers pay taxes through their bank according to the payment book filled out by the tax authorities; (2) Banks, tax bureaus and enterprises sign an online payment agreement for silver tax, and directly handle online deduction and tax payment to the state treasury. Small-scale taxpayers' taxes are levied by auditing, that is, the amount invoiced is the tax basis, but the input tax cannot be deducted. Corporate income tax is levied at 25% of gross profit every quarter. Article 28 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers engaged in the wholesale or retail of goods as their main business, are small-scale taxpayers with annual sales of value-added tax of less than 500,000 yuan, and taxpayers with annual taxable sales of less than 800,000 yuan other than those specified in the preceding paragraph.
Legal objectivity:
Measures for the Administration of the Registration of General VAT Taxpayers Article 2 Where the annual taxable sales of VAT taxpayers (hereinafter referred to as "taxpayers") exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (hereinafter referred to as "prescribed standards"), in addition to the provisions of Article 4 of these Measures, they shall also register general taxpayers with the competent tax authorities. The term "annual taxable sales" as mentioned in these Measures refers to the value-added tax sales accumulated by taxpayers during the continuous operation period of no more than 12 months or four quarters, including tax declaration sales, check-up sales and tax assessment adjustment sales. If there are deductions for taxpayers' sales of labor services, intangible assets or real estate (hereinafter referred to as "taxable activities"), the annual taxable sales of taxable activities shall be calculated according to the sales before deduction. The sales of intangible assets and real estate accidentally transferred by taxpayers are not included in the taxable sales in the taxable year.