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Many small-scale taxpayer owners can't distinguish between what to file monthly and quarterly tax returns, and often forget to file personal income tax returns, resulting in penalties and late payment fees. Core principle: Small-scale taxpayers usually declare VAT, surtax and corporate income tax on a quarterly basis, but personal income tax must be declared on a monthly basis! This article breaks down the whole process from tax registration to monthly and quarterly filing, and teaches you by hand to avoid late pits.

Step 1: Completion of tax registration (opening registration)

Prerequisites: You have completed business registration and received a business license.

Time: Must be done within 30 days of getting a business license.

Place: Tax service hall of the competent tax authority in the district/county where the company is registered.

Required documents (subject to the requirements of the tax office):

Original and copy of business license

Copy of articles of incorporation

Original and photocopy of legal representative's identity card

Copies of the identity cards of the person in charge of finance and the tax preparer

Bank account opening license or account information (if any)

Official seal, invoice stamp

Proof of business premises (e.g., lease contract, copy of real estate license)

Supplementary Information Sheet for First-time Taxpayers, etc. (can be downloaded from the website of the Tax Bureau or obtained on-site)

Process:

Bring the information to the tax office of your tax bureau

Fill out the relevant forms

The tax officer reviews the information and confirms the type of tax, the collection method (small-scale usually checking the accounts), the type of invoice, etc.

Obtaining a Notice of Tax Matters, confirming the competent tax authority and tax administrator

⚠️ IMPORTANT: At this time, the tax office will approve the specific taxes you need to file and the deadline for filing (monthly/quarterly).

Step 2: Understand the main taxes to be declared (common for small taxpayers)

1. Value added tax

Nature: the most important turnover tax

Small-scale preference: quarterly sales not exceeding 300,000 yuan (2023-2027 policy) are exempt from VAT (except for the portion of special VAT invoices issued)

Tax rate/levy: 3% for general (currently reduced to 1%), 5% for sales of real estate, etc.

Filing cycle: quarterly

2. Urban maintenance and construction tax, education surcharge, local education surcharge

Nature: additional tax based on the actual amount of VAT paid

Rate: 7% for urban construction tax, 3% for education surcharge, 2% for local education surcharge

Benefit: When quarterly sales ≤300,000 are exempted from VAT, additional taxes and fees are also exempted

Filing cycle: quarterly with VAT

3. Corporate income tax

Nature: levied on the company's operating profit (taxable income)

Preferential: Effective tax burden of small and micro enterprises (annual taxable income ≤3 million, number of persons ≤300, total assets ≤50 million) 5%

Filing cycle: quarterly advance payments, annual remittances

4. Personal income tax

Nature: levied on wages and salaries paid to employees, the company is the obligor of withholding and payment

⚠️ Must be declared on a monthly basis! You need to report the previous month's data by the 15th of the following month, regardless of whether you are on payroll or not!

5. Other taxes that may be involved

Stamp Duty: Small Taxpayers May Have Half Concessions

Property tax, land use tax: If the company owns its own property or land

Trade union funds, disability protection fund: usually declared on an annual basis

Warm tips: Monthly personal income tax return is the most easily missed by small taxpayers, even if there is no payroll, you still need to do “zero declaration”, otherwise you will incur late penalties. Want to get the detailed tax return calendar and zero declaration operation guide? Scan the code to add WeChatjxhcybor call18148556832We'll send you the full packet!

third step: Guidelines for filing monthly and quarterly tax returns

What you must do each month (centered on personal income tax)

timing: 1-15 of the following month (postponed in case of holidays)

Core tasks: Individual income tax (wage and salary income) returns

Operational Steps:

Collect and organize all employees' salary, social security, provident fund and special deduction information in the previous month.

Log in to the “e-Taxation Bureau for Natural Persons (withholding side)” software.

Fill out the Individual Income Tax Withholding Returns

Calculate and reconcile the amount of personal income tax to be withheld and paid on behalf of individuals

Completion of filing and payment of tax (if any) by the 15th day

Other possibilities: If there are stamp duties that need to be filed on a per-period basis during the month (e.g., signing a large contract), it is important to file on time as well. Also obtain compliant invoices on time in preparation for quarterly filing.

Quarterly must-do's (centered on VAT, surtax, CIT prepayment)

Duration: 1st - 15th of the month following the end of the quarter (postponed in case of holidays)

First quarter (January-March): April 1-15

Second quarter (April-June): July 1-15

Third quarter (July-September): October 1-15

Fourth quarter (October-December): January 1-15 of the following year

Core Task 1: VAT and surtax declaration

Login to e-Tax

Go to “I Want to Do Taxes” → “Declaration and Payment of Taxes and Fees” → “Declaration of Value-added Tax and Additional Taxes and Fees (for small-scale taxpayers)”.”

Fill out the return, accurately reporting all sales revenue for the quarter (distinguishing between invoiced, special invoices, and unbilled revenue)

The system automatically determines whether the 300,000 tax exemption limit is exceeded and calculates the tax payable.

The system automatically calculates additional taxes

Submit returns and complete payment of tax due, if any, by the 15th day of the month

Core task 2: Enterprise income tax prepayment filing

Login to e-Tax

Go to “I Want to Do Taxes” → “Tax Declaration and Payment” → “Enterprise Income Tax Declaration” → “Monthly (Quarterly) Prepayment Tax Declaration (Type A) for Resident Enterprises (Accounts-checking Levy)”. (Quarterly) Advance Payment Tax Returns (Class A)" (applicable to enterprises with accounts under investigation)

Fill out the return based on the company's income statement for the quarter

The system calculates the prepaid tax based on the profit and the applicable tax rate

File a return and complete payment of advance tax by the 15th day of the month

Others: If you are involved in filing quarterly returns for property tax and land use tax, you are also required to file and pay by this deadline.

Warm tips: Zero declaration is not equal to no declaration! If the company does not pay wages in a certain month, the individual tax also has to do zero declaration; if there is no income in a certain quarter or the income does not exceed 300,000 yuan and no special invoice has been issued, the value-added tax, surtax and enterprise income tax also have to do zero declaration, and cannot be unreported. Want to get screenshots of zero declaration operation and notes? Scan the code to add WeChat jxhcyb, we send you a detailed tutorial!

Summarize key time points (small taxpayers)

By the 15th of each month: Individual income tax (payroll) returns for the previous month must be completed and paid.

By the 15th of the next month of each quarter (1-15 in April, July, October, and January of the following year):Quarterly prepayment of VAT, surtax, and EIT must be completed and paid for the previous quarter

Important Notes

Note on Invoicing: Small taxpayers may issue their own ordinary invoices. The portion of VAT invoices issued on behalf of the taxpayer is subject to VAT and surtax on the invoiced amount, regardless of whether the quarterly sales exceed 300,000 dollars.

bookkeeping: The basis of tax reporting is standardized financial bookkeeping, making sure to create a ledger and keep all business documents (invoices, contracts, bank flows, etc.).

Electronic Tax BureauProvincial e-tax bureaus are the main filing channels, so be sure to familiarize yourself with the operation, and it is recommended to bind the company's public account for tax payment.

Policy changes: Tax policies may be adjusted, be sure to pay attention to the latest notices from the State Administration of Taxation, the official website of the local tax bureau or the official WeChat public number.

Seek professional help: If you are not familiar with taxes, it is highly recommended to hire a professional bookkeeper or accountant, which is the most common and cost-effective option for small businesses.

Contact the competent tax authorities: The company has a corresponding tax administrator, who can be found through the e-Tax Bureau or by calling the 12366 Tax Service Hotline.

hint: Late tax filings can incur penalties and late fees that affect business credit. Want to get a complete tax filing calendar and bookkeeping service program? Scan the code to add WeChat below or call our customer service number, we provide one-stop tax compliance service!

We provide domestic (Shenzhen, Guangzhou, Shanghai, Beijing, Hangzhou, etc.) company registration, overseas (Hong Kong, the United States, Japan, the United Kingdom, Singapore, Thailand, Vietnam, etc.) company registration, Hong Kong identity application and renewal services, as well as covering the cross-border tax planning, shareholding structure design, compliance and risk control programs, and other full chain of corporate services.

Feel free to contact me anytime you need me at:18148556832, microsoft:jxhcyb(can be added by searching directly) or scan the QR code below to add

put at the end

Small-scale taxpayer tax declaration is not complicated, the key is to remember two points in time: before the 15th of each month to report personal tax, before the 15th of the next month of each quarter to report the value-added tax, additional tax and corporate income tax. Zero declaration is also a declaration, which should never be missed. You can easily cope with the levy period by doing your bookkeeping in advance, saving your invoices, familiarizing yourself with the operation of the e-Tax Bureau, or appointing a professional bookkeeping agency.

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