1. Any enterprise whose sales income is more than 5 million yuan must be recognized as a general taxpayer. The general taxpayer adopts the general tax calculation method, and the current payable value-added tax = current output tax-current input tax, which is declared in the local electronic tax bureau on schedule every month. The monthly tax return data of the billing system generates the current sales output tax, and the monthly deduction is checked on the comprehensive service platform to generate input data.
2. Taxpayers of consumption tax refer to units and individuals (including individual industrial and commercial households and other individuals) that produce, process and import taxable consumer goods within the territory of China, and other units and individuals that sell taxable consumer goods as determined by the State Council. Consumption tax is mainly levied on cigarettes, alcohol, high-grade cosmetics, precious jewels and jade, firecrackers, fireworks, refined oil, motorcycles, automobiles, golf balls and equipment, high-grade watches, batteries, paints and solid wood floors.
3. If there is value-added tax payable in the current month, you need to declare urban maintenance and construction tax and education surcharge. The additional tax shall be based on the actual value-added tax paid.
4. Stamp duty on sales contracts is levied upon approval, and it is declared according to the sales amount every month.
5. Individual income tax payers include China citizens (including compatriots from Hongkong, Macao and Taiwan Province Province), individual industrial and commercial households, investors of sole proprietorship enterprises and natural person partners of partnership enterprises. Withheld and remitted by the employer every month. Some employers declare and pay taxes in the natural person electronic tax bureau (withholding end).
legal ground
Article 25 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.
Article 26 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they may file the above-mentioned declarations and reports by mail or data messages in accordance with regulations.