1. First, it is necessary to determine whether the company has national tax, whether it is only enterprise income tax or value-added tax, and whether it is declared monthly or quarterly. General value-added tax is declared monthly, and income tax is declared quarterly. If it is not the online newspaper, bring the financial statements and declaration forms (with official seal) to the affiliated IRS for declaration before 15 every month;
2. According to the national tax, fill in the local tax declaration form and personal income tax withholding form and report to the local tax bureau;
3. If there is no national tax, just declare the local tax.
Electronic Commerce Law of the People's Republic of China
Article 11
E-commerce operators shall fulfill their tax obligations and enjoy preferential tax treatment according to law.
An e-commerce operator who does not need to register as a market entity according to the provisions of the preceding article shall, after the first tax payment obligation occurs, go through the tax registration in accordance with the provisions of laws and administrative regulations on tax collection management and truthfully declare and pay taxes. Article 28
E-commerce platform operators should submit the identity information of the operators in the platform to the market supervision and management department in accordance with the regulations, prompt the operators who are not registered as market entities to register according to law, and cooperate with the market supervision and management department to provide convenience for the operators who should be registered as market entities according to the characteristics of e-commerce.
Operators of e-commerce platforms shall submit their identity information and tax-related information to the tax authorities in accordance with the laws and administrative regulations on tax collection and management, and remind e-commerce operators who do not need to register as market entities in accordance with the provisions of Article 10 of this Law to register as tax entities in accordance with the provisions of the second paragraph of Article 11 of this Law.