National tax: 1. Monthly telephone declaration II. Fill in the small-scale VAT return every month. In triplicate. Pay in the first quarter. Generally, income tax should be paid before June 65438+ 10, and in April, July and June 65438+ 10/5. 3. declare income tax every quarter. (Digital certificate for online declaration, prompted after entering the website) Local tax: 1. Urban construction tax, education surcharge and personal income tax are declared monthly. 2. There are also funds for the protection of the disabled, price adjustment and flood control. (usually once a year) 3. Union funds. (There is a special software to file tax returns, and general taxpayers declare the value-added tax paid by local taxes. )

Legal objectivity:

Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development. Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law. Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.