1. Ordinary taxpayers have to declare a tax every month, unlike small-scale taxpayers who can declare it once a quarter; Every month 1- 15 is the time for tax declaration, and the tax of last month is declared; It is best to open a tax treasury bank to declare and pay taxes, so that you don't have to pay cash withholding taxes online. General taxpayers mainly declare on a monthly basis: value-added tax and enterprise income tax are paid in advance; 2. Value-added tax declaration and tax copying: The general taxpayer must copy the tax before filing the tax every month. Copying taxes is very simple. Insert the IC card into the computer, enter the anti-counterfeiting billing system, find the tax bill, and click. 3. Tax calculation: VAT payable = output tax-input tax. Output tax is the total tax amount of VAT bills we issue, and input tax is the total tax amount of VAT bills we receive! Input tax bills must be certified in the current month, and uncertified bills cannot be deducted. 4. Fill in the declaration form: the general value-added tax declaration form is declared online and submitted to the tax hall and printed in triplicate. Between online declaration of value-added tax, search the online declaration system of Sichuan (province name) in Baidu, and enter the taxpayer's tax number and password to log in and enter the declaration. It's simple. 5. Prepayment of enterprise income tax Prepayment of enterprise income tax should be paid in advance every month, which is divided into two ways: audit collection and approved collection. The specific payment method shall be determined by the tax authorities. Prepayment of enterprise income tax is also done by submitting paper materials to the lobby after online declaration. 6. If you really don't know the relevant process, you can consult the company's tax administrator or the tax hall staff.

legal ground

People's Republic of China (PRC) enterprise income tax law

Article 54 Enterprise income tax shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.