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Q：
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Can small-scale taxpayers choose to pay taxes on a monthly or quarterly basis?
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A：
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Small scale taxpayers who pay taxes on a fixed period can choose to pay taxes on a monthly or quarterly basis based on their actual business situation.
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Q：
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Can small-scale taxpayers change their tax payment deadline on their own? What conditions need to be met to change?
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A：
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There is no need to meet any conditions, small-scale taxpayers can choose to change their tax payment period on their own discretion. To ensure a relatively stable tax payment period for taxpayers within the year, once a taxpayer chooses to change the tax payment period, it cannot be changed again within one accounting year.
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Q：
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What specific period of time does the aforementioned accounting year refer to and how is it calculated?
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A：
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The aforementioned accounting year refers to the period from January to December from accounting perspective, rather than a one-year extension from the date of change. For example, if a taxpayer chooses to change their tax payment period at any time during the accounting year, once the change is made, it cannot be changed again before December 31 of that year.
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Q：
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How to change the tax payment deadline? What information is required?
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A：
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Small scale taxpayers can apply to the competent tax authority to change the tax payment deadline on their own without providing any information.
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Q：
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What impact does changing the tax payment deadline during the quarter have on enjoying the value-added tax exemption policy?
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A：
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The actual application time for taxpayers to change their tax payment period (including changing from monthly to quarterly or from quarterly to monthly) varies, and the effective time of the changed tax payment period is different:
If an application is made to change the tax payment period within the first month of the quarter, the tax can be declared and paid according to the changed tax payment period from the quarter in which the application is made.
If an application is made to change the tax payment period within the second or third month of the quarter, the tax payment shall still be declared and paid according to the tax payment period before the change in the quarter in which the application is made. From the next quarter onwards, the tax payment shall be declared and paid according to the tax payment period after the change.
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FAQ
