Port communicationSmall-scale taxpayers’ monthly reports have been changed to quarterly reports，What else has been changed? Adjusted in accordance with the policies of the State Administration of Taxation，Small-scale taxpayers’ filing will be changed from monthly to quarterly，Specific tax filing details you need to know。1、What are the specific contents of the monthly change of tax deadlines for small-scale VAT taxpayers?
answer：According to Article 1 of the "Announcement of the State Administration of Taxation on Reasonably Simplifying the Number of Taxpayer Declarations and Payments" (State Administration of Taxation Announcement No. 6, 2025)，VAT Small-scale taxpayers pay VAT、consumption tax、Cultural undertaking construction fee，and with VAT、Urban maintenance and construction tax surcharged with consumption tax、Education fee surcharge and other taxes，In principle, quarterly reporting is implemented。
2、Will the tax control equipment for small-scale taxpayers using the upgraded version of the VAT invoice system that changes from month to quarter also clear their cards once a quarter? answer：Small-scale VAT taxpayers using the upgraded version of the VAT invoice system from month to quarter，You still need to clear the card every month。3、Small-scale VAT taxpayers must file VAT quarterly，Can I receive invoices for months in which returns have not been submitted?
answer：During the tax filing period, taxpayers need to log in to the upgraded version of the VAT invoice system and complete the tax filing and card clearing operations before they can apply for invoices.，You can apply for invoices during non-tax reporting periods without having to perform tax clearance operations.。4、Can small-scale VAT taxpayers still enjoy the VAT tax benefits of small and micro enterprises after switching to quarterly filing?
answer：Ends December 31, 2025，Small-scale VAT taxpayers who implement monthly to quarterly reporting，Its quarterly sales do not exceed 90,000，Small and micro businesses can still enjoy the tax benefits of being exempted from VAT。5、Small-scale VAT taxpayers must file quarterly returns，How is the filing period determined?
answer：According to the provisions of the "Interim Regulations of the People's Republic of China on Value-Added Tax"，For small-scale VAT taxpayers who change from month to month, January of each year、4moon、7moon、10Make the VAT return for the previous quarter during the monthly filing period。6、Monthly to quarterly filing of small-scale VAT taxpayers，For taxpayers who apply for general taxpayer status in the middle of the quarter，The actual operating months are less than three months，How to implement tax exemption policy?
If the actual operation lasts for 2 months, is it based on 90,000 yuan or 60,000 yuan? answer：Small-scale taxpayers should be calculated based on the actual operating period。Small-scale VAT taxpayers whose sales in two months do not exceed 60,000 yuan (including 60,000 yuan)，Can be exempted from value-added tax according to regulations。
7、Small-scale taxpayers who file VAT quarterly，Cumulative sales exceeded the small taxpayer standard in the middle of the quarter，If I need to apply for registration as a general taxpayer, do I need to apply for registration as a general taxpayer in more than the standard month or in the month at the end of the declaration period?
answer：According to the "Announcement of the State Administration of Taxation on Adjustments to Matters Related to the Administration of General Value-Added Tax Payers" (State Administration of Taxation Announcement No. 18 of 2025)，The taxpayer's annual taxable sales exceed the prescribed standards，Go to the competent tax authority to register as a general taxpayer within 20 working days after the end of the declaration period。8、Small-scale taxpayers filing quarterly VAT returns，Register as a general taxpayer，How to choose its effective date?
answer：Taxpayers can follow the provisions of the "Announcement of the State Administration of Taxation on Adjustments to Matters Related to the Administration of General VAT Taxpayers"，In the "Value-Added Tax General Taxpayer Qualification Registration Form", the "Effective Date of General Taxpayer Qualification" item，Taxpayers are required to check “1st of the current month” or “1st of the following month” when filling out the form.。9、After a small-scale VAT taxpayer switches to quarterly filing, can he apply to change back to monthly filing?
answer：According to the provisions of the "Announcement of the State Administration of Taxation on Reasonably Simplifying the Number of Taxpayer Declarations and Payments" (State Administration of Taxation Announcement No. 6 of 2025)，taxpayer
Require
Quarterly reporting is not implemented，The tax authority shall determine the tax payment period based on the amount of tax payable.。Shenzhen Wanshihui Financial Management Co., Ltd. professionally handles Shenzhen company registration,Qianhai company registration,Business secretary address，Register a Hong Kong company，Trademark registration，One-stop services such as agency accounting
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