The Tax Returns Of Business Tax Are Divided Into Several Categories. What Are Their Applicable Scope?

At present, the business tax declaration of Beijing mainly adopts the form of the combination of the votes table (that is, the first union of the payment book is the tax declaration Union).

The tax returns for business tax are divided into the following three types: the tax return form of business tax (the first letter of payment).

The scope of application is: taxpayers who have business income and pay business tax shall fill in.

Declare tax payable to the local tax authorities 10 months before or every quarter.

Its scope of application is to fill in the tax declaration of "zero declaration" and "tax reduction and exemption declaration".

The scope of application is filled out by permanent representative offices of foreign enterprises.

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