2月份納稅申報日期出爐，2月納稅申報到23號結束。納稅人要在規定的時間內完成增值稅、消費稅、企業所得稅、文化事業建設費、城市維護建設稅、教育費附加、地方教育附加、資源稅、地方水利建設基金、個人所得稅、印花稅、土地增值稅、等稅種的申報。
2月份實行季報的小規模納稅人不需要進項增值稅的申報，小規模納稅人不進行增值稅的申報，也要完成增值稅發票開票軟體的清卡，2月小規模納稅人登錄增值稅發票開票軟體就會自動完成清卡的操作。
···································································································································································································································································································
一、2月份小規模納稅人登錄增值稅發票開票軟體，增值稅發票開票軟體會顯示，匯總報送成功，匯總消息如下。如下圖：
···································································································································································································································································································
二、點擊確認以後，增值稅發票開票軟體會提示，設備已經完成清卡操作，如下圖：
三、點擊確認以後，進入增值稅發票開票軟體，點擊匯總處理後，點擊狀態查詢，如下圖：
···································································································································································································································································································
四、然後再點擊增值稅專用發票及增值稅普通發票那裡，會顯示鎖死日期：2021年3月16號，匯總報送資料顯示：無。這就說明小規模納稅人已經完成清卡的操作了。如下圖：
根據《個人所得稅扣繳申報管理辦法（試行）》的規定：支付工資、薪金所得的扣繳義務人應當於年度終了後兩個月內，向納稅人提供其個人所得和已扣繳稅款等信息。納稅人年度中間需要提供上述信息的，扣繳義務人應當提供。納稅人取得除工資、薪金所得以外的其他所得，扣繳義務人應當在扣繳稅款後，及時向納稅人提供其個人所得和已扣繳稅款等信息。
居民個人取得全年一次性獎金，符合《關於調整個人取得全年一次性獎金等計算徵收個人所得稅方法問題的通知》（國稅發〔2005〕9號）規定的，在2021年12月31日前，不併入當年綜合所得，以全年一次性獎金收入除以12個月得到的數額，按照本通知所附按月換算後的綜合所得稅率表（以下簡稱月度稅率表），確定適用稅率和速算扣除數，單獨計算納稅。計算公式為：應納稅額＝全年一次性獎金收入×適用稅率－速算扣除數
居民個人取得全年一次性獎金，也可以選擇併入當年綜合所得計算納稅。自2022年1月1日起，居民個人取得全年一次性獎金，應併入當年綜合所得計算繳納個人所得稅。