1. The tax declaration period is determined according to the characteristics of each tax. The tax payment period of each tax type is different because of the different tax objects and tax payment links. The same tax can also be divided into timely tax declaration and timely tax declaration because of different taxpayers' operating conditions, different financial accounting and different tax payable.
2. The time limit for filing tax returns on schedule is a certain period for taxpayers to pay taxes. If it is impossible to file tax returns on schedule, it shall file tax returns by stages. In case of national statutory holidays, taxpayers and withholding agents may postpone them. Public holidays refer to New Year's Day, Spring Festival, May Day International Labor Day, National Day and weekends.
The reporting periods of value-added tax, consumption tax and business tax are as follows:
The tax periods of 1, value-added tax and consumption tax are 1, 3, 5, 10, 15 or 1 month respectively, and the tax periods of business tax are 5, 10 and1month respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time. The reporting period of financial business tax is 1 quarter;
2. Taxpayers and withholding agents whose tax payment period is 1 month shall file tax returns within 10 days from the date of expiration; If the first tax payment is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared within 1 0 days from the next month; 1 quarterly tax payment, and declare tax payment within 10 days from the expiration date;
3. The time limit for the first tax declaration of newly-established enterprises is the next month after the completion of tax registration.
To sum up, the last day of the tax declaration period is a legal holiday, and the day after the holiday is the last day of the period.
Legal basis:
Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China
Personal income range stipulated in the individual income tax law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment;
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
(3) The term "income from remuneration for writing" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals;
(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.