Tax returns at the beginning of the month are generally divided into national tax, local tax, value-added tax and income tax. Personal income tax, business tax, business tax and additional specific taxes still depend on how your unit paid in the past. The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter 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 period of time, the tax can be paid on time. If a taxpayer takes a month or a quarter as a tax payment period, it shall declare and pay taxes within 15 days from the date of expiration.
The method of tax declaration refers to the way in which the tax payable should be determined according to the taxpayer's declaration in principle, and it will be re-determined by the tax authorities only if the taxpayer fails to declare automatically or improperly. Because this method is mainly decided by taxpayers themselves, it is also called self-taxation. As an act of private law and public law, tax declaration is an act implemented by private individuals for the purpose of producing the effect of public law, which has the effect of determining the tax payable. Tax declaration is an important act, which requires the use of a uniformly printed tax return or declaration form. Unlike ordinary applications and declarations, there is no formal requirement.
legal ground
People's Republic of China (PRC) tax collection management law
Article 15 Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and different places shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.
The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.
The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.