The filing period of income tax is determined by the tax according to the enterprise's tax payment situation, the enterprise that pays more taxes also has monthly filing, but most of them are quarterly filing. At the end of the year, you have to make the income tax return according to the requirements of the tax, and make tax adjustments for related matters, and the tax will also make relevant checks on the return.

Enterprise income tax can be declared on a monthly or quarterly basis, but generally on a quarterly basis.

Monthly and quarterly are unaffected in terms of the amount of tax because income tax applies a proportional tax rate, which is determined by the taxable income for the whole year, and regardless of whether it is monthly or quarterly, prepayment is made in advance, and remittance is made at the end of the year, with the excess being refunded and the deficit being made up. For enterprises, quarterly prepayment is more cost-effective than monthly prepayment, which is mainly manifested in the turnover of funds, occupancy, do not have to consider the funds needed to pay income tax month after month.

Enterprises with losses still have to file income tax returns on a regular basis, with the amount of the loss stated in the return.

Enterprise income tax returns are filed on a monthly or quarterly basis for prepayment, with prepayment declared within 15 days of the end of the month or quarter, and remittance made within 45 days of the end of the year

Enterprise Income Tax Quarterly Prepayment Filing Time

Within 15 days of the end of each quarter (or month), an enterprise should go to the competent tax authority of the enterprise income tax for the enterprise tax filing procedures. If the last day of the tax deadline is a legal vacation then the next day of the vacation will be the last day of the deadline; if there are more than 3 consecutive legal vacations within the deadline then the number of days of the vacation will be deferred).

I hope the above will help you, if you have other questions please consult a professional lawyer.

Legal basis: "Chinese People's *** and State Tax Collection and Management Law"

Article 63 of the taxpayer forged, altered, concealed, unauthorized destruction of books of account, bookkeeping vouchers, or in the books of account, more expenditure or not listed, less income, or by the tax authorities notice of the declaration and refused to declare or false tax declarations, do not pay or underpayment of tax payable, tax is tax evasion. Tax evasion of taxpayers, by the tax authorities to recover their non-payment or underpayment of taxes, late fees, and impose non-payment or underpayment of taxes of more than fifty percent of five times the fine; constitutes a crime, shall be investigated for criminal responsibility.