Self-employed households file their returns on a quarterly basis.

According to the provisions of the Law of the People's Republic of China on the Administration of Taxation Collection:

(1) Enterprises, branches of enterprises set up outside the country and establishments engaged in production and operation, individual industrial and commercial households, and institutions engaged in production and operation (hereinafter collectively referred to as taxpayers engaged in production and operation) shall, within 30 days from the date of obtaining the business license, submit a declaration of registration of taxation to the tax authorities with the relevant documents. Declare to apply for tax registration. The tax authorities shall, within 30 days from the date of receipt of the declaration, examine and issue tax registration documents.

(2) Taxpayers engaged in production and business, changes in the content of the tax registration, within 30 days from the date of registration of changes by the administrative authorities for industry and commerce or before applying to the administrative authorities for industry and commerce for deregistration, with the relevant documents, to the tax authorities to declare for changes in or cancellation of tax registration.

(3) Taxpayers engaged in production or business shall, in accordance with the relevant state regulations, open basic deposit accounts and other deposit accounts in banks or other financial institutions with their tax registration documents, and report all their account numbers to the tax authorities.

(4) Taxpayers shall use tax registration documents in accordance with the provisions of the competent tax authorities under the State Council. Tax registration documents may not be transferred, altered, destroyed, bought or sold, or forged.

Legal Liability for Violation of Tax Declaration Provisions According to the Law of the People's Republic of China on Administration of Tax Collection:

(1) If a taxpayer fails to apply for a tax declaration in accordance with the stipulated time limit, or if a withholding agent or a collector fails to submit a report form of withholding or collection of taxes to the state tax authorities in accordance with the stipulated time limit, the state tax authorities shall order them to make corrections within a certain period of time, and may impose a fine of not more than two thousand yuan;

If they fail to make corrections after the expiration of the period of time, they may impose a fine of not less than two thousand yuan but not more than ten thousand yuan;

(2) If a general taxpayer fails to make declarations and account for the input tax, output tax and tax payable as stipulated in the regulations, it shall cancel the qualification of input tax credit and the right of use of special invoices for a certain period of time, and its payable value-added tax shall be paid by the general taxpayer, except for being penalized according to the provisions of the preceding paragraph.

Reporting Objects:

The following taxpayers or withholding agents or representative collectors shall make tax returns or reports on withholding and collection of taxes or reports on entrusted collection of taxes to the competent state tax authorities on a regular basis.

(1) Taxpayers who have applied for tax registration with the state tax authorities in accordance with the law.

1. Taxpayers whose incomes should be taxed;

2. Taxpayers who enjoy tax reduction or exemption for all or some of their products, projects or taxes;

3. Taxpayers whose turnover for the current period has not reached the starting point or who have no business incomes;

4. Taxpayers who have implemented the practice of paying tax in fixed amounts on a regular basis;

5. Taxpayers who should pay enterprise income tax to the state tax authorities as well as those who should pay tax to the state tax authorities in other areas. tax authorities to pay enterprise income tax as well as other taxes.

(2) Taxpayers who are not required by regulations to apply for tax registration with the state tax authorities, as well as taxpayers who should apply for tax registration but have not done so.

(iii) withholding agents and entrusted agents determined by the state tax authorities.

Baidu Encyclopedia - Tax Declaration

Baidu Encyclopedia - Individual Households (Individual Workers)

Baidu Encyclopedia - Chinese People's **** and State Taxation Levy Management Law