The tax return time for families with dual household registration is from June 1 day to June 15 day every month, that is to say, there are at most 15 days for tax return. Two tax filing cycles, that is, two months.

During the audit period, if the actual business volume of dual-account households exceeds 20% of the limit approved by the competent tax authorities, and fails to timely and truthfully declare the adjustment limit to the competent tax authorities, it shall be treated as tax evasion.