Article 9 of the Individual Income Tax Law stipulates that the tax withheld by withholding agents each month and the tax payable by self-declared taxpayers each month shall be paid into the state treasury within the 15th of the following month and tax returns shall be filed with the tax authorities.

Taxes refer to all taxes and surcharges incurred by an enterprise except for the enterprise income tax and the value-added tax that is allowed to be deducted. Taxes usually include consumption tax, business tax, urban maintenance and construction tax, resource tax, education surcharge, etc. paid by taxpayers in accordance with the regulations, as well as land use tax, vehicle and vessel tax, property tax, stamp duty, etc. incurred.