The tax payment periods for VAT are 1 day, 3 days, 5 days, 10 days, 15 days, 1 month or 1 quarter. The specific tax payment period of a taxpayer shall be determined by the competent tax authority based on the amount of tax payable by the taxpayer. If the taxpayer can pay tax according to a fixed period, the tax may be paid on a one-time basis. If a taxpayer considers one month or one quarter as one tax period, and if the taxpayer declares tax within 15 days from the expiration of the period, one day, three days, five days, ten days or fifteen days will be one tax period. Prepay the tax within 5 days from the date of expiration, declare tax within 15 days from the 1st of the next month and settle the tax payable for the previous month. Value-added tax tax scope: 1. General scope. The scope of taxation of value-added tax includes the sale of (including imported) goods, the provision of processing and repair services. 2. Special items_. Cargo futures (including commodity futures and precious metal futures) - Cargo futures pay VAT and pay tax at the physical delivery link; silver sales business; pawn industry sales of pawned items; consignment industry sales entrustment of consignment items; The production, allocation and sale of philatelic commodities by other units and individuals other than the postal department. 3. Special_for. Deemed sales: The following _categories_ are deemed to be sales of goods in the VAT law and are subject to VAT. Entrust the goods to him for sales, sell the goods on his behalf, move the goods from the place to another place (except the same county or city), transfer the goods produced or entrusted to the taxable items, and transfer the goods to the taxable items. The goods produced, entrusted and purchased are used as investments in other units, the goods produced, entrusted and purchased are distributed to shareholders or investors, and the goods produced, entrusted and purchased are used for job benefits or Personal consumption. The goods produced, entrusted or purchased will be given to him in return.
Legal basis: "Provisional Regulations of the People's Republic of China on Value-Added Tax" Article 23 The tax payment deadlines for value-added tax are 1 day, 3 days, 5 days, 10 days, 15 days, respectively. 1 month or 1 quarter. The specific tax payment period of a taxpayer shall be determined by the competent tax authority based on the amount of tax payable by the taxpayer. If the taxpayer can pay tax according to a fixed period, the tax may be paid on a one-time basis. If a taxpayer considers one month or one quarter as one tax period, and if the taxpayer declares tax within 15 days from the expiration of the period, one day, three days, five days, ten days or fifteen days will be one tax period. Prepay the tax within 5 days from the date of expiration, declare tax within 15 days from the 1st of the next month and settle the tax payable for the previous month. The time limit for the withholding agent to pay taxes shall be governed by the provisions of the preceding two paragraphs.