Stamp duty: According to the document Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Changing the Administrative Measures for Timely Collection and Payment of Stamp Duty (Caishui [24] No.17), taxpayers can decide whether to use the method of timely collection and payment of stamp duty according to the actual situation if the same kind of taxable documents need frequent decals. The term of summary payment is one month. Taxpayers who adopt the method of summary payment on schedule shall inform the competent tax authorities in advance. Once the payment method is selected, it shall not be changed within one year.

Trade union funds: according to local regulations, they are paid monthly and quarterly. This is proportional and does not exist. Let's discuss it.

water conservancy construction fund: the declaration and payment period of water conservancy construction fund calculated according to the production and operation income of the current year shall be implemented according to the declaration and payment period of value-added tax and business tax; According to the interest income, premium income and business income, the water conservancy construction fund shall be levied quarterly, paid within 1 days at the end of the quarter, and finally settled at the end of the year; The water conservancy construction fund paid by individual industrial and commercial households in urban and rural areas shall be paid once a year, and shall be declared and paid to the national tax and local tax departments respectively in June of that year.