1. Starting and ending time: Since there is a three-day holiday from January 1st to 3rd, the tax filing work in January will start on January 4th and will be postponed to January 19th.

2. Specific arrangements: (1) January 5-11: Collection of special funds for the development of the national film industry.

(2) January 1-15: Declare and pay adult college entrance examination enrollment funds, world cultural heritage ticket income, lottery public welfare funds, and lottery business fees.

(3) January 1st-19th: Declaration and payment of value-added tax, consumption tax, urban maintenance and construction tax, education surcharge, local education surcharge, cultural undertaking construction fee, personal income tax, corporate income tax, periodic summary payment of taxpayers and electronic dues

Tax voucher taxpayers declare and pay stamp tax, approved stamp tax, resource tax, water resource tax, environmental protection tax, waste electrical and electronic product processing fund, renewable energy development fund, large and medium-sized reservoir immigration later support fund, national major water conservancy project construction fund

, collect union funds on behalf of others.

Land value-added tax shall be declared and paid quarterly within three days after declaration.

(Note: There will be a 3-day holiday from January 1st to 3rd, and the deadline for filing tax returns in January is postponed to January 19th.) (4) January 10th-25th: Corporate social insurance premiums.

(Note: January 10th is the day to initiate batch deductions.) (5) January 10th-25th: Social insurance premiums of government agencies and institutions.

(6) January 7-25: Social insurance premiums for flexible employment personnel (natural persons).

(Remarks: Bank deductions will be approved on January 7th and 18th, and payment inquiries will be made on working days from 11th to 17th and 19th to 25th (those who enjoy subsidies should complete payment within the working day before the 15th of this month).) (7) January

5th to 20th: Basic medical insurance premiums for urban and rural residents (natural persons).

(8) January 1 to February 28: Annual settlement and settlement of oil price control risk reserves for 2021.

(9) January 1 to March 31: Annual settlement and settlement of the 2021 Renewable Energy Development Fund, Large and Medium-sized Reservoir Immigration Later Support Fund, National Major Water Conservancy Project Construction Fund, and 2021 annual settlement of personal income tax on operating income

pay.

(10) January 1 to May 31: 2021 corporate income tax final settlement, declaration and payment of tax-free commodity franchise fees.

(11) January 1 to December 31: Declare and pay vehicle and vessel tax for 2022.

"Individual Income Tax Law of the People's Republic of China" Article 1 An individual who has a domicile in China, or who has no domicile and has lived in China for a total of one hundred and eighty-three days in a tax year, is a resident individual.

Resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within and outside China.

Individuals who do not have a domicile and do not live in China, or who do not have a domicile and live in China for less than 183 days in total in a tax year, are non-resident individuals.

Non-resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within China.

The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.

Article 2 The following personal incomes shall be subject to personal income tax: (1) Income from wages and salaries; (2) Income from labor remuneration; (3) Income from author remuneration; (4) Income from royalties; (5) Income from business operations;

(6) Income from interest, dividends, and bonuses; (7) Income from property leasing; (8) Income from property transfer; (9) Incidental income.

When a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; when a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, the personal income tax shall be calculated on a monthly or itemized basis.

Calculate personal income tax.

Taxpayers who obtain income from Items 5 to 9 of the preceding paragraph shall calculate personal income tax respectively in accordance with the provisions of this Law.