The tax payment period is one day, three days, five days, ten days, fifteen days or one month respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers. If you can't pay taxes within a fixed period of time, you can pay taxes every time. Taxpayers who pay taxes every month shall declare and pay taxes within ten days from the date of expiration. The taxes paid on the first day, the third day, the fifth day, the tenth day and the fifteenth day shall be paid in advance within five days from the expiration date, and the tax declaration shall be made within ten days from the first day of the following month to settle the tax payable last month.
Two, the tax levy period refers to
The tax declaration period refers to the tax collection period, which refers to the normal tax declaration operation of the enterprise at the beginning of each month (1- 15 days). General taxpayer enterprises need to copy tax returns at the beginning of each month, and declare the invoice information and value-added tax declaration of last month. The collection period is generally 1- 15 days per month, and holidays exceeding 3 days shall be postponed according to the number of holidays. If the last day of collection is Saturday or Sunday, it will be postponed by one day. Extended information: The main way for taxpayers to declare is online declaration. In order to better serve taxpayers, you can also file tax returns through mobile phones. Just have a mobile phone ca digital certificate. The main process of online declaration: for example, if you need to declare national tax, you only need to operate it in the online declaration system or online tax service hall through Unicom ca certificate.
3. The collection period referred to by the tax authorities generally refers to the start and end date of each month?
The collection period is generally 1- 15 days per month, and holidays exceeding 3 days shall be postponed according to the number of holidays. If the last day of collection is Saturday or Sunday, it will be postponed by one day.
Fourth, the tax collection period.
Legal Analysis: After the implementation of the new individual income tax law, the specific filing time of individual income tax shall be subject to the contents of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Notice. Taxpayers who pay in advance on a quarterly basis declare and pay enterprise income tax every June 5438+ 10, April, July and June 5438+ 10, and make final settlement every year. For taxpayers who pay the waste electrical and electronic products disposal fund quarterly or prepay the enterprise income tax monthly, the payment (prepayment) period is the same as the monthly declaration and payment period of value-added tax and consumption tax. The law is based on Article 109th of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management. If the last day of the time limit stipulated in the Tax Administration Law and these Detailed Rules is a legal holiday, the day after the holiday shall be the last day of the time limit; If there are more than three consecutive legal holidays within the time limit, it shall be postponed according to the number of holiday days.
When is the tax collection period in 2022?
Legal analysis: 1. Taxes declared by local tax include business tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax and vehicle and vessel use tax. (1) declare personal income tax before the 7th of each month. (2) declare business tax, urban construction tax, education surcharge and local education surcharge before 15 every month. (3) Stamp duty shall be declared at the end of each year. (4) Property tax and land use tax should be declared before April 15 and 10/8 every year. However, local tax requirements are different, and tax returns should be made within the time limit required by the competent tax bureau of the unit. (5) The vehicle and vessel use tax shall be declared and paid in April each year. The tax requirements vary from place to place, and the declaration shall be made within the time limit required by the competent tax bureau of the unit. (6) If there is no tax, zero declaration should be made on time. (7) Tax declaration methods, online declaration and door-to-door declaration. If you declare online, just log on to the website of the local taxation bureau, enter the tax declaration system, and enter the tax code and password to declare. If it is a door-to-door declaration, just fill out the tax return and hand it over to the competent tax bureau. 2. Taxes declared by national tax mainly include value-added tax and income tax. Legal Basis "Measures for the Final Settlement and Payment of Enterprise Income Tax in People's Republic of China (PRC)" Article 2 The final settlement and payment of enterprise income tax refers to the taxable income and income tax payable in this tax year calculated by taxpayers according to tax laws, regulations, rules and other relevant provisions.
The period is consistent with the accounting year of the enterprise. As it is the next month after the end of the enterprise period, the tax payment period is one month later than the enterprise period. 1-The tax collected during September is from February last year to August this year. Poor: 1. Time difference: "income period": refers to the time when the withholding agent pays the taxpayer's taxable income, that is, the time when the taxpayer actually obtains the taxable income. "Attribution time (from)" and "attribution time (to)" refer to the period to which the taxpayer's income belongs, also known as "income period". Income from wages and salaries, income from production and operation, etc. It can be popularly interpreted as the period when individuals work for this income. 2. Different obligations: "tax payment period" refers to the time when taxpayers obtain taxable income and generate tax payment obligations. When the withholding agent pays the taxable income, the taxpayer assumes the tax obligation, so the "income period" and "tax period" are the same time period. Collection period: 1. "Collection period" refers to the tax collection and storage period that matches the calendar month (year). "Ownership period" refers to the period during which taxpayers have the obligation to pay taxes and pay taxes. For example, a taxpayer generated a tax of 654.38+00,000 yuan in March and declared it in April, so the tax belongs to March and the collection period is April. 2.65438+ 10 to September refers to the tax collected from June 65438+ 10/0 to September 30. 3. If it is declared on a monthly basis, the difference between the ownership period and the collection period is one month, such as business tax and value-added tax; If it is declared quarterly, its holding period is a quarter different from the collection period.
Degree, such as corporate income tax. The fifth meeting of the Standing Committee of the 13th NPC of NPC passed the expanded information, and the newly revised individual income tax law came into effect on 20 19 10. Before the full implementation, according to the Decision of NPC Standing Committee on Revision and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Application of Personal Income Tax Deduction Fees and Tax Rates in the Fourth Quarter of 20 18 (Cai Shui [2018] No.98, hereinafter referred to as the Notice), 2018/kloc-0. First, the taxable income is 5,000 yuan per month after deducting expenses and the balance after special deductions and other deductions determined according to law. The tax shall be calculated and paid according to the tax rate table of "wage income" stipulated in the Notice, and no additional expenses shall be deducted; Income from production and operation of individual industrial and commercial households, contracted operation and lease operation of enterprises and institutions shall be calculated and paid in accordance with the relevant tax rate table stipulated in the Notice.