Corporate income tax is generally reported on a quarterly basis, that is, every three months, and for very large enterprises, it is reported on a monthly basis, that is, every month.

According to relevant regulations, if corporate income tax is prepaid on a monthly or quarterly basis, a prepaid corporate income tax return must be submitted to the tax authorities within 15 days from the end of the month or quarter and the tax must be paid in advance.

Generally, the application must be completed before May 31 of the following year.

Corporate income tax is reported and paid quarterly, four times a year.

Income tax returns for the previous quarter are filed in January, April, July and October every year.

The annual income tax final settlement will be carried out before June of the second year, and any excess income tax paid in the previous year will be refunded or compensated.

1. The corporate income tax filing process is as follows: 1. Fill in the annual return form and its series of schedules; 2. Review the relationships within the forms; 3. Review the relationships between the forms; 4. After the review, generate the report and submit it.

2. The non-taxable income of corporate income tax includes: 1. Fiscal appropriations; 2. Administrative fees and government funds collected in accordance with the law and included in financial management; 3. Other non-taxable income stipulated by the State Council.

In short, corporate income tax is generally reported on a quarterly basis, that is, every three months, and for very large enterprises, it is reported on a monthly basis, that is, every month.

General corporate income tax non-taxable income includes fiscal appropriations, administrative fees collected in accordance with the law and included in fiscal management, government funds, etc.

Tax returns: Taxpayers must truthfully handle tax returns in accordance with the declaration deadlines and declaration contents determined by laws and administrative regulations or determined by the tax authorities in accordance with laws and administrative regulations, and submit tax returns, financial accounting statements, and tax authorities according to actual needs.

Other tax information required to be submitted by taxpayers.

The withholding agent must truthfully submit the withholding and remittance, collection and repayment tax report form according to the tax reporting period and declaration content determined in accordance with the laws and administrative regulations or the tax authorities according to actual needs.

Other relevant information required to be submitted by the withholding agent.

Legal basis: Article 23 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax" The tax payment periods for value-added tax are 1 day, 3 days, 5 days, 10 days, 15 days, 1 month or 1 quarter.

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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 cannot pay tax according to a fixed period, the tax may be paid on a one-time basis.

If a taxpayer uses one month or one quarter as one tax period, he or she shall declare tax within 15 days from the expiration date; if one day, 3 days, 5 days, 10 days or 15 days is used as one tax period,

Prepay the tax within 5 days from the expiration date, 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.