Legal analysis: individual operators will declare taxes once a month. According to the relevant laws and regulations, if individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises pay taxes on their income from production and operation in advance on a monthly basis, taxpayers shall file tax returns within 7 days after the end of each month. Taxpayers of personal income tax include resident taxpayers and non-resident taxpayer.

Legal basis: Article 12 of the Individual Income Tax Law of People's Republic of China (PRC), where a taxpayer obtains business income, his individual income tax shall be calculated on an annual basis. Taxpayers shall submit tax returns to the tax authorities within 0/5 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year. Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.