Tax declaration refers to the legal act that taxpayers provide written reports to tax authorities on tax matters according to the time limit and content stipulated in the tax law. It is an important basis for taxpayers to assume legal responsibilities and fulfill their tax obligations, the main source of tax management information and an important system of tax management.

After the integration of the five certificates, the tax declaration period is as follows:

1. Value-added tax, consumption tax and business tax: if declared monthly (quarterly), within the next month (quarterly)15th.

2. Enterprise income tax: declare and pay tax within 15 days after the end of the month or quarter; Settle the accounts within 5 months from the end of the year, and refund more and make up less.

3. Personal income tax: according to the requirements of full declaration of personal income tax, taxpayers are required to log in to the local tax system, download and install the "tax software (full management by withholding unit)" in the "tax management", and make full and detailed declaration of personal income tax through the software.

4. Urban maintenance and construction tax, education surcharge and local education surcharge: paid together with business tax, value-added tax and consumption tax respectively.

5. Stamp duty: stamp when the book is standing or received; If the pre-application management method is adopted, it shall be within the next month 15 days.

6. Property tax: the property tax calculated by rent shall be paid together with the business tax within the next month 15; According to the original value of the property, please consult the local competent local tax authorities.

7. Urban land use tax: Please consult the local competent local tax authorities where the land is located.

8. Land value-added tax: taxpayers engaged in real estate development pay in advance every month, and report and pay to the competent tax authorities before 15 of the following month; Other units and individuals transferring real estate shall, within 7 days from the date of signing the transfer contract, declare to the competent tax authorities and pay the land value-added tax in advance.

9. Travel tax: 20 10 1 collected and remitted by insurance institutions.

10, local water conservancy construction fund: declared monthly (quarterly), within the next month (quarterly) 15 days.

1 1. Employment security fund for the disabled: approved by employment service agencies for the disabled and collected by local tax authorities.

12. Social insurance premium: paid in advance every month and within 0/5 days of the following month. After the end of the year, make a settlement declaration and settle the matters that should be paid and refunded.

13. Cultural construction fee: paid together with business tax and value-added tax.

14. the reporting period of the waste electrical and electronic products disposal fund is from 1 to 15 in the first month of the next quarter.

The last 1 day of the above tax return period is a legal holiday, and the day after the holiday expires is the last 1 day of the period; If there are legal holidays for more than 3 consecutive days within the time limit, it shall be postponed according to the number of holiday days.