1, VAT tax reporting period.

The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.

2. The reporting period of consumption tax.

The tax period of consumption tax is 1, 3, 5, 10, 15, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.

3, personal income tax declaration period

(1) Time limit for filing tax returns.

(1) A taxpayer whose annual income is more than 6,543.8+200,000 yuan shall file a tax return with the competent tax authorities within 3 months after the end of the tax year.

(2) If individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises pay the income tax from production and operation in advance on a monthly basis, the taxpayer shall file a tax return within 15 days after the end of each month; In case of quarterly advance payment, the taxpayer shall file a tax return within 15 days after the end of each quarter; After the end of the tax year, the taxpayer shall make final settlement within 3 months.

Extended data:

Time to declare VAT:

(1) Go to the collection office of the competent tax bureau before 10 every month (if 10 is a holiday, it can be extended by one day) and fill in the VAT declaration form. The declaration form is different according to the types of taxpayers: if it is a general taxpayer, you need to fill in a main form and eight payment books; If it is a small-scale taxpayer, only one main form and one auxiliary form should be filled in.

(2) VAT declaration methods include manual declaration, IC card declaration and online declaration. Both manual declaration and IC card declaration should be declared to the tax authorities, but the difference is that IC card declaration must be written in the computer of the enterprise first, and then declared at the tax office. Online declaration means downloading the declaration form online, filling it out and uploading it. Each enterprise's declaration method is different. If you don't know your declaration method, you can consult the tax collection office of the competent tax authorities.