Tax declaration refers to the legal act of taxpayers providing written reports on tax matters to the tax authorities in accordance with the time limit and content stipulated in the tax law. It is an important basis for taxpayers to assume legal responsibilities and perform tax obligations. The tax department is the main source of tax management information and an important system of tax management.

After the five certificates are integrated into one, the tax declaration deadline is as follows:

1. Value-added tax, consumption tax, and business tax: If declaration is made on a monthly (quarterly) basis, it shall be within 15 days of the following month (quarter).

2. Corporate income tax: declare tax within 15 days from the end of the month or quarter; handle the final settlement within 5 months from the end of the year, and any excess will be refunded or compensated.

3. Personal income tax: According to the requirements for personal income tax to be declared in full for all employees, taxpayers are required to log in to the local tax system and download the "Individual Tax Software (Full-Employee Management Withholding Unit)" in "Individual Tax Management" Terminal)" and install it, and use the software to make detailed declarations of personal income tax for all employees and in full.

4. Urban construction and maintenance tax, education surcharge, and local education surcharge: paid at the same time as business tax, value-added tax, and consumption tax respectively.

5. Stamp duty: stamped when the book is set or received; if the pre-collection management method is adopted, it will be within the 15th of the following month.

6. Real estate tax: Real estate tax calculated on the basis of rent shall be paid together with the business tax within the 15th day of the following month; if it is calculated and levied on the original value of the property, please refer to the local tax authority in charge of the location of the property for consultation on the tax collection period. .

7. Urban land use tax: Please consult the competent local tax authority where the land is located for the collection period.

8. Land value-added tax: Taxpayers engaged in real estate development are levied in advance on a monthly basis and must declare and pay the tax to the competent tax authorities before the 15th of the following month; if other units and individuals transfer real estate, they should be included in the transfer contract. Report and handle the prepayment of land value-added tax to the competent tax authorities within 7 days from the date of signing.

9. Vehicle and vessel tax: starting from January 1, 2010, it will be collected and paid by insurance institutions.

10. Local Water Conservancy Construction Fund: If declaration is made on a monthly (quarterly) basis, it shall be within 15 days of the following month (quarter).

11. Employment security fund for persons with disabilities: It shall be determined by the employment service agency for persons with disabilities and collected by the local taxation department.

12. Social insurance premiums: Prepay on a monthly basis and pay within the 15th of the following month. After the end of the year, the settlement declaration shall be processed and the refunds due shall be settled.

13. Cultural undertaking construction fee: paid at the same time as business tax and value-added tax.

14. The application period for the Waste Electrical and Electronic Products Processing Fund is from the 1st to the 15th of the first month of the next quarter.

The last day of the tax (fee) declaration period mentioned above is a statutory holiday, and the day after the holiday expires is the last day of the period; within the period, there are If there are more than 3 consecutive statutory holidays, they will be postponed according to the number of days of leave.