The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. 1 quarter tax payment period is only applicable to small-scale taxpayers and taxpayers with special provisions. After the reform, small-scale taxpayers of Fujian VAT declare quarterly. If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month. Tip: The tax declaration period is generally from 1 to 15 in the following month. If the last day is a legal holiday, it will be postponed to 1. If there are legal holidays for more than 3 consecutive days from 1 to 15 every month, it will be postponed according to the number of holiday days. Taxpayers can check the collection calendar on the website of Fujian State Taxation Bureau. If small-scale taxpayers declare quarterly, the first reporting period after the reform of the camp is July.