The deadline for filing tax returns in September is September 20, 2022;

The deadline for VAT declaration in September is September 20, 2022;

The deadline for filing consumption tax in September is September 20, 2022;

The deadline for filing social insurance premiums in September is September 30, 2022;

For taxpayers who file monthly returns, the tax return period in September 2022 is extended to September 26.

Tax declaration refers to the legal act of taxpayers and withholding agents to submit relevant tax matters and tax payable to the competent tax authorities in writing within the reporting period in accordance with the provisions of the tax law or the relevant administrative regulations of the tax authorities after the legal tax obligation occurs. Because the tax filing period in September falls on the Mid-Autumn Festival, the tax filing period in September is appropriately postponed.

Taxpayers who are affected by the epidemic situation and still have difficulty in filing tax returns within the tax return period may apply to the tax authorities for an extension of filing before September 26. Taxpayers can go through the formalities of extension of declaration through Dalian Electronic Taxation ("I want to pay tax"-"tax administrative license"-"taxpayer's extension of declaration and approval") of People's Republic of China (PRC) State Taxation Bureau.

legal ground

People's Republic of China (PRC) tax collection management law

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Article 27 If a taxpayer or withholding agent fails to file a tax return or submit a tax withholding and collecting report on time, it may postpone the processing with the approval of the tax authorities. If the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and shall be settled within the approved extension.

"Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Administration Law" Article 109 If the last day of the time limit stipulated in the Tax Administration Law and these Detailed Rules is a legal holiday, the day after the holiday expires shall be the last day of the time limit; 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.