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Annual declaration time of individual income tax
(1) declare personal income tax before the 7th of each month.

(2) declare business tax, urban construction tax, education surcharge and local education surcharge before June 5438+05.

(3) Stamp duty shall be declared once at the end of the year (for the whole year).

(4) Property tax and land use tax shall be declared before April 15 and 10/0/5 every year. However, local tax requirements are different, and the declaration should be made within the time limit required by the competent tax bureau of the unit.

(5) The vehicle and vessel use tax shall be declared and paid in April each year. The tax requirements vary from place to place, and the declaration shall be made within the time limit required by the competent tax bureau of the unit.

(6) If there is no tax, zero declaration should be made on time.

(7) Tax declaration methods: online declaration and door-to-door declaration. If you declare online, you can directly log on to the website of the local local tax bureau, enter the tax declaration system, and enter the tax code and password to declare. If it is a door-to-door declaration, fill in the tax return form and submit it to the competent tax bureau.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: the scope of personal income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China;

1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

2. Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

3. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.

4. Royalty income refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

5. Operating income refers to:

(1). The income from the production and operation of individual industrial and commercial households, investors of sole proprietorship enterprises and individual partners of partnership enterprises comes from the income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China;

(two) income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law;

(3) Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions;

(4) Income obtained by individuals from other production and business activities.