2. Specific arrangements:
(1) 65438+1October 5-1 1: the special funds for the development of the national film industry shall be levied.
(2) 65438+1October1-kloc-0/5: declare and pay the adult college entrance examination enrollment funds, world cultural heritage ticket income, lottery public welfare fund and lottery business fee collection.
(3) 65438+1October 1-19: declare and pay value-added tax, consumption tax, urban maintenance and construction tax, surcharge for education, surcharge for local education, construction fee for cultural undertakings, personal income tax and enterprise income tax, timely collect taxpayers and taxpayers to declare and pay stamp duty with electronic taxable vouchers, and collect stamp duty, resource tax and enterprise income tax. Declare and pay land value-added tax quarterly within three days after declaration. (Remarks: 65438+1 October13 days off, and the tax filing period of 65438+1October is extended to 65438+19. )
(4)65438+ 10 month 10-25 day: enterprise social insurance premium. (Note: 65438+ 10 month 10 is the date of initiating batch deduction. )
(5)65438+ 10/month 10 -25: social insurance premium of public institutions.
(6) 65438+17 -25 October: social insurance premium for flexible employees (natural persons). (Remarks: the bank approved the payment on June 7th and 8th, 65438, and inquired about the payment on the working days of June117th and June19th-25th (those who enjoy the subsidy should complete the payment within the working days before June15th) )
(7) 65438+1October 5 -20: Basic medical insurance for urban and rural residents (natural persons).
(8) 65438+1 October1to February 28th: 20021year oil price control risk reserve was settled.
(9) 65438+1 October1March 3 1: 202 1 annual renewable energy development fund, large and medium-sized reservoir resettlement support fund, national major water conservancy project construction fund, and personal income tax for operation in 20021year.
(1 0) 65438+1October1May 3 1:202 1 Annual enterprise income tax shall be settled and the franchise fee for duty-free goods shall be declared and paid.
(11) 65438+1October1to 65438+February 3 1: declare and pay the 2022 travel tax.
Individual Income Tax Law of the People's Republic of China
Article 1 Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.