Legal analysis: The national tax is mainly collected by the State Administration of Taxation, which is collected by the State Administration of Taxation and the Local Taxation Bureau according to different taxes. The State Administration of Taxation mainly collects value-added tax, enterprise income tax and resource tax. Value-added tax is divided into three tax rates of 4%,6% and 17% according to different industries and scales, and enterprise income tax is divided into 18%, 27% and 33% according to different profits. The resource tax determines the tax amount according to different resources and passenger tax quantities.

legal basis: article 54 of the enterprise income tax law of the people's Republic of China pays enterprise income tax in advance in monthly or quarterly installments. An enterprise shall, within 15 days from the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities to pay taxes in advance. An enterprise shall, within five months from the end of the year, submit the annual enterprise income tax return to the tax authorities, make final settlement and settle the tax refund payable. When submitting enterprise income tax returns, enterprises shall attach financial and accounting reports and other relevant materials in accordance with regulations.