Under normal circumstances, monthly tax returns include value-added tax, urban construction tax, education surcharge, personal income tax, etc., and quarterly tax returns are corporate income tax. The monthly tax return time is before15th of the following month, and the quarterly tax return time is after15th of the quarter, and the last day is paid within a time limit. In case of a rest day, it will be postponed by one day. In case of long holidays (Spring Festival, May Day and Eleventh Day), it will be postponed according to rest days. Value-added tax and enterprise income tax are declared to the national tax, and other taxes are declared to the local tax. If online tax filing and telephone tax filing are implemented, the local tax will be reported online in the same way every month, and relevant declaration materials and financial statements still need to be submitted after telephone tax reporting. The Balance Sheet shall be submitted to the local tax and the State Taxation Bureau together with the application materials. The Income Statement shall be submitted to the local tax and the State Taxation Bureau together with the application materials. The VAT Tax Return shall be submitted to the IRS before the next month 15. Under normal circumstances, the tax authorities still need paper-based monthly financial statements and annual statements for online electronic declaration, because online electronic signature has not been officially launched.