Legal analysis: The time for individual industrial and commercial households to declare and pay taxes is within15th of the next month after earning income, which is stipulated in the Individual Income Tax Law of People's Republic of China (PRC). For individual industrial and commercial households, if there is no withholding agent, they should complete the tax declaration within 15 days of the following month, and they can do so by sending data messages. 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.

Individual industrial and commercial households need to pay personal income tax to the state in the course of operation, and the parties concerned must complete the tax declaration to the tax authorities within the time stipulated by law, and late payment will be incurred. Moreover, all localities have actually stipulated corresponding preferential tax and fee policies for individual industrial and commercial households.

Legal basis: Article 13 of the Individual Income Tax Law of People's Republic of China (PRC), if a taxpayer obtains taxable income and has no withholding agent, he shall submit a tax return to the tax authorities within 15 days of the next month after obtaining the income and pay the tax.

If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall notify the tax authorities to pay within a time limit before June 30 of the following year, and the taxpayer shall pay within a time limit.

Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year.

Non-resident individuals who obtain wages and salaries from more than two places in China shall declare and pay taxes within 15 of the following month.

Taxpayers who cancel their domestic accounts due to emigration shall go through tax settlement before canceling their domestic accounts.