Legal analysis: the time limit for national tax declaration is before 15 every month, and it will be postponed in turn in case of holidays. Because the Spring Festival holiday is within the tax declaration period, which lasts for more than three consecutive days, the tax declaration period in February ends on February 23rd.

1 month, March, July, September, 165438+ 10 month and 65438+February closed at 15 of the current month respectively.

2. 65438+1 October13rd is a holiday, and the tax declaration period of 65438+1October is extended to 65438+1October 20th.

3. There is a 7-day holiday from February 1 1 to February 17, and the tax return period in February is extended to February 23rd.

4. There will be a three-day holiday from April 3rd to 5th, and the tax return period in April will be extended to April 20th.

There will be a five-day holiday from May/KLOC-0 to May 5, and the tax declaration period in May will be extended to May 2 1.

Six, June 12 to 14 holiday for three days, June tax declaration period extended to June 18.

7. August 15 falls on a Sunday, and the tax return period in August is extended to August 16.

8. 10 to 1 7 days off, and 10 extended the tax return period to10 26th.

In case of special circumstances, if it is necessary to adjust the time limit for tax declaration, it shall be reported to State Taxation Administration of The People's Republic of China (Science and Technology Administration Department) for the record.

Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.