Taxpayer's tax obligation and tax period. According to the inquiry in official website, State Taxation Administration of The People's Republic of China, the term "belonging period" refers to the period when taxpayers have the obligation to pay taxes and generate taxes. For example, if a taxpayer generates a tax of 1 10,000 yuan from production and operation in March and declares it for storage in April, then the tax belongs to March and the collection period is April.