According to the information of China Travel Service. Com, personal income tax is generally determined according to specific wages, and taxes and fees for citizens' general work need to be levied on a monthly basis. The collection time is before 15 every month, and holidays can be postponed. The application time ends on June 30th.

Taxpayers who obtain business income shall calculate individual income tax on an annual basis. Taxpayers shall submit tax returns to the tax authorities within 15 days after the end of each month or quarter, pay taxes in advance, and make final settlement before March 3 1 of the following year.