Because the current accounting system stipulates that the principle of revenue recognition is accrual basis, you should recognize revenue when your company's invoice is issued. Failure to receive money is only a matter of creditor's rights and debts of your company and the other party. Therefore, in this case, your company should confirm the income at the end of the billing month 10 and declare the tax to the tax authorities. In other words, tickets opened this month should be submitted to the tax bureau before next month 10.

Since your company is engaged in design business, it is not a large enterprise. Generally, the tax payment period is 1 month. You should pay the tax at the tax bureau before 10 next month.

Supplement: The design belongs to (8) other service industries in the notes of business tax items.

Other service industries refer to services other than those listed above, such as bathing, hairdressing, dyeing, photography, fine arts, painting mounting, copying, typing, carving, calculation, testing, inspection, laboratory testing, audio recording, video recording, copying, printing, design, drawing, surveying and mapping, exploration, packaging and consulting. The applicable tax rate is 5%.

If the income is 105000 yuan, the business tax shall be paid: 105000*5%=5250 yuan; There is also urban maintenance and construction tax: 5250*7%=367.5 yuan; Education surcharge: 5250* 1%=52.5 yuan.