The date of establishment of the tax payable certificate refers to the date of issuance recorded in the tax payable certificate issued by the tax authorities when the taxpayer handles tax matters, usually the last day of the income year declared by the taxpayer.

Taxable vouchers are important tax payment vouchers that taxpayers need to provide when they declare income tax. In the process of taxpayers' declaration, the tax authorities will issue taxable vouchers and record the date of issuance, taxpayer information and other related information on the vouchers. The date of issuance of a taxable certificate means that the date of issuance on the certificate is usually the last day of the taxpayer's income year and the last day of the taxpayer's income type. The significance of the date of the taxable voucher lies in that it determines the starting date of the taxpayer's income tax payment and also determines the tax payment period of the taxpayer's income type. For example, personal income tax, the tax payment period is before March 3 1 of the following year; Enterprise income tax, the tax payment period is 1 year from May to June 30th of that year. Therefore, the date of the tax payable certificate becomes an important basis for judging the tax payment period, and taxpayers should pay the corresponding taxes within the prescribed time limit.

What should I do if the date of the taxable voucher is wrong? If the date of the tax payment voucher is in doubt or wrong, the taxpayer may promptly file a complaint, reconsideration and other related applications with the tax authorities, requesting to modify or correct the tax payment voucher. At the same time, taxpayers should also check the income tax payment in time to avoid the delay or delay in tax payment due to the wrong date of tax payment certificate.

The establishment date of the taxable voucher is the starting date for taxpayers to pay income tax, and it is also an important basis for judging the tax payment period. Taxpayers need to take this date seriously and pay the corresponding taxes within the prescribed time limit to avoid unnecessary economic losses. At the same time, taxpayers can submit relevant applications to the tax authorities for modification or correction when the date of the tax payable certificate is wrong.

Legal basis:

Article 15 of the Stamp Tax Law of People's Republic of China (PRC) shall be paid on the day when the taxpayer issues the taxable certificate or completes the securities transaction. The time when the obligation to withhold and remit stamp duty on securities transactions occurs is the date when the securities transactions are completed.