The time limit for filing refers to the time limit for taxpayers to submit financial and accounting statements, tax returns and other relevant tax payment materials to the tax authorities in accordance with the provisions of the tax law and tax authorities.
Note: June 5438+ 10 is the big levy period, and all taxes and fees in the third quarter shall be declared according to the needs of quarterly declaration. It is recommended to complete the tax return as much as possible a few days in advance.
Tax period: Like the previous quarterly prepayment table, it is divided into four quarters:
The first quarter: 1 from1in October to1in March of the corresponding year.
Second quarter: 65438+1 October 1 to June 30th, but not April1to June 30th.
The third quarter: 65438+1 October1to September 30th.
The fourth quarter: 1 October 1 to February1.
Resident enterprises that set up unincorporated business institutions across provinces and cities in China and implement the methods of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial adjustment" choose "summary tax payment-head office", unincorporated business institutions choose "summary tax payment-branch office", and taxpayers other than the above choose "independent tax payment".
For example, an enterprise is headquartered, registered in Beijing, and has a branch in Hebei, which has the status of unincorporated, and the branches are consolidated and taxed.
At this time, the head office in Beijing should choose the summary tax payment-the head office and the branch office in Hebei should choose the branch office in the summary tax payment; However, if the head office is in a foreign country and the branch office is in Beijing, then the branch office in Beijing will choose to pay taxes collectively-the branch office, and the head office in the foreign country will submit taxes locally.
If it is not across provinces and cities, that is, the head office and branch enterprises are all in Beijing, then: Beijing stipulates that the unincorporated branch does not need to fill in any form when making quarterly declaration, and only needs the head office to choose the summary tax payment-the head office.