In fact, after the notice of holiday arrangement of the State Council General Office comes out every year, we can judge the collection period of each month by ourselves in combination with the tax collection and management law.
How to judge?
The idea is as follows: According to Article 109 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection, the last day of the period stipulated in the Law on the Administration of Tax Collection and these Detailed Rules is a statutory holiday, and the day after the holiday expires is the last day of the period; If there are legal holidays for more than 3 consecutive days within the time limit, it shall be postponed according to the number of holiday days.
If there are other special reasons for the extension, the tax authorities may announce the extension. We are familiar with this extension. In early 2020, due to the COVID-19 epidemic, the collection period was postponed several times.
Ok, according to this idea, let's analyze the collection period of 202 1 by ourselves to see if it is consistent with the announcement of State Taxation Administration of The People's Republic of China.
There are three consecutive holidays (New Year's Day) in the collection period of 65438+ 10, so starting from 15 and extending by three days according to the working day, the end date of the collection period becomes 65438+ 10/20.
The collection period in February has seven consecutive holidays (Spring Festival), so it is extended by seven days according to the working day from 15, and the end date of the collection period is changed to February 23rd.
There are no holidays for more than three consecutive days in the collection period in March, so the end date of the collection period is 15.
There are three consecutive holidays in the April acquisition period (Tomb-Sweeping Day), so starting from 15, it will be extended by three days according to the working day, and the end date of the acquisition period will be changed to April 20th.
The acquisition period in May has five consecutive holidays (Labor Day), so it is extended by five days according to the working day from 15, and the end date of the acquisition period is changed to May 2 1.
There are three consecutive holidays (Dragon Boat Festival) in the collection period in June, so from 15, it is extended by three days according to the working day, and the end date of the collection period is changed to June 18.
There are no holidays for more than three consecutive days in the July acquisition period, so the end date of the acquisition period is 15.
There are no holidays for more than three consecutive days in the collection period in August, but 15 happens to be a non-working day, so the collection period is the day after the holiday expires 16.
There are no holidays for more than three consecutive days in the collection period in September, so the end date of the collection period is 15.
The collection period of 65438+ 10 has more than three consecutive holidays (National Day), so starting from 15, it is extended by 7 days according to the working day, and the end date of the collection period becomes 65438+ 10/26.
The collection period of 165438+ 10 did not have more than three consecutive holidays, so the collection period ended on 15.
The collection period of 65438+February does not have more than three consecutive holidays, so the end date of the collection period is 15.
So, will you judge the collection period?