The levy period generally refers to the tax declaration period, which refers to the normal tax declaration operation of the enterprise at the beginning of each month (within 1- 15 days). According to the information released by the tax bureau, as July 15, 2023 falls on Saturday, the tax filing period is extended to July 17, and the collection period ends on July 17, 2023.

From July 1 day to July 17, enterprises can declare value-added tax, consumption tax, education surcharge, local education surcharge, cultural undertakings construction fee, urban maintenance and construction tax, personal income tax, enterprise income tax and resource tax. General taxpayer enterprises need to copy tax returns at the beginning of each month, and declare the invoice information and value-added tax declaration of last month.

Classification of tax collection period

The tax payment period is one day, three days, five days, ten days, fifteen days or one month respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers. If you can't pay taxes within a fixed period of time, you can pay taxes every time.

Taxpayers who pay taxes every month shall declare and pay taxes within ten days from the date of expiration. The taxes paid on the first day, the third day, the fifth day, the tenth day and the fifteenth day shall be paid in advance within five days from the expiration date, and the tax declaration shall be made within ten days from the first day of the following month to settle the tax payable last month.