Quarterly tax returns are generally the time limit for filing enterprise income tax:
(1) The enterprise income tax shall be paid in advance on a monthly or quarterly basis.
(2) An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities to pay taxes in advance.
(3) The enterprise shall, within 5 months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.
(4) When submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other relevant materials in accordance with the regulations.
5. If an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the date of actual termination, handle the final settlement of enterprise income tax for the current period with the tax authorities. Before going through the cancellation of registration, an enterprise shall declare its liquidation income to the tax authorities and pay enterprise income tax according to law.
Extended answer:
The reporting period of value-added tax and consumption tax.
The tax periods of value-added tax and consumption tax are the same, which are 1, 3, 5, 10, 15, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
Time limit for reporting business tax
The tax payment period of business tax is 5 days, 10 days, 15 days, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If a taxpayer takes 1 month or 1 quarter as a tax payment period, it shall file a tax return within 15 days from the expiration date; If the tax period falls on 5th, 10 or 15, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared within 5 days from 1 the following month.
References:
Baidu encyclopedia-tax declaration