Tax declaration refers to the legal act of taxpayers providing written reports on tax matters to the tax authorities according to the time limit and content stipulated in the tax law, which is an important basis for taxpayers to assume legal responsibilities and fulfill their tax obligations, and is the main source of tax management information and an important system of tax management.

After the integration of the five certificates, the tax declaration period is as follows:

1, value-added tax, consumption tax and business tax: if it is declared monthly (quarterly), it is within the next month (quarterly) 15 days.

2. Enterprise income tax: declare and pay tax within 15 days from the end of the month or quarter; Settle and settle accounts within 5 months from the end of the year, and refund more and make up less.

3. Personal income tax: according to the requirement of full declaration of personal income tax, taxpayers are requested to log in to the local tax system, download and install the "individual tax software (withholding unit for full management)" in "individual tax management", and make full and detailed declaration of personal income tax through the software.

4. city maintenance construction tax, education surcharge and local education surcharge: they shall be paid together with business tax, value-added tax and consumption tax respectively.

5. Stamp duty: apply the stamp when the book stands or is received; If the pre-requisition management method is adopted, it shall be within 0/5 days of the following month.

6. Property tax: the property tax calculated according to the rent shall be paid together with the business tax within 0/5 days of the following month; According to the original value of the property, please refer to the local competent local tax authorities for consultation.

7. Urban land use tax: please consult the local competent local tax authorities where the land is located.

8. Land value-added tax: Taxpayers engaged in real estate development shall collect it in advance on a monthly basis and report and pay it to the competent tax authorities before 15 of the following month; Other units and individuals that transfer real estate shall report to the competent tax authorities and handle land value-added tax in advance within 7 days from the date of signing the transfer contract.

9. Travel tax: collected and remitted by insurance institutions from 20 10/year/month 1 day.

10, local water conservancy construction fund: if it is declared monthly (quarterly), it shall be within the next month (quarterly) 15 days.

1 1, employment security fund for the disabled: approved by employment service agencies for the disabled, and collected by local tax authorities.

12. Social insurance premium: paid in advance every month and within 0/5 days of the following month. After the end of the year, make settlement declaration and settle the matters that should be paid and refunded.

13. Cultural construction fee: paid together with business tax and value-added tax.

14. the reporting period of the waste electrical and electronic products processing fund is from the first month of the next quarter 1 day to 15 day.

The last 1 day of the above-mentioned tax reporting period is a legal holiday, and the last 1 day of the period is the day after the holiday expires; If there are legal holidays for more than 3 consecutive days within the time limit, they will be postponed according to the number of holidays.