The earliest. When filling in the tax filing form, it is necessary to take the earliest time of foreign exchange payment as the filing date, so as to carry out subsequent foreign exchange payment operations within the validity period. The tax information in the new function is valid for a long time. Once the filing is completed, foreign exchange can be paid many times within the validity period, and there is no need to re-file. The payment date on the filing form is the earliest date among all payment times, which represents the start time of filing.