Article 15 A taxpayer with an annual income of 6,543,800 yuan or more shall file a tax return with the competent tax authority within 3 months after the end of the tax year.

Article 16 The production and operation income tax paid by individual industrial and commercial households and investors of sole proprietorship and partnership enterprises shall be paid in advance on a monthly basis, and taxpayers shall file tax returns within 7 days after the end of each month; In case of quarterly advance payment, the taxpayer shall file a tax return within 7 days after the end of the quarter. After the end of the tax year, the taxpayer shall make final settlement within 3 months.

Seventeenth taxpayers at the end of the year to obtain a one-time contract business, leasing business income of enterprises and institutions, within 30 days from the date of income declaration; If the income from contracted operation and lease operation is obtained by stages in the tax year of 1, it shall be declared in advance within 7 days of the next month after each income is obtained, and shall be settled within 3 months after the end of the tax year.

Article 18 Taxpayers who obtain income from outside China shall file tax returns with the competent tax authorities in China within 30 days after the end of the tax year.

Article 19 Except under the circumstances as stipulated in Articles 15 to 18 of these Measures, if taxpayers need to declare and pay taxes on other income, they shall report and pay taxes to the competent tax authorities within 7 days of the next month after obtaining the income.

Article 20 If a taxpayer fails to file a tax return within the prescribed time limit and needs to postpone it, it shall be handled in accordance with the provisions of Article 27 of the Tax Administration Law and Article 37 of the Detailed Rules for the Implementation of the Tax Administration Law.

Chapter V Reporting Methods

Twenty-first taxpayers can declare by data message, mail, etc. , or directly to the competent tax authorities, or through other means required by the competent tax authorities.

Twenty-second taxpayers who declare by means of data messages shall keep relevant paper materials in accordance with the time limit and requirements stipulated by the tax authorities.

Article 23 If a taxpayer declares by mail, the receipt of the registered letter of the postal department shall be used as the declaration certificate, and the postmark date sent shall be the actual declaration date.

Article 24 A taxpayer may entrust an intermediary agency with tax agency qualification or others to handle tax returns on his behalf.