1, March, July, September, 1 1 and 12 respectively end at the current month 15.
2.65438+1 October1to 3 days' vacation, and the tax declaration period of 65438+1October was extended to 65438+1October 20th.
3. There is a 7-day holiday from February 1 1 to February 17, and the tax return period in February is extended to February 23rd.
There will be a three-day holiday from April 3 to 5, and the tax return period in April will be extended to April 20.
There will be a five-day holiday from May 1 to May 5, and the tax filing period in May will be extended to May 2 1.
There will be a three-day holiday from June 12 to June 14, and the tax declaration period in June will be extended to June 18.
7. August 15 falls on a Sunday, and the tax return period in August is extended to August 16.
8. 65438+1 October17 is a holiday, and the tax declaration period of 65438+1October is extended to 65438+1October 26th.
1. How to declare the automobile consumption tax?
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. Taxpayers importing taxable consumer goods shall pay taxes within 15 days from the date when the customs issues the special payment letter for import consumption tax.
Second, small-scale tax information.
Small-scale taxpayers generally take 1 month or 1 quarter as 1 tax payment period, and declare and pay taxes within 15 days from the expiration date; If the last day is a legal holiday, the day after the holiday expires shall be the last day of the period. If there are more than three consecutive legal holidays during the period, it shall be postponed according to the number of holiday days.
The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter 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; Take 1, 3rd, 5th, 10 or 15 as 1 tax period;
Pay the tax in advance within 5 days from the due date, declare the tax within 1 from the next month 15 days and settle the tax payable in the previous month. Taxpayers importing goods shall pay taxes within 15 days from the date when the customs issues the special payment letter for customs import value-added tax.
The relevant legal basis of this article.
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.