1, taxable consumer goods sold by taxpayers, taxable consumer goods produced and used by themselves;

2. To declare tax payment, the tax payment period of consumption tax is 1 day, 3rd, 5th, 1 day, 1 5th,1month or1quarter respectively;

3. Pay taxes.

legal ground

Article 13 of the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax

Taxable consumer goods sold by taxpayers and taxable consumer goods produced for their own use shall, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, report and pay taxes to the competent tax authorities where the taxpayer's institution is located or where it resides.

For taxable consumer goods entrusted for processing, unless the entrusted party is an individual, the entrusted party shall remit the consumption tax to the competent tax authorities at the place where the institution is located or where it resides.

Article 14

The tax period of consumption tax is 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.