Taxpayers shall file tax returns on a monthly basis, and the reporting period shall be from 1 day of the following month to 15. If the last day is a legal holiday, it shall be postponed to 1 day. If there are legal holidays for more than 3 consecutive days from 1 day to1day every month, it will be postponed according to the number of holidays.
Extended data:
Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent, and the impression of the special seal for invoices made according to the style specified by the competent tax authorities of the State Council. The competent tax authorities shall, according to the business scope and scale of the purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.
Units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities. Units and individuals that issue invoices shall, at the same time as handling the alteration or cancellation of tax registration, handle the formalities of alteration and cancellation of invoices and invoice purchase books.
Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. The invoice stub and invoice register that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after being inspected by the tax authorities.
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