Individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises shall pay taxes in advance on the income from production and operation 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.
Taxpayers who obtain the income from contracted operation and lease operation of enterprises and institutions at the end of the year shall file tax returns within 30 days from the date of obtaining the income; 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.
legal ground
Article 12 of the Individual Income Tax Law of People's Republic of China (PRC) * * * For taxpayers who obtain business income, the individual income tax shall be calculated on an annual basis, and the taxpayer shall submit a tax return to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year.
Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.
Article 25 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations.
Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.
Article 26 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they may file the above-mentioned declarations and reports by mail or data messages in accordance with regulations.
Article 27 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if a taxpayer or withholding agent fails to file a tax return or submit a tax withholding report on schedule, it may postpone the declaration with the approval of the tax authorities.
If the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and shall be settled within the approved extension.