Legal analysis: the declaration period refers to the time limit for your tax declaration, and the collection period refers to the period of the tax you declare. Tax declaration should be completed after the declaration date 15. The declaration date is the same as the tax payment date. Generally speaking, it is value-added tax. The consumption tax shall be deferred within 15 days after the end of each month. Enterprise income tax is paid in advance quarterly, and the tax payment time at the end of the quarter is 15. At the end of the year, declare the annual enterprise income tax before May 3 1 of the following year. Those who pay taxes beyond the reporting period will be charged a late fee on a daily basis.

Legal basis: Article 10 of the Enterprise Income Tax Law of People's Republic of China (PRC) shall not deduct the following expenses when calculating taxable income: (1) dividends, bonuses and other equity investment income paid to investors; (2) enterprise income tax; (3) tax late fees; (four) fines, fines and confiscation of property losses; (5) Donation expenditures other than those specified in Article 9 of this Law; (6) sponsorship expenditure; (7) Unapproved reserve expenditure; (eight) other expenses unrelated to income.