The tax return months are: February, March, June, August, September, 165438+ 10, 65438+February, and the time limit for tax return is 15 respectively.

The reporting period of enterprise income tax is:

1. Corporate income tax is paid in advance on a monthly or quarterly basis;

2. The enterprise shall, within 15 days after the end of the month or quarter, submit the enterprise income tax return in advance to the tax authorities to pay taxes in advance.

3. The enterprise shall, within 5 months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.

4. When submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other relevant materials in accordance with the regulations.

5. If an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the date of actual termination, handle the final settlement of enterprise income tax for the current period with the tax authorities. Before going through the cancellation of registration, an enterprise shall declare its liquidation income to the tax authorities and pay enterprise income tax according to law.

To sum up, if individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises pay taxes on production and operation income in advance on a monthly basis, 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.

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.