The tax payment period of VAT is 1, 3, 5, 10, 15 or 1 month respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If you can't pay taxes on time, you can pay taxes on time.

Taxpayers with a tax payment period of 1 month shall declare and pay taxes within 10 days from the date of expiration; If the first installment is 1, 3, 5, 10, 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 1 0 days of the following month to settle the tax of last month.

Taxpayers who import goods shall pay taxes within 7 days from the day after the customs issues the tax payment certificate.