There will be a six-day holiday from February/KLOC-0 to June, and the deadline for filing tax returns in February will be extended to February 23rd, so the deadline for filing tax returns in February 2024 is February 23rd. The specific arrangements are as follows:
1. The deadline for filing tax returns this month is February 23rd, 2024;
2. The deadline for this month's VAT declaration is February 23rd, 2024;
3. The deadline for this month's consumption tax declaration is February 23rd, 2024;
4. The deadline for reporting social security expenses this month is February 28th, 2024.
What materials do I need to bring with me for tax declaration?
(1) tax return. National tax declaration includes value-added tax declaration, consumption tax declaration, vehicle purchase tax declaration, enterprise income tax declaration, cultural undertakings declaration and waste electrical and electronic products fund declaration. Local tax returns include comprehensive tax returns, property tax returns, land use tax returns, enterprise income tax returns, personal income tax returns, resource tax returns, travel tax returns and land value-added tax returns.
(2) Financial statements, including balance sheet, income statement and flow statement.
(3) Contracts, agreements and vouchers related to tax payment.
(four) electronic tax data of tax control device.
(five) the tax management certificate and tax payment certificate of foreign business activities.
(6) Relevant certification documents issued by domestic and foreign notaries.
(seven) other relevant documents and materials required by the tax authorities.
To sum up, due to the six-day holiday from February/KLOC-0 to 6, the tax return period in February was postponed to February 23rd. Therefore, the deadline for filing most taxes, including value-added tax and consumption tax, is February 23, 2024, but the deadline for filing social security fees is February 28. When handling tax returns, the materials to be prepared include all kinds of tax returns (national tax and local tax), financial statements, contracts and agreements related to tax payment, electronic tax return materials of tax control devices, tax management vouchers and off-site tax payment certificates for business activities, certification documents issued by notaries, and other relevant documents and materials required by tax authorities.
Legal basis:
Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law
Article 109
If the last day of the period stipulated in the Tax Administration Law and these Detailed Rules is a statutory holiday, the last day of the period shall be the day after the holiday expires; If there are legal holidays for more than 3 consecutive days within the time limit, it shall be postponed according to the number of holiday days.
People's Republic of China (PRC) tax collection management law
first
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
second
This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
The written test results of the 2023 national civil service examinati