The tax periods of value-added tax and consumption tax are 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 the tax cannot be paid within a fixed time limit, the tax can be paid on time.

Taxpayers and withholding agents whose tax payment period is 1 month shall declare and pay taxes within 15 days from the date of expiration; If 10 or 15 is the first installment, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 1 5 days of the following month; 1 quarter, tax returns shall be made within 15 days from the expiration date.

The first tax return of a newly established enterprise belongs to the month following the completion of tax registration.

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Can the tax declaration be extended in time?

The last day for taxpayers to file tax returns may be postponed in case of legal holidays or holidays.

Taxpayers, withholding agents and tax agents shall file tax returns within the prescribed time limit, or submit tax withholding, collecting and remitting, or entrusted tax collection and remitting reports. If it is really difficult to extend the time limit, they shall submit a written application for extension to the competent tax authorities within the prescribed reporting time limit, and handle it within the approved time limit with the approval of the competent tax authorities.

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What is the reporting method of VAT consumption tax?

On-site declaration by the competent tax authorities: an enterprise can make an appointment with the local competent tax authorities during the tax declaration period, and then prepare the basic information of the enterprise and fill in relevant paper materials, and make on-site declaration at the local competent tax authorities.

Mail declaration: Taxpayers should use a unified special envelope for tax declaration when handling tax declaration by mail, and take the receipt of postal department as the declaration voucher. The postal declaration shall be based on the postmark date sent.

Data message declaration: Data message declaration refers to electronic means such as telephone voice, electronic data exchange and network transmission determined by tax authorities.

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