1. business tax: if the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall file a tax return within 15 days from the expiration date.

2. Enterprise income tax: enterprise income tax shall be paid in advance on a monthly or quarterly basis, which shall be specifically approved by the tax authorities. The enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepayment of enterprise income tax to the local tax authorities to pay taxes in advance. The enterprise shall, within 5 months after the end of the year, submit the annual enterprise income tax return to the tax authorities, and make final settlement of the corresponding tax refund.

3. Personal income tax: the monthly tax withheld by withholding agents and the monthly tax payable by taxpayers who declare themselves shall be turned over to the state treasury within 7 days of the following month, and the tax return shall be submitted to the tax authorities. The tax payable on the income from the production and operation of individual industrial and commercial households shall be calculated on an annual basis and paid in advance on a monthly basis. Taxpayers should declare the tax payment in advance within 7 days of the following month, and settle the tax payment within 3 months after the end of the year, and pay back the overpaid tax.

Taxpayers with an annual income of more than 6.5438+0.2 million yuan shall file tax returns with the competent tax authorities within 3 months after the end of the tax year.

Other circumstances shall be governed by China's individual income tax law and its implementing regulations, and the provisions of the competent department of finance and taxation of the State Council.

4. Urban maintenance and construction tax: taxpayers declare value-added tax, consumption tax and business tax at the same time.

5. Land value-added tax: Taxpayers shall file tax returns with the local competent tax authorities within 7 days from the signing of the real estate transfer contract, and pay the land value-added tax within the time limit approved by the tax authorities.

Two, the tax payment period is unified throughout the country, there is no regional difference, Hebei Province is no exception. Generally, payment must be made within the specified time. Under special circumstances, if the enterprise cannot pay on time, it must be approved by the provincial tax bureau.