1, with different properties.

Tax declaration period: tax inspection is a kind of tax inspection, which refers to the professional inspection period of tax inspection institutions. Tax inspection includes tax inspection.

Time limit for tax payment: According to the interpretation of the new tax collection and management law and its detailed rules by the tax collection and management department of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), tax inspection refers to the general term for the tax authorities to inspect and deal with taxpayers and withholding agents' fulfillment of their tax obligations and withholding obligations in accordance with national tax laws and administrative regulations.

2, the time is different

The tax period refers to the beginning and end of the month in which tax declaration is required. For example, the second quarter VAT can be declared from July 1 to June 15, while the tax declaration period is from April 1 to June 30.

3. The taxes paid are different.

The tax declaration period includes value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, travel tax, education surcharge and other taxes paid by enterprises according to law.

The tax payment period includes mineral resources compensation fees, stamp duty, farmland occupation tax and other taxes, as well as personal income tax collected and remitted by enterprises before being turned over to the state.

Baidu Encyclopedia-Time limit for tax declaration

Baidu encyclopedia-tax payment period