The filing period in May ends on May 22nd, and taxpayers should complete the filing of VAT, consumption tax, corporate income tax, personal income tax and other taxes before May 22nd. 15. The time limit for filing is the time limit for taxpayers to submit financial and accounting statements, tax returns and other relevant tax information to the tax authorities in accordance with the tax law and the provisions of the tax authorities. The reporting time limit of different application materials is different, and the applicant shall submit the declaration in strict accordance with the time limit stipulated by relevant laws and regulations.

Second, analysis

If the taxpayer fails to declare and pay the tax within the time limit, the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of paying the tax.

3. What is the punishment standard for not filing tax returns on time?

Failing to declare the company within the time limit stipulated by the tax bureau, if the circumstances are not serious, in addition to paying the tax on a monthly basis, the industrial and commercial tax authorities will impose a fine of more than 200 yuan per month on the enterprise, and if it is overdue for a long time, a late fee will be added; If the circumstances are serious, the tax authorities will impose a correspondingly higher fine according to the seriousness of the circumstances.