Legal analysis: File personal income tax before the 7th of every month.

Before the 15th of each month, declare business tax, urban construction tax, education surcharge, and local education surcharge.

Stamp tax must be declared once at the end of the year (for the whole year).

Real estate tax and land use tax must be declared before April 15th and October 15th each year. However, tax requirements vary from place to place, so declarations must be made within the deadline required by the tax bureau in charge of the unit.

Vehicle and vessel use tax is declared and paid in April every year. Tax requirements vary from place to place. Declarations must be made within the deadline required by the tax bureau in charge of the unit.

Legal basis: "Provisional Regulations of the People's Republic of China on Value-Added Tax" Article 8 The amount of value-added tax paid or borne by taxpayers when purchasing goods, labor services, services, intangible assets, and real estate shall be the input tax amount .

The following input tax amounts are allowed to be deducted from the output tax amount:

(1) The value-added tax amount stated on the special value-added tax invoice obtained from the seller.

(2) The value-added tax amount indicated on the special customs import VAT payment note obtained from the customs.

(3) To purchase agricultural products, in addition to obtaining a special value-added tax invoice or a special customs import VAT payment note, the purchase price of agricultural products and an 11% deduction stated on the agricultural product purchase invoice or sales invoice The input tax is calculated at the rate, unless otherwise specified by the State Council. Input tax calculation formula:

Input tax = purchase price The amount of value-added tax indicated on the tax payment certificate obtained by the authority or withholding agent.

The items allowed for deduction and the adjustment of the deduction rate shall be decided by the State Council.