The annual report time of self-operated income is generally within 15 days after the end of the quarter.
Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.
legal ground
Interim Measures for the Annual Report of Individual Industrial and Commercial Households
Article 3 Individual industrial and commercial households shall, from June/KLOC-0 to June 30 every year, make use of the enterprise credit information publicity system or directly report to the.
The registered administrative department for industry and commerce shall submit the annual report of the previous year.
"Regulations of the People's Republic of China on the Administration of Company Registration" Article 57 A company shall submit the annual report of the previous year to the company registration authority through the enterprise credit information publicity system from June 30th to/kloc-0 every year and publicize it to the public.
Individual Income Tax Law of the People's Republic of China
Article 12
Taxpayers obtain business income, calculate individual income tax annually, and submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year.
Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.