If the VAT declaration is approved as a quarterly report, it will be reported once a quarter; If it is approved as a monthly report, it must be a monthly report.

Income tax in the national tax is generally quarterly.

Financial statements are reported together according to the reporting period of VAT.

Declaration order: first declare financial statements, then report value-added tax, and then report income tax.

If the VAT declaration is approved as a quarterly report, it will be reported once a quarter; If it is approved as a monthly report, it must be submitted once a month.

1. The submission time of financial statements is consistent with the filing time of enterprise income tax.

Taxpayers who declare enterprise income tax on a monthly basis submit financial statements on a monthly basis, and taxpayers who declare enterprise income tax on a quarterly basis submit financial statements on a quarterly basis, and submit annual financial statements within five months after the end of the tax year.

2. In addition to online electronic financial statements, annual paper financial statements shall be submitted to the national tax and local tax authorities separately.

The reporting period of various taxes.

Financial statements should be submitted every month. Financial statements should be made every month and reported in the tax bureau, even if they are all zero months.

The process of making accounts and auditing tax returns of the limited company: after evaluation, quotation and negotiation, sign an agreement on making accounts and filing tax returns → advance payment → sorting out documents, accounting treatment → making accounts → submitting them to auditors for audit → completing the audit → submitting the report to shareholders for signature → accountants going to the government to file tax returns with the signed audit report → returning relevant documents to customers.

1 Taxpayers who pay value-added tax and consumption tax shall declare within 15 days after the expiration of one month, and pay taxes in one, three, five, ten or fifteen days, pay taxes in advance within five days from the expiration of the period, and declare and settle the tax payable in the previous month within 15 days from the first day of the following month.

2. Taxpayers who pay enterprise income tax shall, within 15 days after the end of the month or quarter, file an advance income tax declaration with the local competent national tax authorities; Domestic-funded enterprises, foreign-invested enterprises and foreign enterprises shall file income tax returns with the local competent national tax authorities within 45 days after the end of the year.

3. For other taxes, if the tax law has clearly stipulated the time limit for tax declaration, it shall be declared within the time limit stipulated in the tax law.

4. If the tax law does not specify the time limit for tax declaration, the tax declaration shall be made according to the time limit determined by the competent national tax authorities according to the specific circumstances.

Taxpayers and withholding agents who pay taxes in one installment of 1 month shall file tax returns within 10 days from the expiration date; If 1 day, 3rd, 5th, 10 or 15 is the first installment, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared within 1 0 days of the following month; If the tax is paid on a quarterly basis of 1 month, the tax shall be declared within 10 days from the expiration date.

How to declare quarterly financial statements? According to our introduction in the above article, you can know that enterprises need to deal with their daily accounts according to the accounting standards of enterprises. After the accounting vouchers of enterprises are summarized, the financial statements of enterprises can be monthly or quarterly.