According to the relevant laws and regulations, taxpayers must declare all kinds of taxes generated by the internal and external business of the company every year. There are many taxes involved in the company's business, but the time of each tax payment is not exactly the same, so it is easy to cause confusion for taxpayers of newly established companies, miss the prescribed tax payment time, and cause unnecessary losses to the company. Therefore, Mande Enterprise Service has sorted out the tax declaration time of various taxes for taxpayers' reference.

1, business tax.

The tax payment period is "month", "quarter", "half a year" and "times"; The reporting period and payment period are "after the month 10", "after the quarter 10" and "after half a year 10". According to the tax law, the tax payment period is 5 days, 10, 15, and most provincial and municipal taxpayers generally declare monthly and quarterly.

2. Income tax.

The tax payment period is "month" and "quarter"; The reporting period and payment period are "after the month15th" and "after the quarter15th"; The reporting period and payment period for the annual remittance and payment are "45 days after the end of the year (generally extended by all localities)".

3. Personal income tax.

(1) For fixed-term households, the personal income tax payment period is "month", and there are also "quarter" and "half a year" in the degenerate levy period; The reporting period and payment period are "after the month 10", "after the quarter 10" and "after half a year 10";

(2) For individual income tax withheld by withholding agents, the tax payment period is "month", and the reporting period and payment period are "7 days after the month";

(3) For the tax payable on the income from contracted operation and leased operation, the tax payment period is "year", and the reporting period and payment period are "30 days after the year"; If the taxpayer obtains the income from contracted operation or leased operation by stages within one year, the tax payment period is "times", and the reporting period and payment period are "7 days";

(4) For taxpayers who obtain income from abroad, the tax payment period is "years", and the reporting period and payment period are "30 days after the year".

4. Resource tax.

The tax payment period is "month", and the declaration and payment period is "month after 10". According to the tax law, the tax payment period also includes 1 day, 3/day, 51day and 15/month.

5. Property tax.

(1) Real estate management department, the tax payment period is "month", and the reporting and payment period is "month after 10";

(2) For enterprises and other units, the tax payment period is "quarter" and "half a year", and the reporting and payment periods are "20th after quarter", "20th May" and 1 1 20th month "respectively;

(3) For individuals, the tax payment period is "quarter", "half year" and "year", and the reporting and payment periods are "20th after quarter", "20th May",1/20th month "and" 20th July "respectively.

6. Stamp duty. The tax payment period of stamp duty is "times", or "months" for summary payment, and the reporting and payment period is "months later 10".

7. Land value-added tax. The tax payment period is "month" and "quarter", and the declaration and payment period is "7 days after the month" and "7 days after the quarter".

8. Vehicle and vessel use tax. The tax payment period is "at the beginning of the year", the declaration and payment period is "three months at the beginning of the year", and the tax payment period for new or repaired vehicles is "times".

9, urban construction tax, education fee additional reference to the relevant provisions of the business tax.

10, the land use tax refers to the relevant provisions of the property tax.

The above is the tax payment time corresponding to different tax offices. Taxpayers should pay taxes on time to avoid unnecessary losses.

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