For tax-free projects with a continuous operation period of more than one year, tax-free filing shall be conducted once a year, and filing formalities shall be handled with the competent tax authorities before the end of January each year.

Newly-opened taxpayers shall go through the filing formalities with the competent tax authorities before filing their first tax returns. One-time business shall be filed at one time, and the filing formalities shall be handled with the competent tax authorities before the end of the month in which the business occurs.

Extended data

Measures for the administration of tax relief

Article 17? When the tax authorities accept or reject the filing of tax reduction or exemption, they shall issue a written certificate stamped with their special seal and dated.

Article 18? The audit of tax reduction and exemption filing is an audit of the integrity of the information provided by taxpayers, and does not change the taxpayer's true reporting responsibility.

Article 19 The tax authorities shall collect and enter the declaration materials. During the period when the taxpayer meets the eligibility conditions for tax reduction or exemption, the filing materials are filed at one time and can be enjoyed all the time during the policy duration.

Article 20? Taxpayers who enjoy the filing of tax reduction or exemption shall file tax returns in accordance with regulations. Taxpayers who enjoy tax reduction or exemption shall stop enjoying tax reduction or exemption and file tax returns in accordance with regulations. Taxpayers who enjoy the treatment of tax reduction or exemption shall report to the tax authorities in time when the situation changes.

State Taxation Administration of The People's Republic of China-Measures for the Administration of Tax Relief