Extended reading:
1. According to the Enterprise Income Tax Law of People's Republic of China (PRC) (Decree No.63 of the President of the People's Republic of China): "Article 54 Enterprise income tax shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations. ……"
2. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax (Guo Shui Fa [2009] No.79), Article 2 The final settlement and payment of enterprise income tax refers to the taxpayer's self-calculation of taxable income in this tax year within 5 months from the end of the tax year or within 60 days from the actual operation termination. According to the monthly or quarterly advance payment of enterprise income tax, determine the amount of tax payable or tax refund in the tax year, fill in the annual enterprise income tax return form, handle the annual enterprise income tax declaration with the competent tax authorities, provide relevant information required by the tax authorities, and make the annual enterprise income tax final settlement. Article 3 Where a taxpayer engages in production or business operation (including trial production or trial business operation) during the tax year or terminates its business operation in the middle of the tax year, whether it is during the tax reduction or exemption period, whether it is profit or loss, the enterprise income tax shall be settled and paid in accordance with the Enterprise Income Tax Law, its implementing regulations and the relevant provisions of these Measures. Taxpayers who collect enterprise income tax according to the approved quota shall not make final settlement. …… Article 8 When handling the annual tax return of enterprise income tax, taxpayers shall truthfully fill in the following relevant information: (1) the annual tax return of enterprise income tax and its schedule; (2) Financial statements; (3) Relevant information for filing; (four) the basic situation of the head office and branches, the way of tax collection of branches, and the advance payment of taxes of branches; (5) If an intermediary agency is entrusted to file tax returns, an agency contract signed by both parties shall be issued, and a report issued by the intermediary agency including items, reasons, basis, calculation process, adjusted amount, etc. A tax adjustment statement should be attached; (six) involving related party business, and submit the "People's Republic of China (PRC) * * * and China Annual Related Business Report"; (seven) other relevant information required by the competent tax authorities. …………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
Three. Time limit for filing (1) From the 20th1June 13, taxpayers shall submit the financial statements for the period of 20 13 and thereafter, and submit them according to the financial statements of 20 13. ………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… "
4. According to the Law of People's Republic of China (PRC) on the Administration of Tax Collection (Decree No.49 of the President of the People's Republic of China): "Article 25 Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations. ……"