The tax payment period of a taxpayer is 1 day, 3rd, 5th,1day,15th or one month, which shall be specifically approved by the competent tax authorities according to the actual situation.

If the tax cannot be calculated according to the fixed period, the tax can be calculated by time. Taxpayers who pay taxes in monthly installments shall declare and pay taxes within 10 days from the expiration date; If the tax is paid on 1 day, 3rd, 5th, 10 or 15, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared and settled within 1 0 of the following month. The time limit for withholding agents to pay taxes shall be governed by the provisions of the preceding two paragraphs.

The tax department has special reports.