What you need to make sure is that the time when your tax obligation occurs is also the basis of your bookkeeping time.
The tax payment period refers to the time when the taxpayer's tax obligation occurs or the tax payment period.
The tax payment period refers to the time when the taxpayer's tax payable belongs to a certain year and month, which is used to indicate whether the taxpayer pays the tax payable on time and distinguish the tax payment period. It is an effective means to prevent the taxes of previous years or other years from being confused with each other, so that the tax authorities cannot check and liquidate the taxpayer's tax payable, tax paid and tax refunded. At this stage, the ambiguity of the "tax payment period" is mainly manifested in the following points:
First, taxpayers ignore the "tax payment period" when handling tax returns, which is unclear and confuses the year and month, resulting in the inability to determine the "tax payment period".
Two, some tax collectors have a weak sense of responsibility, can not conscientiously perform their duties, strictly review the tax returns, and truly reflect the "tax payment period."