1, business tax.
The tax payment period is "month", "quarter", "half a year" and "times"; The reporting period and payment period are "after month 10 day", "after quarter 10 day" and "after half a year 10 day". According to the tax law, the tax payment period is 5 days, 10 days and 15 days. Taxpayers in most provinces and cities 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 of annual remittance are "45 days after the end of the year (generally postponed everywhere)".
3. Personal income tax.
(1) For fixed-term households, the personal income tax payment period is "month", and the degenerate collection period also includes "quarter" and "half year"; The reporting period and payment period are "after month 10 day", "after quarter 10 day" and "after half a year 10 day";
(2) For the individual income tax withheld and remitted by withholding agents, the tax payment period is "month", and the reporting period and payment period are "7 days after the month";
(3) The taxable amount of income from contracted operation and lease operation shall be "year", and the reporting period and tax payment period shall be "30 days after the year"; If a taxpayer obtains the income from contracted operation or lease 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 tax payment period are "30 days after the year".
4. Resource tax.
The tax payment period is "month" and the tax declaration period is "month 10 day". According to the tax law, the tax payment period also includes 1, 3, 5, 10 and 15 days of each month.
5. Property tax.
(1) Real estate management department, the tax payment period is "month" and the tax declaration period is "month 10 day";
(2) For enterprises and other units, the tax payment period is "quarterly" and "half a year", and the reporting and payment period is "20th after the quarter", "20th May" and "165438+120th October" respectively;
(3) The individual's tax payment period is quarterly, semiannually and annually, and the tax declaration period is 20th after the quarter, 20th May,165438+120th October and 20th July respectively.
6. Stamp duty. The tax payment period of stamp duty is "times", the summary payment is "months" and the reporting payment period is "months later 10 days".
7. Land value-added tax. The tax payment period is "month" and "quarter", and the declaration and payment period is "7th day after the month" and "7th day after the quarter".
8. Vehicle and vessel use tax. The tax payment period is "at the beginning of the year", the tax declaration period is "three months at the beginning of the year", and the tax payment period for new cars or car repairs is "times".
9, urban construction tax, education surcharge with 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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