(1) if the value added tax or consumption tax is paid in one month, taxpayers shall pay taxes within ten days after the expiration of the period. If the tax is paid on one, three, five, ten, or fifteen days, the taxpayer shall pay the tax within five days after the expiry date, and declare tax within ten days from the first day of the month, and settle the tax payable last month.

(two) corporate income tax is payable in advance on a monthly basis or quarterly basis.

Taxpayers should be paid in advance within fifteen days after the end of the month or quarter. After the end of the year, the domestic funded enterprises will settle the bill in four months and make more payments. Foreign invested enterprises and foreign enterprises will settle the bill within five months.

(three) taxpayers who do not need to go through tax registration in accordance with the regulations shall, if they are to engage in taxable goods or goods, declare and pay taxes to the land owners and the state tax authorities on the date of tax payment.

(four) other taxes, where the tax law explicitly stipulates the tax payment period, shall pay taxes according to the time limit stipulated in the tax law.

(five) if the tax law does not specify the time limit for paying taxes, it shall pay taxes according to the time limit prescribed by the state tax authorities.

A small piece of jade