1, taxpayers must hold the tax card to the tax declaration window to handle tax returns. Tax returns, tax returns, invoices, invoices, reserves and monthly statements; details of the VAT special invoice; the detailed list of deductions for VAT invoices; the balance of invoices for VAT invoices; the financial statements and other relevant information; and the income tax payers, within 2 days after the end of the quarter, within forty-five days after the end of the year (the foreign investment enterprises should submit four months within the four months after the end of the year), submit the accounting statements and income tax returns to the competent tax authorities. The taxpayers of value added tax and consumption tax shall declare tax to the competent tax authorities within ten days after each month, and submit the following tax declaration materials: value added tax and consumption tax, within 2 days after each month. 4, when taxpayers fail to handle tax returns on time, they should submit written applications for deferred declarations to the competent tax authorities within the prescribed time limit for tax declaration. After approval by the competent sub bureaus, the tax returns can be processed within the approved time limit. If the last day of the declaration period is Sunday or other statutory leave days, the next day of the holiday is the last day of the deadline. Wei