Notice Of Business Tax Payment

The time limit and time limit for the declaration of business tax and the period of tax payment are 1, five, ten, fifteen, or one month respectively. The specific tax payment period of taxpayers shall be approved by the competent tax authorities according to the amount of tax payable by taxpayers.

Taxpayers who pay taxes for a period of one month shall declare their taxes within ten days from the date of expiry. If they pay taxes on one, five or ten days or fifteen days, the tax shall be paid within five days from the date of expiry, and they shall be declared and paid within ten days from the first day of the first month, and the tax payable should be settled last month.

The period of tax payment for withholding agents shall be implemented in accordance with the provisions of the preceding two paragraphs.

2, the financial industry (excluding pawnbroking) has a tax payment period of one quarter.

The tax payment period for insurance industry is one month.

Taxpayers who pay taxes in one quarter shall declare tax within ten days from the date of expiry.

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