What is the difference between a tax deadline and a tax filing deadline?

1. The meaning of the representative time is different: the tax period refers to the period of tax payment, that is, how long it takes to pay once. If the VAT is declared and paid on a monthly basis, the VAT payment period is 1 month, that is, the taxpayer of continuous production and operation must pay the tax once a month.

The tax declaration deadline refers to the time requirement for tax declaration, that is, the tax declaration must be made within the specified time. Excluding holidays, the deadline for filing VAT returns is before the 15th of each month.

2. The calculation method is different.

The formula for calculating the tax period is:

Net operating income = operating income - operating expenses - depreciation of productive fixed assets - production tax + net income from rental housing, net income from leasing other assets and net rent converted from self-owned housing, etc. Net property income does not include premium income from the transfer of ownership of assets.

The formula for calculating the tax declaration period is expressed as: real growth rate of per capita disposable income = (per capita disposable income in the reporting period per capita disposable income in the base period) Household consumption** index -100%.

3. The basis for determination is different.

The tax declaration period is determined according to the characteristics of each tax, and the tax payment period of each tax is different because of its collection object and tax calculation link, and the same tax can also be different because of the taxpayer's business situation, different financial accounting, and the size of the tax payable, and the declaration period is not the same, which can be divided into filing and paying taxes on a regular basis and filing taxes on a one-time basis.

The determination of the tax payment period is actually determined according to the different characteristics of the production and operation of the various sectors of the national economy.

4. The consequences of failing to pay on time are different.

The period for filing a tax declaration is to take a certain period of time when the taxpayer incurs the tax liability, and if the taxpayer cannot file the tax return on time, the tax declaration shall be made on a one-time basis. Taxpayers and withholding agents may postpone public holidays as prescribed by the state. Public holidays refer to New Year's Day, Spring Festival, May Day, National Day and Saturdays.

The tax deadline is the last time limit for taxpayers who are liable to pay taxes to the state. It is the embodiment of the compulsion and fixity of taxation in time. Any taxpayer must pay taxes on time, otherwise it is a violation of the tax law and will be punished by law.

Tax period refers to the period of time during which your tax is calculated, such as December 2010. Then your tax period is December 1, 2010 - December 31, 2010.

The filing deadline refers to the period of time you file your tax return. For example, for December 2010 taxes, your filing deadline may be between January 1, 2011 and January 10, 2011.

Treasury payment refers to the latest date on which the tax is paid. Generally, it is paid after filing, for example, you can file on the 10th and pay the tax before the 15th.

Hello dear This is different, tax declaration is to submit the declaration information to the tax authorities. The provisions are as follows: Article 25 Taxpayers shall, in accordance with the provisions of laws and administrative regulations or the tax authorities in accordance with the provisions of laws and administrative regulations, determine the time limit for filing and the content of the declaration, truthfully handle the tax declaration, submit the tax returns, the draft of the financial and accounting statements, and other tax payment materials that the tax authorities require the taxpayers to submit according to their actual needs.

1. The deadline for payment of value-added tax and urban construction tax is within 10 days of the following month; 2. Within 15 days after the enterprise income tax quarter (if the local tax authority confirms that the payment is made on a monthly basis, the 10th of the following month) is the deadline for payment, and the deadline for final settlement is 4 months; 3. Real estate tax, urban land use tax, etc., shall be paid within the prescribed time limit of the local tax authorities (generally twice a year in different places). 4. On the last day of payment within the time limit, if it encounters a rest day, it will be postponed by one day; In the event of a long holiday (Spring Festival, Friday.

1. 11 sections), which will be postponed accordingly according to the rest day; 5. Late fees will be charged at 5/10,000 per day; 6. If the tax authorities order the payment to be made within the time limit, the tax authorities may impose a fine.

Article 15 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection of Taxes Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and public institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with relevant certificates. The tax authorities shall register and issue the tax registration certificate on the day of receipt of the declaration. Article 54 of the Enterprise Income Tax Law of the People's Republic of China shall be paid in advance on a monthly or quarterly basis.

Enterprises shall, within 15 days from the date of the end of the month or quarter, submit the prepayment of enterprise income tax return to the tax authorities and pay the tax in advance. The enterprise shall, within five months from the date of the end of the year, submit the annual enterprise income tax return to the tax authorities, and check the payment of the tax refund payable by the taxpayer. When submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other information related to the failure in accordance with the regulations.