1 month reporting period

Legal analysis: declaration period: for taxpayers who declare monthly and quarterly, the tax declaration period is extended to 65438+10.20. /kloc-During the reporting period of 0/month, according to the tax authorities' reply to your taxes and fees, timely complete the value-added tax, consumption tax, urban maintenance and construction tax, education surcharge, local education surcharge, personal income tax, enterprise income tax, stamp duty, land value-added tax, environmental protection tax, resource tax, social insurance premium, waste electrical and electronic products disposal fund, rural power grid repayment fund, renewable energy development fund and post-resettlement support fund for large and medium-sized reservoirs. Declaration and payment of taxes and fees such as inter-provincial large and medium-sized reservoir fund, Three Gorges reservoir fund, special oil revenue, water resources fee of Three Gorges power station, risk reserve for oil price regulation, compensation fee for road and bridge, compensation fee for soil and water conservation, transfer income from sewage charges, and relocation construction fee for air defense basement.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.