Four Quarterly Tax Filing Times

The four quarterly tax filing schedules are as follows:

1. The first quarterly tax return is due in April, with a filing deadline of April 15;

2. The second quarterly tax return is due in July, with a filing deadline of July 15;

3. The third quarterly tax return is due in October, with a filing deadline of Oct. 15;

4. Fourth quarter tax returns are due in January of the following year, with a filing deadline of January 15th.

Social security payment regulations:

1, the object of payment: applicable to enterprises, institutions, social organizations, individual businessmen and other organizations of the working staff;

2, the proportion of payment: according to the provisions of different regions, the unit and the individual need to pay a certain proportion of social security fees;

3, the base of payment: social security payment base is usually linked to the employee's

4. Payment time: There is a fixed payment time for social security every month, and late payment may result in late fees;

5. Payment items: Social security generally includes pension insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance.

In summary, each quarterly tax return is scheduled for the last month of the quarter, i.e., April, July, October, and January of the following year, and the deadline for filing each quarterly return is uniformly set at the 15th of the month, to ensure that taxpayers have enough time to prepare and submit their tax documents.

Legal basis:

The Law of the People's Republic of China on the Administration of Tax Collection

Article 1

This law is enacted to strengthen the administration of tax collection, regulate the collection and payment of taxes, safeguard the state's revenue from taxes, protect the lawful rights and interests of taxpayers, and promote the development of the economy and society.

Article 2

This Law shall apply to the collection and management of all kinds of taxes collected by the tax authorities in accordance with the law.

Article 3

The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, shall be carried out in accordance with the provisions of the law; where the State Council is authorized by the law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations enacted by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make unauthorized decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.

Article 4

Laws and administrative regulations stipulate that units and individuals with tax obligations are taxpayers.

Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals as withholding agents. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.

The Individual Income Tax Law of the People's Republic of China

Article 3

The tax rate of individual income tax: (1) for comprehensive income, a super progressive tax rate of three to forty-five percent shall be applied (the tax rate table is annexed); (2) for business income, a super progressive tax rate of five to thirty-five percent shall be applied (the tax rate table is annexed); (3) for income from interest, dividends and dividends, and income from leasing of property, the taxpayer shall be obliged to pay tax in accordance with laws and administrative regulations. (c) interest, dividend, bonus income, property rental income, property transfer income and incidental income, applying a proportional tax rate of 20 percent.