Taxable year: Gregorian Calendar year in which the income is derived.
纳税年度:填写取得所得的公历年度。
In case income is gained monthly or timely, the settlement shall be made within three months after the end of taxable year.
如果分月或分次取得所得的,年度终了后三个月内汇算清缴。
The final settlement shall be made and the return filed within three months after the end of each taxable year. Any excess payment shall be refunded and deficiency shall be repaid.
个体工商户年度生产、经营所得应在年度终了后三个月内报送此表,进行汇算清缴,多退少补。
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