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。
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。
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.
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