To file a tax return within fifteen days after the end of the month, the following materials must be submitted:
(1) business tax return;
(2) Financial and accounting statements and explanatory materials;
(3) Other information that needs to be declared.
3. Enterprise income tax declaration
Taxpayers of enterprise income tax shall declare in advance within 15 days after the end of the month or quarter, and make annual declaration within 45 days after the end of the year (enterprises and units that make final settlement shall submit their returns to the local tax authorities within 15 days or 45 days after the end of the year), and make final settlement within 4 months after the end of the year. When reporting, you must have the following information:
A. Quarterly advance payment
(1) income tax return;
(2) Financial and accounting statements and explanatory materials.
B. Annual remittance
(1) income tax return;
(2) Schedule of income tax return;
(3) Financial and accounting statements and explanatory materials;
(4) Other information.