Tax payers should fill the return on the basis of taxable period determined by the competent tax authorities and file it and settle the tax payment within 10 days after the end of the month or period.

• 纳税人应按主管税务机关核定的纳税期限（或分次）、按期（或次）填报本表，并于次月1日起10日内；或自满之日起10日内申报纳税并结清上月税款。