Schedule of Important Tax Events
| Tax Work Calendar：Periodical
Work Items |
| Dates |
Work
Outline |
| From |
To |
| 1/1 |
1/31 |
Filing withholding ＆ non-withholding
tax statement, dividends vouchers , income
statement of transferring tax-deferred stocks,
trust income tax return form, trust property
income tax statement, and declaration of
purchases of participant in multi-level
sales enterprise. |
| 1/1 |
2/10 |
The withholding unit sends
out withholding ＆ non-withholding tax statement,
dividends vouchers and income statement
of transferring tax-deferred stocks to the
taxpayers. |
| 5/1 |
5/31 |
Filing the annual income
tax return, profit-seeking enterprise files
the statement of changes in the imputation
credit accounts, and files the undistributed
earnings. |
| 2/1 |
2/28 |
Profit-seeking enterprise
reports its assets revaluation.
（For those whose fiscal years are calendar
year） |
| 9/1 |
9/30 |
Provisional payment of
the profit-seeking enterprise income tax. |
| 9/1 |
9/30 |
1.Apply for adopting or
changing an inventory evaluation method.
2.Apply for adopting the inventory retail
price method.
3.Apply for adopting or changing a fixed
assets depreciation method.
4.Apply for adopting or changing an evaluation
method of short-term investment. |
| 1/1 |
12/31 |
Report on constitution
or amendment of regulations governing retirement
of employees. |
| The first day of each month. |
The tenth day of each month. |
Collection of business
tax assessed by the tax authority for special
food and beverage services enterprises. |
1/1
4/1
7/1
10/1
|
1/5
4/5
7/5
10/5
|
Small business entities
report input documentary evidences. |
1/1
3/1
5/1
7/1
9/1
11/1
|
1/15
3/15
5/15
7/15
9/15
11/15
|
Business entities file
sales amount and tax payable. |
| 2/1 |
2/10 |
Fourth quarter collection
of business tax for small business entities. |
| 5/1 |
5/10 |
First quarter collection
of business tax for small business entities. |
| 8/1 |
8/10 |
Second quarter collection of business tax
for small business entities. |
| 11/1 |
11/10 |
Third quarter collection of business tax
for small business entities. |
2/1
4/1
6/1
8/1
10/1
12/1
|
2/15
4/15
6/15
8/15
10/15
12/15
|
Zero-tax-rate firms file
sales amount and tax payable. |
| Three months before
the beginning of fiscal year. |
Non-corporate profit-seeking
enterprise applies for changing its accounting
basis. |
| Within the six
months from the beginning for fiscal year. |
Profit-seeking enterprise
applies for using a blue return.
（excluding newly established profit-seeking
enterprise） |
| Within one month
before the closing of fiscal year. |
Newly established profit-seeking
enterprise applies for using a blue return. |
| Prior to or on
the end of November of each year. |
Application by business
entities to use an estimated quantity of
computer uniform invoices in each designated
period in the following year. |
