Spring Festival tax filing deadline

The deadline for filing tax returns for the Spring Festival has been extended to February 23rd.

According to the regulations, the holiday time for the Spring Festival in 2023 is from February 1 1 to 17, ***7 days. Therefore, the tax return originally scheduled for February 15 was postponed to February 23rd. This means that the financial personnel need to complete the tax return before February 23. This change is to adapt to the influence of the Spring Festival holiday on the work arrangement and ensure that taxpayers have enough time to prepare and submit tax information.

The basic concept of taxation:

1, the definition of tax: tax is a kind of free compulsory payment levied by the state on social members in order to obtain fiscal revenue and regulate the economy;

2. Functions of taxation: Taxation mainly has the functions of fiscal revenue, regulation and social management;

3. Taxes classification: Taxes can be divided into direct taxes and indirect taxes according to the object of collection and the characteristics of taxes, in which direct taxes refer to taxes directly levied on the income and property of individuals or enterprises, and indirect taxes refer to taxes levied on the production, circulation and consumption of goods and services;

4. Tax principle: tax collection follows the principles of legality, fairness, convenience and economy;

5. Tax management: Tax management includes tax registration, tax planning, tax declaration and tax collection and management.

To sum up, in order to adapt to the impact of the Spring Festival holiday in 2023 on work arrangements and ensure that taxpayers have enough time to prepare tax information, the Inland Revenue Department extended the deadline for filing tax returns originally scheduled for February 15 to February 23, so as to give financial personnel more time to complete tax returns.

Legal basis:

Notice of the General Office of State Taxation Administration of The People's Republic of China on Defining the Time Limit for Tax Declaration 202 1.

Second,

65438+1 October 1 3rd holiday, 1 monthly tax return period extended to120th.