纳税申报的期限？

纳税申报的期限？

1. 凡按月申报缴款的税种，统一在月份终了之日起15日内进行申报缴款；
2. 凡按季度、半年度申报缴款的税种，统一在每季度或者半年度终了之日起15日内申报缴款（含预缴）；
3. corporate income tax、个人所得税年所得12万以上自行申报及生产经营所得汇算清缴按法定期限不变；
4. 车船税申报缴款期限不变。

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