新税制实施以前，以一个月为纳税期限的企业，其申报和缴纳税款的时间为，次月后的七日内，最后一天上。遇法定假日或厂休日时，还可顺延。新税制实施以后，以一个月为纳税期限的企业，其纳税申报和缴纳税款的时间为次月后的十日内。有些企业在具体办理纳税申报和缴纳税款的手 Before the implementation of the new tax system, enterprises that used a one-month tax deadline were required to file and pay taxes on the last day of the seven days after the next month. In case of statutory holidays or factory holidays, but also postponed. After the implementation of the new tax system, one month for the tax deadline of the enterprise, its tax returns and payment of tax time is less than ten days after the next month. Some enterprises in the specific tax returns and pay taxes hand