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Updated : 2015-06-10

The taxpayer in the period of tax payment has no tax payable or a taxpayer enjoying tax reduction or exemption benefits also shall report tax returns

According to the Article 32 of implementing rules for the tax administrative law, in the tax payment period the taxpayer also shall deal with tax returns even without tax payable. Taxpayers who enjoy tax reduction or exemption treatment shall report tax returns during the period of tax reduction or exemption according to provisions.