正常情况下纳税人要按照法律、行政法规规定或者税务机关依照法律、行政法规规定的期限,缴纳或解缴税款,这是纳税人发生纳税义务或者扣缴义务后,向国家缴纳税款或者解缴税款的时间限制。为了保证国家财政收入的及时入库,各个税种根据具体情况和特点,规定了纳税的期限即按期纳税和按次纳税,这在税法中都有详细的规定。 Under normal circumstances, the taxpayer shall pay or rescind the tax according to the provisions of laws, administrative regulations or the tax authorities in accordance with the time limit prescribed by laws and administrative regulations. This means that after the taxpayer has paid his tax liability or withholding obligation, he will pay the tax or The time limit for tax payment. In order to ensure the state treasury income timely storage, according to the specific circumstances and characteristics of various taxes, provides for the deadline for tax payment on time and on-time tax, which have detailed provisions in tax law.