《中华人民共和国增值税暂行条例》第二十三条规定：“纳税人以一个月为一期纳税的，自期满之日起十日内申报纳税”．《中华人民共和国增值税暂行条例实施细则》第二十三条规定：“纳税人兼营免税项目或非应税项目而无法准确划分不得抵扣的进项税额的，按下列公式计算不得抵扣 Article 23 of the Provisional Regulations of the People’s Republic of China on Value-added Tax stipulates: “If a taxpayer pays tax for one month, it shall declare tax within 10 days from the date of expiration.” Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value-added Tax stipulates: "Where the taxpayer can not accurately classify the amount of input tax which can not be deducted from the tax-exempt items or non-taxable items, it shall not be deducted according to the following formula