每季度（1、4、7、10月）1-15日申报缴纳上季度营业税，征期的最后一日是星期六、日或者其他法定休假日，征期往后顺延1天。
Business Tax of the previous quarter should be declared and paid during the dates of 1-15 (in January, April, July and October) of every quarter. In case the last day of the tax settlement period falls upon a Saturday, Sunday or any other public holiday, the period shall be postponed by one day accordingly.
2、计算
换算的收入额=本期经费支出额÷（1-15%-5%）
应纳营业税=换算的收入额×5%
The amount of Business Tax payable
= the amount of expenditures for the current period÷(1-15%-5%) × 5%
注：15%为税务机关核定的利润率；5%为营业税税率。
Note: 15%:Deemed Profit Margin；5%: Rate of Business Tax
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