Paying taxes on time is the basic requirement of tax law. There are penalties for violating the limit of tax payment in the codes after the Tang Dynasty. In ancient China society, the tax payment period was subject to three factors: First, the season when crops were ripe. Only when the grain is ripe can farmers talk about paying taxes on it. Therefore, planting rice or wheat has the greatest impact on paying taxes and grains. In fact, the tax payment period in ancient times basically corresponds to the maturity time of rice and wheat. The second is the geographical environment. Its influence is mainly manifested in two aspects: first, the maturity time of crops, such as early maturity of rice in the south and late maturity in the north; The second is the time to deliver food. The distance from the capital is long, and the time near the capital is short. In this way, the tax payment period between the north and the south, the mainland and the frontier is different sooner or later. The third is the mode of payment. After the reform of the two tax laws, especially after the reform of the one-whip law, paying taxes with silver has become the mainstream. There is no direct relationship between the maturity time of grain and tax payment. This has brought convenience to the collection of tax grain. Here are some concrete examples:

The Tang Dynasty stipulated that summer tax should be paid in June and autumn tax in November. In Song Dynasty, summer tax was generally paid from June 1 day to the end of August, and autumn tax was paid from June 1 October1day to the end of February. Moreover, the time limit for paying the two taxes is divided into three boundaries, which is the time division of paying the two taxes and paying them. The Jin dynasty also had the same regulations: summer tax was in June, July and August, and autumn tax was in October, November and December, which was limited to 300 miles in January. In the fifth year of Taihe (AD 1205), the autumn tax was changed to November, and the cold summer tax was changed to July. The Laws of the Qing Dynasty (volume 1 1) stipulates that summer tax will be levied on May 15 and paid in July. /kloc-the autumn grain will be opened on the first day of October, and all the goods will be ready in February/kloc-October. Offenders will be punished with sticks ranging from 60 to 100 according to the length of violation.