加州税费管理局 11 月申报日历：销售税 10 月预缴 11 月 24 日到期，多项税费月底截止
加利福尼亚州州政府税费管理局（CDTFA）发布 11 月税务更新，列出近期申报截止日：销售与使用税 2026 年 10 月预缴款于 11 月 24 日到期；销售与使用税 10 月税款、使用税 10 月税款于 11 月 30 日到期。
特别税费方面，酒精饮料税 10 月税款与报表 11 月 16 日到期；香烟与烟草制品税、溢油防治与管理费、地下储罐维护费于 11 月 25 日到期；12 月 1 日有蒸馏酒公共承运人酒精饮料税到期，12 月 10 日有啤酒销售商与 PACT 法案账户 11 月报表到期，12 月 15 日有酒精饮料税 11 月税款到期。
CDTFA 另发布特别通知，含内嵌电池产品废弃物回收费费率自 2027 年 1 月 1 日起变更。税务提示方面，只通过在线市场销售、且交易由须持销售许可证的市场促成方完成的加州卖家，一般无须另行登记销售许可证。
CDTFA 办公室将于 11 月 26 日至 27 日因感恩节休假。
CDTFA November Filing Calendar: October Sales Tax Prepayment Due November 24, Month-End Deadlines Ahead
The California Department of Tax and Fee Administration (CDTFA) issued its November tax update listing upcoming filing due dates: the sales and use tax prepayment for October 2026 is due November 24, and October sales and use tax and use tax are due November 30.
For special taxes and fees, October alcoholic beverage taxes and reports are due November 16; cigarette and tobacco products tax, the oil spill prevention and administration fee and the underground storage tank maintenance fee are due November 25; December dates include distilled spirits common carriers on December 1, beer vendor and PACT Act reports on December 10, and November alcoholic beverage taxes on December 15.
CDTFA also issued special notices, including a change to the covered battery-embedded waste recycling fee rate effective January 1, 2027. In a tax tip, the department said a California seller who only sells through an online marketplace, where sales are facilitated by a marketplace facilitator required to hold a seller's permit, generally does not need to register for a separate seller's permit.
CDTFA offices will be closed November 26 and 27 for the Thanksgiving holiday.
来源：加州税费管理局
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图片来源：图：加州州议会大厦，加州固定图库照片。 / Photo: The California State Capitol, from the state's fixed photo library.
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