1, taxpayers who need to apply for an extension of their tax returns can apply for an extension of their tax returns if they are unable to file their tax returns on schedule due to natural disasters such as wind, fire, water and earthquake;

2. If individual taxpayers and withholding agents are unable to file tax returns on schedule due to force majeure, they need to file an application report with the tax authorities in writing within the tax payment period, and they can postpone the tax returns after passing the examination. If more taxpayers and withholding agents are unable to file tax returns due to major disasters, the tax authorities can directly announce that taxpayers and withholding agents are allowed to postpone the tax returns and wait for the disaster to be eliminated.

3. Taxpayers and withholding agents who need to apply for an extension of tax return can apply for an extension of tax return if it is difficult to calculate the tax payable due to untimely accounting treatment. The applicant needs to submit an application for an extension of tax return in writing to the local tax authorities within the tax return period, and can postpone tax return after the application is approved;

Legal basis: Article 31 of the Law of the People's Republic of China on Administration of Tax Collection.

Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone the payment of taxes for a maximum of three months.