Enterprise income tax, individual income tax (except withholding), domestic value-added tax, domestic consumption tax and additional urban maintenance and construction tax, education surcharge and local education surcharge, excluding taxes and fees paid when applying to the tax authorities for invoicing.

Second, analysis

Medium-sized production enterprises that meet the conditions stipulated in the announcement may postpone the payment of 50% of all taxes and fees stipulated in Article 3 of the announcement.

Small and micro production enterprises that meet the requirements stipulated in the Announcement may postpone the payment of all taxes and fees stipulated in Article 3 of the Announcement for a period of three months.

When the extension expires, the taxpayer shall pay the deferred tax according to law.

3. How to determine the annual sales of small and medium-sized manufacturing enterprises enjoying the tax extension policy?

Enterprises established for one year as of September 30, 20021year are determined according to the sales from June 2020 to September 20021year;

Enterprises established less than one year as of September 30th, 20021year shall be determined according to the sales volume of the period/actual monthly sales volume × 12 months as of September 30th, 20021year;

Enterprises established on or after 202 1, 1 and1are determined according to the sales volume of the first reporting period/actual operating month × 12 months.