The tax bureaus of provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning are the examination and approval authorities for deferred tax payment, that is, only provincial tax bureaus, autonomous region tax bureaus, municipalities directly under the central government tax bureaus and cities under separate state planning tax bureaus can examine and approve deferred tax payment.

What information should I prepare to apply for deferred tax payment? 1. application form for tax administrative license;

2. Application form for deferred tax payment;

3. The agent's ID card;

4. Power of attorney;

5. The identity certificate of the agent;

6. Taxpayer's application for deferred tax payment report (detailing the reasons for deferred application, personnel salary, social insurance expenses and tax payment for three consecutive months). If the taxpayer suffers heavy losses due to force majeure, and the normal production and business activities are greatly affected, the taxpayer shall explain the force majeure in the report and promise: "The above situation is true, and hereby promise." );

7. Current monetary fund balances and statements of all bank deposit accounts; 8. Expenditure budget required by provincial tax authorities, such as wages payable to employees and social insurance premiums;

9. Balance sheet.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Fifth _ the State Council tax authorities are in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.

Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.

All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.

No unit or individual may obstruct the tax authorities from performing their duties according to law.