The premise of delaying the payment of taxes is that they have been declared on time, but due to objective reasons, it is difficult to apply for delaying the payment of declared taxes. Delayed declaration is due to some reasons, it is impossible to file tax returns within the prescribed tax return period, and apply to the tax bureau for an extension of filing the corresponding taxes.

Second, analyze the details

If it is really difficult to file a tax return or submit a tax withholding or collecting report within the prescribed time limit and an extension is needed, an application for extension shall be filed with the tax authorities within the prescribed time limit, and it shall be handled within the approved time limit after being approved by the tax authorities. If it is necessary to postpone tax payment, it shall submit an application report for deferred tax payment, the current monetary balance and the statements, balance sheets, employee funds payable, social insurance premiums and other budgets required by the tax authorities before the expiration of the tax payment period.

3. Under what circumstances can an enterprise postpone filing and paying taxes?

An enterprise may postpone the declaration and payment of taxes under the following two circumstances:

1. The taxpayer suffers heavy losses due to force majeure, and the normal production and business activities are greatly affected;

2. The current monetary funds are not enough to pay taxes after deducting the wages and social insurance premiums payable to employees.