1. For small, medium-sized manufacturing enterprises that meet the prescribed conditions, after filing tax returns in accordance with the law, they can delay paying 50% of the prescribed taxes and fees, and small and medium-sized manufacturing enterprises can delay paying all the prescribed taxes and fees.

2. The delay period is 3 months.

3. Upon the expiration of the deferral period, the taxpayer shall pay the deferred tax according to law.

The tax reduction and exemption policies are as follows:

1, qualified manufacturing industries, etc., can apply to the competent tax authorities for refund of the incremental tax allowance from April 2022;

2. Qualified medium-sized enterprises in manufacturing and other industries may apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in July 2022;

3. Qualified large enterprises in manufacturing and other industries can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period of 2022 10.

The significance of tax planning:

1, save enterprise costs and realize the goal of maximizing profits. As the price for enterprises to enjoy government services, tax payment is an unavoidable obligation for every enterprise. At the same time, the profit of an enterprise is equal to income minus costs and expenses, and tax, as a deduction of income, plays a vital role in realizing the goal of maximizing profits. By arranging economic activities in advance, enterprises can achieve the goal of reducing tax burden within the legal scope, which not only undertakes the obligation to pay taxes, but also reduces the operating costs of enterprises, providing financial guarantee for enterprises to continue to expand reproduction.

2. It is conducive to enhancing the competitiveness of enterprises. If tax planning is scientific and reasonable, it will help to improve the income of enterprises. If enterprises can fully understand the preferential tax policies and use them reasonably, it will greatly reduce the tax burden of enterprises, thus amplifying the profits of enterprises.

3. Reduce legal risks. Tax planning is different from tax evasion and tax avoidance. Tax evasion is subject to legal sanctions, and tax avoidance is subject to anti-tax avoidance, while tax planning is not. It is a legal economic and financial management behavior in line with national legislative intent. Therefore, reasonable tax planning is both legal and can reduce the cost of enterprises and realize zero tax risk.

Legal basis: Article 3 of the Law of the People's Republic of China on Administration of Tax Collection.

The collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.