1. Deferred tax: enterprise income tax, individual income tax, domestic value-added tax, domestic consumption tax and additional urban maintenance and construction tax; 2. Deferred expenses: education surcharge and local education surcharge. Deferred payment term: 6 months 1. 202 1 In the fourth quarter, some taxes and fees continued to be deferred, and the deferred payment period continued to be extended for 6 months; 2. In the first quarter and the second quarter of 2022, part of the taxes and fees will be deferred, and the deferred payment period is 65438+ 10, February, March, April, May and June (monthly payment) or the first quarter and the second quarter of 2022 (quarterly payment); 3. Small and medium-sized manufacturing enterprises that meet the requirements stipulated in Announcement No.2 in 2022 meet the requirements of the Tax Administration Law and its detailed rules for implementation (that is, taxpayers suffer heavy losses due to force majeure, and their normal production and business activities are greatly affected; If the current monetary funds are not enough to pay taxes after deducting the wages and social insurance premiums payable to employees, they may still apply for extension of tax payment according to law.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.