In order to facilitate the market participants to know the applicable tax and fee support policies in time, the State Administration of Taxation has sorted out the newly issued and continued policies, and formed a new combined tax and fee support policy guideline covering 33 items according to the compilation style of enjoying subjects, preferential contents, enjoyment conditions and policy basis, which will be continuously updated according to the newly issued tax and fee policies. Today, I will take you to know: the new tax and fee support policy-the policy of delaying the payment of some taxes and fees by small and medium-sized enterprises in manufacturing industry.

Policy of delaying payment of some taxes and fees for small and medium-sized enterprises in manufacturing industry

Subject of enjoyment

Qualified small and medium-sized manufacturing enterprises (including sole proprietorship enterprises, partnerships and individual industrial and commercial households)

Preferential content

On the basis of continuing to delay the payment of some taxes and fees in the fourth quarter of 20021year, delay the payment of some taxes and fees in the first quarter and the second quarter of 2022: after filing tax returns according to law, medium-sized manufacturing enterprises can delay the payment of 50% of all taxes and fees stipulated in this policy, and small and micro manufacturing enterprises can delay the payment of all taxes and fees stipulated in this policy for a period of 6 months. When the delay period expires, the taxpayer shall pay the corresponding monthly or quarterly taxes according to law.

Enjoy conditions

1. Medium-sized manufacturing enterprises refer to enterprises whose industry category in the national economic industry classification is manufacturing and whose annual sales are more than 20 million yuan (including 20 million yuan) but less than 400 million yuan (excluding 400 million yuan). Small and micro enterprises in manufacturing industry refer to enterprises whose industry category is manufacturing industry in the national economic industry classification, and whose annual sales are below 20 million yuan (excluding 20 million yuan).

Sales amount refers to the sales amount of VAT, including sales amount of tax declaration, sales amount of inspection and compensation, and sales amount of tax assessment and adjustment. Where the difference in value-added tax policy is applicable, it shall be determined by the sales amount after the difference.

2. The annual sales of small and medium-sized enterprises in manufacturing industry shall be determined in the following ways:

Enterprises that have been established for one year as of 2002 1 year1February 3 1 day are determined according to the sales of the period from 20021year1month to 20021year1February.

Enterprises established less than one year as of February 3, 20021year1February 3 1 year1February 3/year/actual operating month × 12.

Enterprises established on or after 1 month 1 day in 2022 shall be determined according to the actual sales in the reporting period/actual operating month × 12 months.

3. Deferred taxes and fees include corporate income tax, personal income tax, domestic value-added tax, domestic consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge, which belong to 2022 1 month, February, March, April, May and June (paid monthly) or the first quarter and second quarter of 2022 (paid quarterly).

For the above-mentioned taxes and fees that have been paid in storage for 2022 1 month before the implementation of the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing the Implementation of Delaying Payment of Some Taxes and Fees for Small and Medium-sized Enterprises in Manufacturing Industry (No.2, 2022), enterprises can voluntarily choose to apply for tax refund (fees) and enjoy the deferred payment policy.

Policy basis

Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continued Implementation of Delaying Payment of Some Taxes and Fees by Small and Medium-sized Enterprises in Manufacturing Industry (No.2, 2022)