Deferred taxes and fees include the fourth quarter of 202 1 year1month,1month,1February or 20021year. That is, the corporate income tax, personal income tax, domestic value-added tax, domestic consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge that taxpayers should declare in accordance with the law during the reporting periods of 202 1 year 1 month,1February and 20221month are not.

Second, the analysis details

Small and medium-sized manufacturing enterprises can delay paying 50% of all taxes and fees, and small and medium-sized manufacturing enterprises can delay paying all taxes and fees after filing tax returns according to law. The period of delay is 3 months. Upon the expiration of the deferral period, the taxpayer shall pay the deferred tax according to law. Taxpayers who do not meet the requirements do not enjoy the tax deferral policy.

Third, how to continue to delay the payment of some taxes and fees in the fourth quarter of 20021year?

Small and medium-sized enterprises in the manufacturing industry delayed the payment of some taxes and fees in the fourth quarter of 20021year, and the deferred payment period continued to be extended for six months on the basis of the original three months. Taxpayer A belongs to the manufacturing small and medium-sized enterprises specified in Announcement No.30, and pays the relevant taxes and fees on a monthly basis. Taxpayer A has deferred the relevant taxes and fees for the period of 202 1 year1month according to the regulations, with a deferral period of 3 months, and will pay them before the end of the reporting period in March 2022 according to the original policy. 202 1 year 1 1 month, the payment period of relevant taxes and fees will be automatically extended by 6 months, which can be paid together with the declaration and payment of relevant taxes and fees in August 2022 during the reporting period in September 2022. If taxpayer A pays the relevant taxes quarterly, it has deferred the relevant taxes in the fourth quarter of 20021year according to the regulations, and the deferred payment period is 3 months. According to the original policy, it will be paid before the end of the reporting period in April 2022. The payment period of relevant taxes and fees in the fourth quarter of 20021year will be automatically extended by 6 months, which can be paid at the same time when the relevant taxes and fees in the third quarter of 2022 are declared and paid in the reporting period of 20221month.