"If a taxpayer is unable to pay the tax on time due to special difficulties, it may postpone the payment of the tax with the approval of the State Taxation Bureau and the Local Taxation Bureau of the province, autonomous region or municipality directly under the Central Government, but the longest period cannot exceed three months."

When handling deferred tax payment, we should pay attention to the following points: ① Special difficulties refer to the direct impact of force majeure, accidents, national adjustment of economic policies and administrative instructions on some taxpayers; Short-term payment default caused by triangular debt or debt chain. (2) the application is made in writing. When a taxpayer needs to apply for deferred tax payment, it shall obtain the Approval Form for Delayed Tax Payment from the competent tax authority in triplicate. After being approved by the competent tax authority, one copy shall be handed over to the taxpayer, one copy shall be kept by the competent tax authority, and one copy shall be kept by the competent tax authority. (3) The deferred payment of tax shall be effective only after the tax authorities report it to the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government for approval. ④ Taxpayers should actively raise funds to pay taxes during the extension period. ⑤ The extension period shall not exceed 3 months at the longest, and the same tax shall not be subject to rolling examination and approval. ⑥ There is no need to add late fees during the approved extension. ⑦ After the expiration of the period, the copy of the payment book and tax payment certificate of the enterprise's deferred tax payment must be reported step by step.

If the tax has not been paid after the extension, we should pay attention to the following: ① The tax authorities should not only actively urge the tax arrears, but also strictly impose late fees. (2) The time for collecting the late payment fee shall be counted from the day after the expiration of the approval period, that is, it shall not include the approved period of deferred tax payment. (3) After paying the tax, the enterprise must report the copy of the payment book (including the late payment fee) and the tax payment certificate (including the late payment fee) step by step.