Deferred taxes and fees include enterprise income tax, individual income tax, domestic value-added tax, domestic consumption tax and additional urban maintenance and construction tax, education surcharge and local education surcharge, excluding taxes and fees withheld, collected and remitted and paid when applying to the tax authorities for invoicing.

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Deferred tax payment means deferred tax payment. Deferred tax payment is a special provision for all or part of taxpayers to extend the tax payment period appropriately with the approval of the relevant tax authorities in order to take care of taxpayers who cannot pay taxes on time due to special difficulties such as temporary capital turnover difficulties. Enterprises can apply for deferred payment of some taxes and fees, among which medium-sized manufacturing enterprises can defer payment of 50% of all taxes and fees stipulated in the announcement, and small and micro manufacturing enterprises can defer payment of all taxes and fees stipulated in the announcement. For the above-mentioned taxes and fees that have been paid into the warehouse and belong to the period of 2022 1 month, enterprises can voluntarily choose to apply for tax refund and enjoy the deferred payment policy.

Third, how to calculate the deferred VAT refund?

Taxpayers who meet the conditions of deferred tax payment still need to declare according to the regulations, and fill in the actual data of the current period when filing. After the declaration is completed, the taxpayer who is confirmed to be applicable to deferred tax payment may temporarily not pay the corresponding deferred tax in the tax payment link. When the tax payment is deferred, the tax normally declared should still be withheld as before, but when the tax is paid, the tax payable can be deducted according to the actual tax paid.