Small and medium-sized enterprises in manufacturing industry

Two. Policy content

(1)202 1 In the fourth quarter, some taxes and fees continued to be deferred.

The announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (20021No.30) on matters related to deferred payment of some taxes and fees in the fourth quarter of 2002/KLOC-0 stipulates that small and medium-sized manufacturing enterprises should defer payment of some taxes and fees in the fourth quarter of 2002/KLOC-0, and the deferred payment period will continue to be extended for six months.

(2) In the first and second quarters of 2022, some taxes and fees were deferred.

Small and medium-sized manufacturing enterprises that meet the requirements can defer payment of 50% of the prescribed taxes and fees after filing tax returns according to law, and small and medium-sized manufacturing enterprises can defer payment of all the prescribed taxes and fees for a period of six months.

Three operating procedures

(A) the way to enjoy

When declaring relevant taxes and fees, taxpayers should judge whether to enjoy the deferred tax policy according to the actual business situation, and they can enjoy it only if they meet the prescribed conditions. The tax authorities shall conduct post-event risk verification on compliance.

(2) Handling channels

It can be handled through the tax service office (office) and the electronic tax bureau. The specific location and website can be found in the "tax service" column of the website of the tax bureaus of all provinces (autonomous regions, municipalities directly under the central government and cities under separate state planning).

(3) Reporting requirements

1.202 1 In the fourth quarter, some taxes and fees will continue to be deferred. First, if the taxpayer fails to pay the taxes and fees in the fourth quarter of 20021before the implementation of the announcement, the taxpayer does not need to operate, and the payment period will be automatically extended by 6 months.

Taxpayers need to pay relevant taxes and fees before the expiration of holdover period.

For example, the related taxes and fees deferred by taxpayers in 202 1,1(ownership period) will be automatically postponed for 6 months on the basis of the extension of 3 months, and the taxpayers shall pay them before the expiration of the filing period in September 2022.

2. Taxpayers who have paid the deferred tax of 202 1 the fourth quarter before the implementation of the announcement can voluntarily choose to apply for tax refund (fee) and enjoy the policy of continuing deferred payment.

Choose tax refund (fee) and enjoy the deferred payment policy, according to the following procedures:

(1) Correct the declaration.

Taxpayers make corrections through the electronic tax bureau or the tax service office, small and micro enterprises temporarily adjust the taxable expenses of the declaration form to zero, and medium-sized enterprises adjust the taxable expenses of the declaration form to 50% of the original, and confirm the submission of the declaration form.

(This correction declaration temporarily chooses not to enjoy the holdover policy).

(2) Apply for tax refund.

To correct the overpayment formed after the declaration, the taxpayer initiates an application for tax refund, and the tax department handles the audit through the background.

(3) Enjoy holdover.

After the tax refund is approved, the taxpayer will truthfully correct the declaration and choose to enjoy the deferred payment policy.

2. In the first quarter and the second quarter of 2022, some taxes and fees were delayed. First, taxpayers decide whether to enjoy the tax deferred policy when declaring relevant taxes and fees.

The electronic tax bureau has opened the tax extension prompt function, and taxpayers can operate through the electronic tax bureau.

For example, when a taxpayer logs in to the Electronic Taxation Bureau in April 2022 to declare the relevant taxes and fees in March, the interface will automatically pop up whether to postpone the payment of some specified taxes and fees, and the taxpayer needs to confirm.

If the deferred payment is confirmed, the payment period of relevant taxes and fees for small and micro enterprises will be automatically extended for 6 months;

Medium-sized enterprises, the interface jumps to the payment interface, only need to pay 50% of the tax payable, and the remaining payment period will be automatically extended by 6 months.

Deferred tax can be paid in the reporting period of June 5438 +2022 10.

If it is confirmed that there is no holdover, the system provides a drop-down box for taxpayers to choose the reason:

(1) is not a manufacturing industry.

② Not a medium-sized enterprise (or a small and micro enterprise).

③ Relevant departments need to apply for licenses.

4 others.

If "Other" is selected, you need to fill in the specific reasons for choosing not to postpone payment.

Second, taxpayers who have paid taxes in 2022 1 month before the implementation of the announcement can voluntarily choose to apply for tax refund (fee) and enjoy the policy of continuing to postpone payment.

If you choose the tax refund (fee) and enjoy the deferred payment policy, the specific process is the same as above.

(4) Relevant regulations

1. Medium-sized manufacturing enterprises refer to enterprises whose industry category is manufacturing in the national economic industry classification, with annual sales of 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, with annual sales below 20 million yuan (excluding 20 million yuan).

Sales refers to the sales of value-added tax, including the sales declared by tax, the sales of inspection compensation and the sales adjusted by tax assessment.

Where the VAT policy is different, it shall be determined by the sales amount after the difference.

2. Deferred taxes and fees include enterprise 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 1 period, and are in February, March, April, May and June of 2022 or the first quarter and second quarter of 2022.

3. For small and medium-sized manufacturing enterprises that enjoy the deferred payment policy of enterprise income tax in the fourth quarter of 2002/KLOC-0, when handling the annual declaration of final settlement of enterprise income tax in 20021fourth quarter, the tax payable and deferred tax in the fourth quarter of 20021fourth quarter will be deferred to the warehouse, and the tax refund generated will be handled by taxpayers in accordance with relevant regulations.

4. For taxpayers who do not meet the requirements stipulated in this announcement and cheat to enjoy the tax extension policy, the tax authorities will severely deal with them according to the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration and its detailed implementation rules.

5. Small and medium-sized production enterprises that meet the requirements stipulated in the announcement may still apply for extension of tax payment in accordance with the provisions of the People's Republic of China (PRC) Tax Collection and Management Law and its detailed rules for implementation.