New tax support policies in 2022 -manufacturing small and medium -sized enterprises delays some taxes and fees policy

In order to facilitate the timely understanding of the applicable tax support policies, the State Administration of Taxation has sorted out the newly introduced and continued implementation of relevant policies, and forms a compilation of the subject, preferential content, enjoyment conditions, and policy basis. The new combined tax support policy guidelines will continue to be updated according to the new tax policy situation. Today, I will take you to understand: the newly introduced tax and fees support policy -manufacturing small and medium -sized enterprises delay part of the payment of some taxes and fees.

Small and medium -sized enterprises in manufacturing delay the payment of some taxes and fees

Enjoy the subject

Eligible manufacturing small and medium -sized enterprises (including wholly -owned enterprises, partnerships, individual industrial and commercial households)

Content

On the basis of continuing to delay some taxes and fees in the fourth quarter of 2021, delay the payment of some taxes and fees in the first and second quarters of 2022: After the tax declaration is applied in accordance with the law, manufacturing medium -sized enterprises can delay the payment of all the items stipulated in this policy. At 50%of the amount of taxes and fees, small and micro enterprises in manufacturing can delay all taxes and fees stipulated in this policy, with a delayed period of 6 months. Delaying the period expires, taxpayers should pay the corresponding month or quarter taxes in accordance with the law.

Enjoy condition

1. Manufacturing medium -sized enterprises refer to the category of the national economic industry classification of the industry category as the manufacturing industry, and the annual sales of more than 20 million yuan (including 20 million yuan) of less than 400 million yuan (excluding 400 million yuan). Manufacturing small and micro enterprises refer to enterprises that are manufactured in the national economic industry classification, and their annual sales of less than 20 million yuan (excluding 20 million yuan).

Sales refer to the sales of VAT sales, including tax application sales, inspection and supplementary sales, and tax assessment and adjustment. For the applicable value -added taxation policy, it is determined by the sales after the difference.

2. The annual sales of small and medium -sized enterprises in manufacturing are determined as follows:

Enterprises established for one year as of December 31, 2021 were determined according to the sales period from January 2021 to December 2021.

As of December 31, 2021, the establishment of less than one year will be determined according to the sales of sales of December 31, 2021 × 12 months of sales.

Enterprises established on January 1, 2022 will be determined in accordance with the sales period of the actual application period/actual operation month × 12 months of sales.

3. Delayed taxes and fees include the period of affiliated in January, February, March, April, May, June (monthly) or the first quarter and second quarter of 2022 (quarter -on -quarter) Enterprise income tax, personal income tax, domestic value -added tax, domestic consumption tax and attached urban maintenance construction tax, educational costs, local education additional, excluding deduction and payment, collection and payment, and applying for invoices on agencies to tax authorities Pay taxes.

The period that the affiliated period that has been paid before the implementation of the "Ministry of Finance of the State Administration of Taxation on continuing the implementation of small and medium -sized enterprises in manufacturing" (2022) before the implementation of the above taxes that have been paid before the implementation of the library before the implementation In terms of fees, companies can voluntarily choose to apply for tax refund (fee) and enjoy the slow payment policy.

Policy basis

"Announcement of the Ministry of Finance of the State Administration of Taxation on continuing the implementation of the implementation of small and medium -sized enterprises in the manufacturing industry to delay the payment of some taxes and fees" (2022 No. 2)

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