Manufacturing tax removal period is extended again

Xinhua News Agency, Beijing, September 14 (Reporter Wang Yuxiao) Manufacturing is the foundation of the real economy. The executive meeting of the State Council held on the 13th decided to further extend the period of repayment of the manufacturing industry's tax -relieving tax and help enterprises to relieve it.

The meeting pointed out that the "five taxes and two fees" such as small and medium -sized enterprises, and individual industrial and commercial households, and the initial income tax paid by individual industrial and commercial households, will delay the payment of 4 months after the expiration of the period from September 1, involving a slow tax of 440 billion yuan. At the same time, the new value -added tax deduction of the manufacturing industry will be refunded, and the average time of the account will be reduced to two working days. It is expected that the tax refund of 32 billion yuan will be refunded for manufacturing enterprises in the next 4 months of this year.

Li Xuhong, director of the Institute of Finance and Tax Policy and Application of the Beijing Academy of Accounting, said that slowing taxes and fees are equivalent to the state with a "interest -free loan" for enterprises. Effectively reduce the burden of enterprises to "oxygen" and better help the high -quality development of market entities.

In order to further support the development of small and medium -sized enterprises in the manufacturing industry, the State Administration of Taxation and the Ministry of Finance jointly issued the "Announcement of the Ministry of Finance of the State Administration of Taxation on Small and Micro -Enterprises to continue to delay the payment of some taxes and fees related to the manufacturing industry." From the 1st, according to the relevant announcement of the manufacturing medium -sized enterprises with a delay of 50%of the tax and fees, and the manufacturing small and micro enterprises with a delay of 100%of the tax and fees, the slow payment period for the slow payment and fees continued to extend the 4 after the expiration of the expiration of 4 A month.

"Delayed taxes and fees include the period of affiliated in November, December 2021, February, March, April, May, June (monthly monthly) or 2021 In the quarter and second quarter (quarterly paid), corporate income tax, personal income tax, domestic value -added tax, domestic consumption tax, and attached urban maintenance construction tax, educational expenses, and local education additional Payment, collection and payment, and tax and fees paid when applying for invoicing from tax authorities, "said the relevant person in charge of the State Administration of Taxation.

For example, taxpayer A belongs to small and medium -sized enterprises in the manufacturing industry stipulated in the previous relevant announcement, and declared relevant taxes and fees on a monthly basis. In the early stage, the relevant taxes and fees of the affiliated period have been paid in the early stage. According to the original policy, it will be paid before the application period of September 2022. After the implementation of this policy, the relevant tax payment period in November 2021 was automatically extended for 4 months, and the application for the application for the application and payment of the relevant taxes and fees in December 2022 can be paid during the January 2023.

According to the relevant person in charge of the State Administration of Taxation, in order to facilitate the taxpayer to enjoy the policy, the tax authority has optimized and upgraded the information system. If the manufacturing small and medium -sized enterprises have enjoyed the delay in the tax payment policy in accordance with regulations, the taxpayer does not require the taxpayer after delaying the expiration of the payment period. Operation, the slow payment period is automatically extended for 4 months.

[Editor in charge: Xu Haizhi]

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