What conditions do some taxes need to be met in the first and second quarters of the manufacturing small and medium -sized enterprises in the manufacturing industry?

Recently, the State Administration of Taxation has launched a new series of "tax lecture halls" courses to centrally interpret the implementation of new combined tax support policies for taxpayers. Fu Yangfan, the deputy director of the State Administration of Taxation and the Department of Science and Technology Development of the State Administration of Taxation in this course, explained in detail the interpretation of the tax and fees of small and medium -sized enterprises in the manufacturing industry to ensure that everyone can enjoy policy dividends in a timely and convenient manner. What conditions do some taxes need to be met in the first and second quarters of the manufacturing small and medium -sized enterprises in the manufacturing industry? Let's take a look together

"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, hereinafter referred to as the "Announcement") stipulates that the eligible manufacturing small and medium -sized enterprises are in accordance with the law in accordance with the law in accordance with the law according to law. After the tax declaration is applied, the manufacturing medium -sized enterprises can delay 50%of the amount of taxes and fees stipulated in this announcement. Small and micro enterprises in manufacturing can delay all taxes and fees stipulated in this announcement, and the delayed period is 6 months. Delaying the period expires, taxpayers should pay the corresponding month or quarter taxes in accordance with the law. Specifically, enjoying policies need to meet the following three conditions:

The first is that the taxpayer registration industry is the manufacturing industry, that is, the category of industry categories in the national economic industry is the manufacturing industry. In practice, if the taxpayer registration industry is inconsistent with the actual operation, two situations need to be distinguished: for taxpayer's registration information in the market supervision department as non -manufacturing, the manufacturing sales of the tax authorities can provide the entire sales of manufacturing sales. More than 50%of the instructions, enjoy the delayed payment policy, and need to handle industry information changes to the market supervision department in the later period. If the taxpayer market regulatory department is registered as a manufacturing but tax registration information is non -manufacturing, they can apply for the change of industry information from the competent tax authorities and enjoy the delay of payment policy.

The second is that taxpayers are small and medium -sized enterprises. Among them, medium -sized enterprises refer to enterprises with an annual sales of more than 20 million yuan (including 20 million yuan) of less than 400 million yuan (excluding 400 million yuan). Small and micro enterprises refer to enterprises with an annual sales of less than 20 million yuan (excluding 20 million yuan).

The third is the scope of the main body and the scope of taxes. The "Announcement", the manufacturing industry, also includes a wholly -owned enterprise, partnership, and individual industrial and commercial households. Slow -payment taxes include corporate income tax, personal income tax, domestic value -added tax, domestic consumption tax, and attached urban maintenance construction tax, educational costs, and local education additional, but do not include withdrawal of payment, collection and payment, and taxation of taxation. The agency applies for taxes and fees paid when invoicing. In terms of taxes and fees, there are two types of taxes, one is taxpayers paid monthly, which is a taxable tax from January to June this year. The taxpayers paid on the quarter are taxes that should be paid in the first and second quarters of this year.

In terms of specific operations, in order to facilitate the taxpayer to enjoy the policy, the tax department has optimized and upgraded the Electronic Taxation Bureau, and the tax slowing prompt function can be opened. The taxpayer can operate through the Electronic Taxation Bureau. Whether the tax slowing conditions are compliant with the taxpayer will be judged by the actual business situation and confirming that it can be enjoyed in accordance with the prescribed conditions. The tax authority will verify the risk of compliance after the implementation of compliance.

For example, the taxpayer declared on a monthly basis will be reported to the Electronic Taxation Bureau to declare the relevant taxes and fees in February in March 2022, and the interface will automatically pop up whether to delay the payment of some taxes and fees stipulated in the "Announcement". Undergo verification.

If you confirm the slow payment, the payment period of the relevant taxes and fees of small and micro enterprises is automatically extended by 6 months; medium -sized enterprises, the interface is automatically to the payment interface, only 50%of the amount of tax payable is required, and the remaining part of the payment period is automatically extended by 6 automatic extension of 6 extension. In the month, the tax payment can be paid during the September 2022 application period.

If it is confirmed that it is not paid, the system provides a drop -down box for taxpayers to choose from: ① not manufacturing. ② Not medium -sized enterprises (or small and micro enterprises). ③ Relevant departments handle the license needs. ④ others. If you choose the other, you need to fill in the specific reason for choosing not to pay. For taxpayers who are declared quarterly, after the application for the first quarter of the first quarter of 2022 in the first quarter of the application for the first quarter, the operational process that is confirmed is the same as the taxpayer paid on a monthly basis. Six months, it was paid during the application period in October 2022.

Similarly, the period that the affiliated period that has been paid before the "Announcement" is the slow payment of taxes and fees in January 2022. Enterprises can voluntarily choose to apply for tax refund (fee) and enjoy the slow payment policy.

What needs to be reminded is that for the qualified manufacturing small and medium -sized enterprises, before the release of the taxation announcement on February 28, the tax that pays for the period of time to pay is the January tax and pay the late fund. The obtained late fees should be refunded with the tax. Eligible manufacturing small and medium -sized enterprises are taxes in October 2021. Those who entered the warehouse and paid late benefits before the release of the tax on February 28, 2022 will also be implemented according to the above methods.

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