The manufacturing small and medium -sized enterprises have extended taxes and fees!What are the specific payment of taxes and fees?Click to view ↓

In order to thoroughly implement the decision -making and deployment of the Party Central Committee and the State Council, and further support the development of small and medium -sized enterprises in manufacturing, the State Administration of Taxation and the Ministry of Finance recently jointly released the "Ministry of Taxation of the State Administration of Taxation's Ministry of Finance on Small and Micro -enterprises in the manufacturing industry to continue to delay part -time taxes and fees related matters Announcement (Announcement "(announcement of the Ministry of Finance of the State Administration of Taxation 2022 No. 17, hereinafter referred to as the" Announcement "), clarifying the manufacturing industry (including individual wholly -owned enterprises, partnerships, individual industrial and commercial households) to continue to delay part of the relevant matters related to the payment of some taxes and fees Essence

What are the specific taxes and fees that stipulates that the "Announcement" stipulates? Know together

▶ The "Announcement" delayed taxes and fees paid include November, December 2021, February, March, April, May, June (monthly) or the fourth quarter of 2021, 2022, 2022, 2022, 2022, 2022 In the first and second quarters of the year (paid by quarterly), corporate income tax, personal income tax, domestic value -added tax, domestic consumption tax, and attached urban maintenance construction tax, educational consumption, and local education additional Deduction, payment, and taxation to the tax authority when applying for an invoicing on behalf of the tax authority.

▶ Since the tax payment period of the tax and fees in October 2021 and January 2022 has expired, the taxpayer shall be paid to the warehouse in August 2022, and this "Announcement" is not applicable.

▶ The period of affiliated is in August 2022 (the third quarterly paid by the quarter) and the taxes occurred during the period, and the payment is paid normally in accordance with regulations.

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