From September 1, the manufacturing small and medium -sized enterprises continue to delay the payment of some taxes and fees

On September 15, the State Administration of Taxation's Shanxi Provincial Taxation Bureau came from. In order to further support the development of small and medium -sized enterprises in manufacturing, from September 1, 2022, in accordance with the "Ministry of Finance of the State Administration of Taxation on the continuation of the implementation of the manufacturing small, medium and micro enterprises Announcement of delaying the issuance of partial taxes and fees "has enjoyed a manufacturing medium -sized enterprise that delays 50%of the tax and fees and the manufacturing small and micro enterprises with a delay of 100%of taxes and fees. Extending 4 months.

Among them, manufacturing small and medium -sized enterprises include wholly -owned enterprises, partnerships, and individual industrial and commercial households.

The delayed tax and fees include the affiliated period in November, December 2021, February, March, April, May, June (monthly) or the fourth quarter of 2021, the first quarter of 2022 2. In the second quarter (quarterly paid), 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 corporate income tax , Taxes and fees paid when receiving and paying for the tax authority for invoicing on behalf of the tax authority.

The taxes that the above -mentioned enterprises delayed paid in February 2021 and February 2022 If they have been paid in the warehouse before the announcement of this announcement after September 1, 2022, they can voluntarily choose to apply for tax refund (fees) and enjoy the continuation of the continuation of the slow payment policy. After the expiration of the expiration period, the taxpayer shall pay the corresponding month or quarterly taxes and fees in accordance with the law, and if it meets the application for the delay in paying the tax, you may apply for the extension of the tax payment in accordance with the law. In addition, taxpayers who do not meet the prescribed conditions and fraudulent tax payment policies will be dealt with seriously in accordance with relevant regulations.

Source | Shanxi Daily

Edit | Luo Li

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