Latest release!Slowing tax and feed policy will be extended for another 4 months

Manufacturing small, medium and micro enterprises to slowly pay taxes and feed policies

Extend 4 months

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, and continue to help enterprises to relieve the difficulties, on September 14, the State Administration of Taxation and the Ministry of Finance and the Ministry of Finance issued the "Small and medium -sized enterprises in the manufacturing industry. Announcement of some taxes and fees "(2022, No. 17, hereinafter referred to as the" Announcement "), it is clear that starting from September 1, 2022, in accordance with the" Ministry of Finance of the State Administration of Taxation's Finance of the Ministry of Finance of the Ministry of Finance of the State Administration of Taxation Announcement of Tax and Fee related matters "(2022 No. 2) has enjoyed a manufacturing medium -sized enterprise that delays 50%of the tax and fees and small and micro enterprises that delay 100%of taxes and fees. After the expiration of the period, it continued to extend for 4 months.

Slowing taxes and fees are equivalent to the state with a "interest -free loan" for enterprises. In the early stage, the State Administration of Taxation, in conjunction with the Ministry of Finance, introduced the policy of small and medium -sized enterprises in the manufacturing industry to delay the payment of some taxes and fees, accurately drip irrigation manufacturing small and medium -sized enterprises, and effectively promote the development of the industrial economy. In accordance with the original settlement policy, from August this year to January next year, the tax -fee payment period will expire one after another.

After the "Announcement" was issued, the period of "interest -free loan" was extended again, which can be effectively "promoting blood" and "warmth". 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 them. For example, the taxpayer A belongs to the manufacturing small and medium -sized enterprises stipulated in the announcement of the 2022 announcement, and the relevant taxes and fees are declared on a monthly basis. In 9 months, the original policy will be paid before the application period in September 2022. After the announcement of this "Announcement", the relevant tax and fees payment period in November 2021 was automatically extended for 4 months. It can be declared and paid in December 2022 during the reporting period of January 2023 to delay the payment of relevant taxes. It costs 13 months to effectively alleviate the pressure of capital turnover.

At the same time, the "Announcement" clearly states that the tax and fees paid by the above -mentioned enterprises in November 2021 and February 2022 were paid before the announcement of the announcement after the announcement of this announcement after September 1, 2022, which can be voluntarily applied for tax refund (fee) And enjoy the continuation of the retracting policy. After the expiration period expires, the taxpayer shall pay the corresponding month or quarterly taxes and fees in accordance with the law, which is in line with the "Taxation Management Law of the People's Republic of China" and the implementation rules that can apply for extension of taxes. Essence

It is understood that 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 of the tax payment policy in accordance with the announcement of the 2022 announcement, 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.

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