For example, how can manufacturing small and medium -sized enterprises enjoy continuing to slowly pay taxes and fees

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

How can manufacturing small and medium -sized enterprises enjoy continuing to delay the payment policy? Know together

In order to facilitate the taxpayer to enjoy the policy, the tax authorities have optimized and upgraded the information system, and the manufacturing small and medium -sized enterprises have been in accordance with the "Announcement of the Ministry of Finance of the State Administration of Taxation on Continuing the Implementation of Manufacturing Small and Micro -Enterprises to Delay Payment of Part of Taxes and Fees" (2022 in 2022 No. 2) If the tax policy is delayed to delay the payment of taxes and fees, after the expiration of the payment period, no taxpayer operation is required, and the slow payment period is automatically extended for 4 months.

Example 1: 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. The period is 9 months, and the original policy will be paid before the application period in September 2022. After the release of this "Announcement", the relevant tax and fees payment period in November 2021 was automatically extended for 4 months. It can be applied for payment and payment of relevant taxes and fees in December 2022 during the January 2023.

If the taxpayer A declares and pays related taxes on a quarterly, the relevant taxes and fees in the fourth quarter of 2021 have been paid in accordance with the regulations, and the period of slow payment is 9 months. According to the original policy, it will be paid before the end of the application period in October 2022. After the announcement of this "Announcement", the relevant tax payment period in the fourth quarter of 2021 was automatically extended for 4 months, which could be paid during the reporting period in February 2023.

Example 2: Taxpayer B is an individual industrial and commercial households that meet the tax slowing conditions. It implements a simple declaration and pays for quarterly. For the relevant taxes and fees that have been slowly paid in the fourth quarter of 2021, the taxpayer does not need to operate to confirm the relevant tax of the relevant tax. In the expense, the tax authorities will not deduct their personal income tax, VAT tax, consumption tax and cities that have been slowed in the fourth quarter of 2021 in the fourth quarter of 2021 in the fourth quarter of 2021. Related taxes and fees continue to be extended for 4 months, and the tax authorities are deducted into the warehouse in February 2023.

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