The manufacturing small and medium -sized enterprises have been extended by 4 months!Pay attention to these business treatment issues

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 In practical processing, it encounters the following problems to deal with it

The delayed taxes paid in November 2021 and February 2022 were paid to the warehouse before the release of this announcement after September 1, 2022, how can they enjoy the continuation and slow payment policy?

Small and medium -sized enterprises in the manufacturing industry in November 2021 and February 2022 delayed the tax paid. If it has been paid in the warehouse before the announcement of the announcement on September 1, 2022, you can voluntarily choose to apply for a tax refund (fee) and enjoy the continuation slowing down. Payment policy.

Example: Taxpayer C delays taxes and fees that have paid the affiliated period in February 2022 in accordance with the provisions of the 2022 Announcement of 2022, and have been paid in the warehouse on September 5, 2022. For this part of taxes, you can voluntarily choose to apply for tax refund (fee) and enjoy the continuation and slow payment policy.

In the fourth quarter of 2021, the taxpayer who has slowed corporate income taxes can continue to be extended for 4 months according to the "Announcement" regulations. How to deal with the tax payable incurred by the 2021 bank calculation and settlement?

According to the announcement of the 2022 Announcement, a small and medium -sized enterprise for manufacturing in the fourth quarter of 2021, the manufacturing industry, which has been slowed in corporate income tax policies, its 2021 corporate income tax settlement payable tax should be repaid with the fourth quarter of 2021. The tax paid paid was delayed and the paid was delayed. The tax could continue to be delayed for 4 months in accordance with the provisions of this "Announcement".

Example: taxpayer D, the quarterly pre -paid corporate income tax, the corporate income tax of 100,000 yuan in the fourth quarter of 2021, according to the announcement of the 2022 announcement, the tax can be delayed until October 2022 and the library was paid. After the announcement of this "Announcement", its slowdown period continues to extend for 4 months, and can be paid in the warehouse in February 2023.

In addition, if the taxpayer's 2021 corporate income tax settlement is settled, the tax payable will be paid 200,000 yuan, and it can be paid in the warehouse in October 2022 according to the previous retractable policy. After the announcement of this "Announcement", it can continue to delay the entry into the library with the fourth quarter of 2021 in the fourth quarter of 2021 to February 2023.

Does the taxpayer enjoy the taxation policy that affects the personal income tax of its personal income tax?

If the taxpayer who enjoys the tax slowing policy shall handle the personal income tax settlement of the personal income tax, and continue to implement the processing rules stipulated in the preliminary tax slowdown policy, that is, the taxable tax paid by the taxpayer shall be deemed to be "pre -paid tax", which will participate in the operation normally. Calculation of personal income tax settlement calculations. At the same time, the taxpayer shall pay the corresponding slow taxes and fees in accordance with the law after the expiry of the expiration period stipulated in the "Announcement".

Example: Taxpayer E is an individual industrial and commercial households with an annual sales of 1 million yuan. It implements the personal income tax of the account inspection and declare the personal income tax according to the quarterly taxation policy. The personal income tax that should be paid in the second quarter was delayed until the application period of the January 2023. After the announcement of this "Announcement", the above -mentioned tax payment period continued to be extended by 4 months to May 2023. When the taxpayer applied for the personal income tax settlement of the personal income tax in 2022 before March 31, 2023, the taxable tax paid was deemed to be "pre -paid taxes", and the personal income tax refund of the personal income tax was settled normally. The calculation of taxation shall be applied for taxation before March 31, 2023. If the tax refund is required, the tax refund may be applied normally and will not be affected by the tax policy of the second quarter of 2022. At the same time, the taxpayer's previously paid taxes shall be paid during the application period in May 2023.

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