The manufacturing small and medium -sized enterprises delay the payment of some taxes and fees.

Recently, the State Administration of Taxation has launched a new series of "tax lecture halls" courses to centrally interpret the implementation of new combined tax support policies for taxpayers. Fu Yangfan, the deputy director of the State Administration of Taxation and the Department of Science and Technology Development of the State Administration of Taxation in this course, explained in detail the interpretation of the tax and fees of small and medium -sized enterprises in the manufacturing industry to ensure that everyone can enjoy policy dividends in a timely and convenient manner. The manufacturing small and medium -sized enterprises delay the payment of some taxes and fees. Let's take a look together

In practice, if the taxpayer registration industry is inconsistent with actual operations, two situations need to be distinguished: two situations:

If the taxpayer's registration information in the market supervision department is non -manufacturing, it can provide the tax authorities with a explanation of manufacturing sales accounted for more than 50%of the total sales, and enjoy the delayed payment policy. In the later period

If the taxpayer market regulatory department is registered as a manufacturing but tax registration information is non -manufacturing, they can apply for the change of industry information from the competent tax authorities and enjoy the delay of payment policy.

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