How can taxpayers who need to pay taxes on the settlement of the settlement to enjoy the corporate income tax policy in the fourth quarter of 2021?

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. How can taxpayers who need to pay taxes on the settlement of the settlement to enjoy the corporate income tax policy in the fourth quarter of 2021? Let's take a look together

The taxpayers who need to pay taxes on the settlement of the settlement can be paid in the library with the taxable taxes that can be paid by the fourth quarter of the fourth quarter of 2021. The taxpayer does not need to apply for an extension application, and the collection and management system will automatically extend the payment period of the payment of tax payable.

Among them, if the taxpayer pays corporate income tax on a quarterly, the payable tax payable will be paid in the library in October 2022.

For example, the taxpayer who pays the corporate income tax on a quarteric quarter, if it is 100,000 yuan in the corporate income tax that should be paid in the fourth quarter of 2021, it can be delayed until October 2022. In April 2022, the enterprise completed the annual tax tax declaration of the 2021 corporate income tax, and the results showed that the settlement of the settlement required to pay taxes for 200,000 yuan. The tax payment of 200,000 yuan can be paid in October 2022 with the previous 100,000 yuan slow tax.

If the taxpayer pays the corporate income tax on a monthly basis, the tax payable payable will be paid along with the last retracting tax.

For example, the taxpayer who pays the corporate income tax on a monthly basis will be enjoyed in November 2021 (the tax period for the tax in October 2021) and January 2022 (the tax period of the tax is December 2021) Taxation, in accordance with the latest policies, can be extended for another 6 months, and the two taxes can be delayed to August 2022 and October 2022, respectively. If in April 2022, the enterprise completed the annual tax declaration of the 2021 corporate income tax, and the results showed that the settlement of the settlement of 200,000 yuan was required to pay taxes. The 200,000 yuan of reimbursement and reimbursement of the settlement can be paid in October 2022 in October 2022.

- END -