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

Taxpayers who need to pay tax refunds can choose to handle tax refund independently. Need to distinguish between two situations:

The first situation is that when the tax refundable tax refundable payment is greater than the slow payment tax, choosing tax refund is more conducive to the taxpayer.

For example, taxpayers who pay the corporate income tax based on quarterly, the corporate income tax that should be paid in the fourth quarter of 2021 is 100,000 yuan, which 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 could be refunded by 250,000 yuan. After the taxpayer completes the annual tax declaration of the corporate income tax, he can choose to apply for the 100,000 yuan prepaid tax payment to pay the tax refund on the tax rebate. If the taxpayer does not choose to refund the tax, it can be deducted when paying the corporate income tax in the later period.

The second situation is that when the tax refundable tax refundable payment is smaller than the slow payment tax, choosing to continue to pay for the temporary tax refund is more conducive to the taxpayer.

For example, taxpayers who pay the corporate income tax based on quarterly, the corporate income tax that should be paid in the fourth quarter of 2021 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 of the calculation could be refunded by 20,000 yuan. Relatively speaking, it is more conducive to continuing to delay the payment of 100,000 yuan in prepaid taxes in the fourth quarter of 2021. Therefore, the enterprise may not apply for tax refund for the time being, and then pay the tax payment in October 2022. , Apply for a 20,000 yuan tax refund, and then pay the remaining 80,000 yuan into the warehouse. If the taxpayer is paying for tax refund after remittance, you need to settle the tax refund after the taxation has been slowed down in the fourth quarter of 2021.

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