Deferred payment policy for manufacturing SMEs 202 1

Part I: In the fourth quarter of 2002/KLOC-0, some taxes and fees will be deferred.

According to the announcement, the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Matters Related to Deferred Payment of Some Taxes and Fees in the Fourth Quarter of 200212002 (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.202130) stipulated the policy of deferred payment of some taxes and fees for manufacturing SMEs in the fourth quarter of 200212002, and the deferred payment period continued to be extended by six.

Specifically, we distinguish between two situations: the fourth quarter deferred tax has not been paid and the fourth quarter deferred tax has been paid:

First, for taxpayers who have enjoyed deferred tax payment in the fourth quarter of 2002/kloc-0 but have not paid in before the implementation of the announcement, we revised the payment period of relevant taxes and fees in the fourth quarter of 2002/kloc-0 through system upgrade, and extended the payment period by six months on the basis of delaying the original payment period by three months. As long as taxpayers pay taxes before this, they will not incur late fees and will not owe taxes.

For example, for taxpayers who declare on a monthly basis, the relevant taxes and fees that have been deferred in 20211(belonging period) can be paid in September 2022 after three months' deferral. For taxpayers who declare quarterly, the relevant taxes and fees deferred in the fourth quarter of 20021(ownership period) can be paid in the reporting period of 2022 10 by extending the deferred payment for 6 months on the basis of 3 months. For individual industrial and commercial households that pay taxes on a quarterly basis, taxpayers do not need to operate to confirm the deferred payment of relevant taxes and fees. In April, 2022, the tax authorities temporarily withheld the relevant taxes and fees deferred in the fourth quarter of 2002/KLOC-0, and the payment period was automatically extended by six months, and the relevant taxes and fees were deducted at +00 in June, 2022.

Second, small and medium-sized manufacturing enterprises that have paid the deferred tax fees in the fourth quarter of 2002 1 before the implementation of the announcement after 20221can voluntarily choose to apply for tax refund (fees) and enjoy the policy of deferred payment. The tax authorities will provide taxpayers with accurate policy guidance and tax refund services, and guide taxpayers to fully enjoy the policy dividend.

Part II: Deferred payment of some taxes and fees in the first and second quarters of 2022.

According to the Announcement, qualified small and medium-sized manufacturing enterprises can defer payment of 50% of all taxes and fees stipulated in this announcement after filing tax returns according to law, and small and medium-sized manufacturing enterprises can defer payment of all taxes and fees stipulated in this announcement for a period of six months. After the extension period expires, the taxpayer shall pay the corresponding monthly or quarterly taxes according to law. Specifically, to enjoy this policy, the following three conditions need to be met:

First, the taxpayer registration industry is manufacturing, that is, the industry category in the national economic industry classification is manufacturing. In practice, if the registered industry of taxpayers is inconsistent with the actual operation, it needs to be handled in two situations: if the registered information of taxpayers in the market supervision department is non-manufacturing, they can provide the tax authorities with an explanation that the manufacturing sales account for more than 50% of the total sales, enjoy the deferred payment policy, and need to change the industry information to the market supervision department later. If the taxpayer's market supervision department is registered as a manufacturing industry but the tax registration information is non-manufacturing, it may apply to the competent tax authorities to change the industry information and enjoy the deferred payment policy.

Second, taxpayers are small and medium-sized enterprises. Among them, medium-sized enterprises refer to enterprises with annual sales of more than 20 million yuan (including 20 million yuan) and less than 400 million yuan (excluding 400 million yuan). Small and micro enterprises refer to enterprises with annual sales of less than 20 million yuan (excluding 20 million yuan).

Sales here refer to sales applying for VAT, including sales for tax declaration, sales for inspection and compensation, sales for tax assessment and tax adjustment. Where the VAT policy is different, it shall be determined by the sales amount after the difference. There are three specific situations: enterprises established for one year as of 202 1, 12, 3 12 are determined according to the sales from 202 1 and 12; Enterprises established less than one year as of 202 1, 12, and 3 1 are determined according to their respective sales during the period as of 202 12, 3 1/ actual operating month × 12; Enterprises established on or after June 65438+1 October1day in 2022 are determined according to the actual sales/actual operating month × 12 months in the reporting period.

Third, the subject scope and tax scope of holdover. The manufacturing SMEs mentioned in the announcement also include individual proprietorships, partnerships and individual industrial and commercial households. Deferred taxes and fees include enterprise income tax, individual income tax, domestic value-added tax, domestic consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge, but do not include taxes and fees withheld, collected and remitted and paid when applying to the tax authorities for invoicing. There are two kinds of taxes and fees, one is the taxpayer who pays monthly, which is 1 the tax payable by June this year. Taxpayers who pay quarterly refer to the taxes payable in the first and second quarters of this year.

Specifically, in order to facilitate taxpayers to enjoy this policy, the tax authorities have optimized and upgraded the electronic tax bureau, and opened the tax extension prompt function, which taxpayers can operate through the electronic tax bureau. Whether the tax extension conditions are met or not is judged by the taxpayer according to the actual operating conditions, and the tax authorities will check the compliance after the event.

For example, when a taxpayer who declares on a monthly basis logs in to the Electronic Taxation Bureau to declare the relevant taxes and fees in February during the reporting period in March 2022, the interface will automatically pop up whether to postpone the payment of some taxes and fees stipulated in the announcement, and the taxpayer needs to confirm.

If the deferred payment is confirmed, the payment period of relevant taxes and fees for small and micro enterprises will be automatically extended for 6 months; For medium-sized enterprises, the interface will automatically switch to the payment interface, and only 50% of the tax payable will be paid, and the remaining payment period will be automatically extended by 6 months. Deferred tax can be paid during the reporting period in September 2022.

If it is confirmed that the payment will not be postponed, the system will provide a drop-down box for taxpayers to choose the reason: 1 Not manufacturing. 2 Not a medium-sized enterprise (or a small and micro enterprise). 3. Need to apply for a license from the relevant departments. 4 others. If you choose other, you need to fill in the specific reasons for choosing not to postpone payment.

After declaring the related taxes and fees in the first quarter of 2022 in April, 2022, the taxpayers who declare quarterly will confirm that the operation process of deferred payment is the same as that of taxpayers who pay monthly, and confirm that the deferred tax and fees will be postponed for 6 months according to regulations, and will be paid in the reporting period of 2022 10.

Similarly, enterprises can voluntarily choose to apply for tax refund (fee) for the deferred tax fees paid into the warehouse before the implementation of the announcement, which belong to 2022 1 month, and enjoy the deferred payment policy.

It should be reminded that for qualified small and medium-sized manufacturing enterprises, if they fail to declare and pay the tax for the period of 1 month and pay the late payment fee before the announcement of deferred tax payment on February 28, they should refund the overcharged late payment fee together with the tax when handling the tax refund. The above measures shall also be applied mutatis mutandis to the monthly tax of 202 1 10 of qualified small and medium-sized manufacturing enterprises, which shall be put into storage and paid the late payment fee before the announcement of deferred tax payment on February 28, 2022.

Part III: Connection with 202 1 Corporate Income Tax Settlement.

According to the announcement, small and medium-sized manufacturing enterprises that enjoy the deferred payment policy of corporate income tax in the fourth quarter of 2002/KLOC-0 can pay the overdue tax together with the deferred tax in the fourth quarter of 20021when they apply for the annual declaration of corporate income tax settlement in 20021year, and the tax refund generated will be handled by taxpayers in accordance with relevant regulations.

It should be emphasized that taxpayers who enjoy the deferred tax policy for the fourth quarter of 2002/KLOC-0 should first file their corporate income tax returns for 20021year before the end of May 2022 according to the current regulations, which involves the final settlement of overdue taxes and tax rebates, and deal with them separately according to the situation.

In the first case, the taxpayer who needs to pay back the tax is settled, and the tax payable can be deferred and put into storage together with the deferred tax in the fourth quarter of 2002/kloc-0. Taxpayers do not need to apply for an extension, and the collection and management system will automatically extend the payment period for the final settlement of the taxable amount.

Among them, if the taxpayer prepays the enterprise income tax quarterly, the tax payable shall be remitted to the warehouse in June 5438 +2022 10.

For example, for taxpayers who pay corporate income tax in advance quarterly, if the corporate income tax payable in the fourth quarter of 2002 1 10,000 yuan, it can be extended to 2022 10 according to regulations. In April 2022, the enterprise completed the annual enterprise income tax declaration for 20021year, and the results showed that the final settlement required an additional tax of 200,000 yuan. This 200,000 yuan final settlement tax can be paid into the warehouse in June 2022 together with the previous 6,543,800 yuan deferred tax.

Where a taxpayer prepays enterprise income tax on a monthly basis, the tax payable shall be remitted together with the last deferred tax.

For example, for taxpayers who pay enterprise income tax in advance on a monthly basis, the tax payment period is 202 11) and 2022 1 1 (the tax payment period is 202 1 65438+). If the enterprise is in April 2022, The results show that the 200,000 yuan that has been settled and paid back can be paid into the warehouse together with the deferred tax (the last deferred tax) on June 65438+ 10, 2022.

In the second case, taxpayers who need tax refund after final settlement can choose to apply for tax refund independently.

It is also necessary to distinguish between two situations:

In the first case, when the final tax refund is greater than the deferred tax, it is more beneficial for taxpayers to choose the tax refund.

For example, for taxpayers who pay corporate income tax in advance on a quarterly basis, the corporate income tax payable in the fourth quarter of 2002 1 10,000 yuan can be extended to 2022 10 according to regulations. In April 2022, the enterprise completed the enterprise income tax declaration for 20021year, and the results showed that the final settlement and payment could be refunded by 250,000 yuan. After completing the annual tax return of enterprise income tax, taxpayers can choose to apply for deducting the delayed payment of RMB 6,543,800+0.5 million from the prepaid tax, and then apply for the tax refund of the remaining RMB 6,543,800+0.5 million. Taxpayers who do not choose to refund tax can deduct it when paying enterprise income tax in the later period.

In the second case, when the final tax refund is less than the deferred tax, it is more favorable for taxpayers to choose to continue to suspend the tax refund.

For example, for taxpayers who pay corporate income tax in advance on a quarterly basis, the corporate income tax payable in the fourth quarter of 2002 1 10,000 yuan can be extended to 2022 10 according to regulations. In April 2022, the enterprise completed the annual enterprise income tax declaration for 20021year, and the results showed that the final settlement could be refunded 20,000 yuan. Relatively speaking, in the fourth quarter of 200212002, it is more beneficial for enterprises to continue to delay the payment of 654.38 million yuan in advance tax, so enterprises can temporarily not apply for tax refund. When paying the deferred tax in the fourth quarter of last year in June 2022, they should first apply for a tax refund of 20,000 yuan, and then pay the remaining 80,000 yuan into the warehouse. Taxpayers who choose to apply for tax refund after remittance need to settle the deferred tax in the fourth quarter of 20021to apply for tax refund.

The fourth part: the connection with the tax collection and management law is "difficult to delay tax"

It should be emphasized that small and medium-sized manufacturing enterprises can still apply for deferred tax payment according to law after enjoying the deferred tax payment policy stipulated in this announcement and meeting the conditions stipulated in the Law of People's Republic of China (PRC) on Tax Collection and Administration and its detailed rules for implementation.