Manufacturing extension policy 2022

To enjoy this policy, you need to meet the following three conditions:

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.

Third, the subject scope and tax scope of holdover. The manufacturing SMEs mentioned in the announcement also include sole 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.