Tax deferred preferential policies

The preferential policies for deferred tax payment are as follows:

1, 202 1 continued to delay the payment of some taxes and fees in the fourth quarter;

2. Continue to delay the payment of some taxes and fees in the first quarter and the second quarter of 2022;

3. Connection with 202 1 enterprise income tax settlement;

4. Linking up with the tax administration law.

In any of the following circumstances, the tax authorities have the right to verify the tax payable:

1, in accordance with the provisions of laws and administrative regulations, account books may not be set;

2, in accordance with the provisions of laws and administrative regulations should set up account books, but not set up;

3. Destroying account books without authorization or refusing to provide tax information;

4. Although account books are set up, the accounts are chaotic or the cost data, income vouchers and expense vouchers are incomplete, making it difficult to audit the accounts;

5. Taxpayers fail to file tax returns within the prescribed time limit, and are ordered by the tax authorities to file within the time limit, and fail to file within the time limit;

6, the taxpayer to declare the tax basis is obviously low, and without justifiable reasons.

The tax authorities have the right to conduct the following tax inspections:

1. Check the taxpayer's account books, accounting vouchers, statements and relevant materials, and check the tax account books, accounting vouchers and relevant materials withheld and remitted by withholding agents;

2. To inspect the taxpayer's taxable goods, goods or other property at the taxpayer's production and business premises and the place where the goods are stored, and to inspect the withholding agents' information related to withholding and collecting taxes;

3. Instruct taxpayers and withholding agents to provide documents, certification materials and relevant materials related to tax payment or tax withholding and collection;

4. Ask taxpayers and withholding agents about tax payment or withholding and collecting taxes;

5. Go to stations, docks, airports, postal enterprises and their branches to check the relevant documents, vouchers and relevant materials of taxpayers consigning or mailing taxable commodities, goods or other property;

6. With the approval of the director of the tax bureau (sub-bureau) at or above the county level, check the deposit accounts of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions with the unified national format of the Deposit Account Inspection Permit. When the tax authorities investigate cases of tax violations, they can inquire about the savings deposits of the suspects with the approval of the director of the tax bureau (sub-bureau) of the city or autonomous prefecture with districts. The information obtained by the tax authorities shall not be used for purposes other than taxation.

Legal basis: Article 1 of People's Republic of China (PRC) Tax Collection and Management Law.

This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.