Specific content of tax deferred policy in 2022

Legal analysis: The VAT deferral policy is aimed at qualified medium-sized manufacturing enterprises, which can defer 50% of all taxes and fees, while qualified small and micro manufacturing enterprises can defer all taxes and fees. The extension time is 3 months. When the deferred payment period expires, the taxpayer shall pay the deferred tax according to law.

1. As of September 1 day, 2022, according to the Announcement of State Taxation Administration of The People's Republic of China _ Ministry of Finance of People's Republic of China (PRC) on Continued Implementation of Delayed Payment of Taxes and Fees by Small and Medium-sized Manufacturing Enterprises (No.2, 2022), the time limit for deferred payment of taxes by medium-sized manufacturing enterprises and small and micro manufacturing enterprises (100%) will be extended by four months after expiration.

2. Deferred taxes and fees include 202 1,1,12, February, March, April, May and June of 2022 (paid monthly) or the fourth quarter of 20021. Corporate income tax, personal income tax, domestic value-added tax, domestic consumption tax and attached urban maintenance and construction tax, education surcharge and local education surcharge in the first quarter and the second quarter of 2022 (paid quarterly), excluding taxes and fees paid when withholding, collecting and submitting invoices to tax authorities.

3. If the taxes deferred by the above-mentioned enterprises in 202 1, 1 and February 2022 have been paid into the warehouse after September12022 and before the announcement, they can voluntarily choose to apply for tax refund (fee) and enjoy the deferred payment policy.

Four, after the expiration of the holdover period stipulated in this announcement, the taxpayer shall pay the corresponding tax on a monthly or quarterly basis according to law, and may apply for an extension of tax payment in accordance with the provisions of the "People's Republic of China (PRC) tax collection and management law" and its detailed rules for implementation.

Five, taxpayers do not meet the conditions stipulated in this announcement, defrauding to enjoy the deferred tax policy, the tax authorities will be severely dealt with in accordance with the "People's Republic of China (PRC) tax collection and management law" and its implementation rules and other relevant provisions.

Six, this announcement shall come into force as of the date of promulgation.

The policy of delaying tax payment and demanding tax payment has three main characteristics:

1, covering a wide range. This time, for small and medium-sized manufacturing enterprises with annual sales below 400 million yuan, including sole proprietorships, partnerships and individual industrial and commercial households, some taxes and fees in the fourth quarter were postponed;

2. There are many kinds of taxes and fees. Deferred taxes and fees include enterprise income tax, personal income tax except withholding, domestic value-added tax, domestic consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge;

3, preferential strength, for medium-sized enterprises with annual sales of more than 20 million yuan and less than 400 million yuan, the payment of various taxes and fees within the scope of the policy can be delayed by 50%; For small and micro enterprises with annual sales below 20 million yuan, all taxes and fees within the scope of the policy can be deferred.

In order to ensure the timely, effective and rapid implementation of the tax deferral policy, the tax authorities prompt and remind eligible taxpayers in advance in the tax management information system, so as to facilitate small and medium-sized manufacturing enterprises to accurately enjoy preferential policies when reporting through the electronic tax bureau, and provide peer-to-peer counseling and reminding to eligible taxpayers through telephone, SMS, electronic tax bureau and other means. At the same time, the tax department further simplifies the process to facilitate taxpayers' operation. After qualified taxpayers declare, the interface will automatically pop up whether to apply for deferred payment, and confirm that the period of deferred tax payment is extended for 3 months, without providing application form and bank statement.

Legal basis:

Article 17 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) shall be exempted from value-added tax if the taxpayer's sales do not reach the value-added tax threshold stipulated by the competent departments of finance and taxation in the State Council; If it reaches the threshold, the value-added tax shall be calculated and paid in accordance with the provisions of these regulations.