Policy for deferring tax payment in 2022

Legal analysis: The value-added tax deferral policy is that qualified medium-sized manufacturing enterprises can defer 50% of the amount of various taxes and fees, and qualified small and micro manufacturing enterprises can defer payment. Pay all taxes and fees. The period of deferment is 3 months. Upon expiration of the deferment period, taxpayers shall pay the deferred taxes and fees in accordance with the law.

The tax deferral policy mainly presents three characteristics:

1. Wide coverage. This time it is targeted at manufacturing industries with annual sales of less than 400 million yuan but not including 400 million yuan. Small, medium and micro enterprises will defer the payment of some taxes and fees in the fourth quarter, including sole proprietorships, partnerships, and individual industrial and commercial households;

2. Covering many types of taxes and fees, the taxes and fees deferred include corporate income tax and personal income tax Except for state withholding and payment, domestic value-added tax, domestic consumption tax and surcharged urban maintenance and construction tax, education surcharge, and local education surcharge;

3. The discount is strong, for annual sales of 20 million Medium-sized enterprises with an annual sales of more than 400 million yuan can defer the payment of 50% of the taxes and fees within the scope of the policy; for small and micro enterprises with annual sales of less than 20 million yuan, the payment of all taxes and fees within the scope of the policy can be deferred.

In order to ensure that the tax deferral policy is implemented in a timely, effective and rapid manner, the tax department has marked and provided reminders for eligible taxpayers in the tax management information system in advance to facilitate small, medium and micro enterprises in the manufacturing industry through electronic taxation. The tax bureau accurately enjoys preferential policies when reporting, and provides point-to-point guidance and reminders to eligible taxpayers through phone calls, text messages, and electronic tax bureaus. At the same time, the tax department has further streamlined the process to make it simple and easy for taxpayers to operate. After qualifying taxpayers declare, the interface will automatically pop up whether to apply for deferred payment and confirm that the tax payment period for deferred payment will be extended by 3 months. There is no need to do so. Provide application form, bank statement and other materials.

Legal basis: "Provisional Regulations of the People's Republic of China on Value-Added Tax" Article 17 If the taxpayer's sales volume does not reach the value-added tax threshold stipulated by the financial and taxation authorities of the State Council, the tax shall be exempted Value-added tax; if the threshold is reached, the full value-added tax shall be calculated and paid in accordance with the provisions of these regulations.