In order to thoroughly implement the decisions and arrangements of the CPC Central Committee and the State Council and further support the development of small and medium-sized enterprises in manufacturing, the State Administration of Taxation and the Ministry of Finance recently jointly issued the "Announcement of the State Administration of Taxation and the Ministry of Finance on Matters Related to the Continuation of Delaying Payment of Partial Taxes and Fees" (Announcement No. 17 of the State Administration of Taxation and the Ministry of Finance of the Ministry of Finance of the State Administration of Taxation and the Ministry of Finance of the State Administration of Taxation and the Ministry of Finance of the State Administration of Taxation and the Ministry of Finance of the State Administration of Taxation and the Ministry of Finance of 2022, hereinafter referred to as the "Announcement"), clarifying the matters related to the policy of continuing to delay the payment of some taxes and fees in manufacturing. So what specific taxes and fees stipulated in the "Announcement" include? Tax declaration Xiaowei sorted out the relevant policy points, let’s learn about it together↓
1. Continue to extend
medium-sized manufacturing enterprises that delay payment of taxes and fees by 50% and 100% of the taxes and fees by manufacturing small and micro enterprises that delay payment of taxes and fees by 4 months after the expiration of the delay payment period!
Since the tax and fee deferral period for which the period belongs to October 2021 and January 2022 has expired, taxpayers should pay it in August 2022 as required, and this "Announcement" does not apply. Taxes and fees incurred in August 2022 (or the third quarter paid quarterly) and later periods shall be declared and paid normally in accordance with regulations.
2. Delay payment deadline
1 Quarterly declare
2 Monthly declare
Note:
1. The taxes and fees that have been deferred to pay according to regulations during the above period are subject to regulations, personal income tax , domestic value-added tax, domestic consumption tax and levied city maintenance and construction tax , education surcharge , local education surcharge.
2. Excludes taxes and fees paid when withholding, collection and payment, and application for invoices to be issued by the tax authorities.
3. Voluntarily choose
Taxes and fees that have been delayed in November 2021 and February 2022 that have been paid into the warehouse after September 1, 2022 to before the publication of this announcement can voluntarily choose to apply for a tax refund (fees) and enjoy the continued deferred payment policy.
4. Automatic extension
The tax authority has optimized and upgraded the information system, without taxpayers' operation, and the delayed payment period is automatically extended by 4 months.
Warm reminder:
1. After the deferred payment period expires, the taxpayer shall pay taxes and fees in accordance with the law. If you can apply for a postponement of tax payment in accordance with the provisions of the Tax Collection and Administration Law, you can apply for processing in accordance with the law.
2. If the conditions stipulated in this announcement do not meet the conditions stipulated in this announcement and defraud the tax and fee policy, the tax authorities will deal with it seriously.
5. Specific cases
Case 1: Taxpayer A is a small and medium-sized manufacturing enterprise stipulated in the 2022 Announcement No. 2, and the relevant taxes and fees are declared and paid monthly. The relevant taxes and fees of the period of November 2021 have been deferred in the early stage as required. The deferred payment period is 9 months. According to the original policy, it will be paid before the end of the September 2022 declaration period. After this "Announcement" is issued, the relevant tax and fee payment period in November 2021 will be automatically extended by 4 months, and can be paid together when declaring and paying the relevant tax and fee in December 2022 during the January 2023 declaration period.
Case 2: Taxpayer B is an individual manufacturing business owner who meets the conditions for tax deferral. It implements a simple declaration and pays quarterly. For the relevant taxes and fees that have been delayed in the fourth quarter of 2021, the taxpayer does not need to confirm the delay in the relevant taxes and fees. The tax authorities will not deduct the personal income tax, value-added tax, consumption tax and the attached urban maintenance and construction tax, education fee surcharge, and local education surcharge that they have delayed in the fourth quarter of 2021. The period for deferred taxes and fees will continue to be extended by 4 months, and will be deducted into the warehouse by the tax authorities in February 2023.
Case 3: Taxpayer C delayed the payment of taxes and fees for the period of February 2022 in accordance with the provisions of Announcement No. 2 in 2022, and paid it into the warehouse on September 5, 2022. For this part of the taxes and fees, you can voluntarily choose to apply for a tax refund (fee) and enjoy the continued deferral policy.
Case 4: Taxpayer D, pays the corporate income tax on a quarterly basis, and pays 100,000 yuan in corporate income tax in the fourth quarter of 2021. According to the provisions of Announcement No. 2 of 2022, the tax can be delayed until October 2022 to be paid into the warehouse. After the publication of this "Announcement", the delayed payment period will continue to be extended by 4 months and can be paid into the warehouse in February 2023.
Case 5: Taxpayer E is an individual manufacturing business with annual sales of 1 million yuan. It implements accounting checks and collections and quarterly declaration of personal income tax on business income. According to the previous tax deferral policy, the personal income tax that should be paid in the second quarter of 2022 will be delayed within the July 2022 declaration period to the January 2023 declaration period. After this "Announcement" is issued, the above-mentioned tax deferral period will continue to be extended by 4 months to be paid within the declaration period in May 2023. When a taxpayer handles the 2022 personal income tax reconciliation and settlement of the 2022 business income before March 31, 2023, the tax he defers to be deemed to be "advanced taxes". He will normally participate in the calculation of the personal income tax reconciliation and settlement of the business income. Taxes that need to be tax replenished should be tax replenished before March 31, 2023. If a tax rebate is required, he can apply for a tax rebate normally and will not be affected by his enjoyment of the tax policy for the second quarter of 2022. At the same time, the taxes previously deferred by taxpayers should be paid within the May 2023 declaration period.
