Question 7
If I defer tax payment and pay it next year, will it affect my credit rating?
Answer: The postponement of tax payment for small, medium and micro enterprises in the manufacturing industry that meets the policy standards is a policy postponement. The corresponding payment time in the tax collection and management system is also automatically extended for 3 months. Taxes paid before the expiration date of the deferment period will not be considered. Affect credit rating.
Question 8
I am a taxpayer who declares relevant taxes on a monthly basis. Do I have to accept this postponement policy for 2021 the fourth quarter of 3 months? For example, can I decide not to accept the period 2021 years 10html March, 11html March, but decide to accept it in 12html March?
Answer: When a company that meets the conditions makes a monthly declaration on the electronic tax bureau, a policy acceptance prompt box will pop up every month. Taxpayers can decide whether to accept it based on the company's situation.
Question 9:
company wants to cancel the / migration and must pay taxes in the month. How to deal with the situation?
Answer: Before the expiration of the reporting period for 2021 years 11, 12html March and 2022 years 1, small and medium-sized enterprises in the manufacturing industry can log in to the Electronic Taxation Bureau or the Tax Service Hall to declare in accordance with regulations and laws. The operation interface will pop up to determine whether to defer payment. Required range tax reminders. After taxpayers apply for deferral of payment, they can pay taxes at any time before the payment deadline without causing any interference with cancellation matters.
Question 10
I have accepted this tax deferral policy. Will it affect the final settlement of income tax?
Answer: After it is decided to apply the tax deferral policy, the deferred tax will be regarded as "prepaid tax" and will be included in the calculation of back tax and refund in the final settlement of income tax. At the same time, taxpayers should pay deferred taxes in accordance with the payment deadline specified in the deferred payment policy.
Question 11
Can taxpayers who are eligible for instant refund of corporate value-added tax still enjoy the instant refund policy after applying for a deferral of payment?
Answer: Yes. After taxpayers of small, medium and micro enterprises in the manufacturing industry enjoy the deferred payment policy, after the deferred payment period expires and the deferred corporate value-added tax is actually paid, they can apply for a refund of the immediate tax refund amount for the corresponding period.
Question 12
I am a self-employed person in the manufacturing industry who has made a simple declaration. How do I apply for the deferment?
Answer: For self-employed individuals in the manufacturing industry who adopt simplified declaration, taxpayers do not need to apply separately or confirm their acceptance of this postponement. According to the policy arrangement, the taxes and fees that should be paid within the required range of 2021 years 10 to 12 will not be deducted, and the payment will be deferred for 3html for 3 months.
Question 13
A small, medium and micro export tax refund company in the manufacturing industry has no corporate value-added tax for the month, but according to the regulations, it must pay urban construction tax on the tax exemption amount. Can this part of the additional tax be deferred?
Answer: Small, medium and micro export tax rebate companies in the manufacturing industry have no corporate value-added tax for the month. They can apply for tax deferral on the urban construction tax that should be paid according to the corporate value-added tax exemption and credit amount.
