Hello, small and micro businesses filing taxes, our company is involved in the corporate income tax deferral policy for manufacturing small, medium and micro enterprises in the fourth quarter of 2021. So how should we handle the final settlement of corporate income tax, tax refun

Hello, small and micro enterprises that file taxes, our company is involved in the corporate income tax deferral policy for the fourth quarter of 2021 for small, medium and micro enterprises in the manufacturing industry. So how should corporate income tax final settlement and settlement tax refunds and tax repayments be handled? Hello

, in response to this problem, here we will discuss the three situations of tax refund, tax payment and tax deferral through examples to help everyone understand together.

After completing the final settlement declaration, it is necessary to combine the tax deferral policy for small, medium and micro enterprises in the manufacturing industry to determine the enjoyment of the four-quarter deferral policy and the final settlement tax refund and repayment situation (the following five enterprises all declare quarterly prepayment Enterprise income tax), let’s take a look at the companies involved~

Scenario 1: Involving Tax deferral, final settlement and tax rebate are required.

Enterprise A

is an enterprise that enjoys the deferred payment policy. The final settlement and settlement tax refund is 250,000 yuan, and the tax payable in the fourth quarter is 100,000 yuan. Relatively speaking, it is more beneficial to the enterprise to obtain a tax refund of 250,000 yuan in a timely manner. Therefore, after completing the annual corporate income tax return, Enterprise A can choose to apply for a deduction for the prepaid tax of 100,000 yuan and use the remaining 150,000 yuan. Apply for tax refund at the electronic tax bureau.

enterprise B

is an enterprise that enjoys the deferred payment policy. The final tax rebate is 20,000 yuan, and the tax payable in the fourth quarter is 100,000 yuan. Relatively speaking, it is more beneficial to the enterprise to continue to defer the payment of the 100,000 yuan prepaid tax in the fourth quarter of 2021. Therefore, the enterprise can temporarily not handle the tax refund business. In October 2022, it will first apply for a tax refund of 20,000 yuan, and then The remaining 80,000 yuan in deferred taxes for the fourth quarter of 2021 will be paid into the treasury.

enterprise C

is an enterprise that enjoys the deferred payment policy. It deferred payment of 100,000 yuan in the fourth quarter and needs to pay 200,000 yuan in tax in the final settlement. Since Enterprise C enjoys the deferred payment policy of corporate income tax in the fourth quarter of 2021, the final settlement and back tax of 200,000 yuan can be paid and deposited into the treasury in October 2022 together with the previous deferred tax of 100,000 yuan.

Scenario 2: It does not involve tax deferral, and the final settlement requires a tax payment.

Enterprise D

is not an enterprise that enjoys the deferred payment policy, and a tax payment of 100,000 yuan is required for the final settlement. The corporate income tax backpayment should be settled within the final settlement period. You can directly make a final settlement declaration at the electronic tax bureau. After success, you can complete the subsequent payment.

function entrance: Electronic Taxation Bureau homepage → [I want to file taxes] → [Tax declaration and payment] → [Corporate income tax declaration] → [Resident corporate income tax annual declaration]

Enter the report list page to declare, and fill in the required reports when Once completed, submit the declaration.

After completing the final settlement declaration, make a back payment of taxes, click "Payment/Inquiry"

Check the unpaid page, and click "Go to Payment"

Select the payment method, click "OK" and Completion of withholding

Scenario 3: It does not involve tax deferred, and tax refund is required for final settlement.

Enterprise E

is not an enterprise that enjoys the deferred payment policy, and a tax refund of 100,000 yuan is required for final settlement. It needs to apply for a tax refund at the Electronic Taxation Bureau.

Function entrance: Electronic Taxation Bureau homepage → [I want to file taxes] → [General tax refund (credit) management] → [Tax refund and credit application (final settlement and settlement)]

Enter the application form filling page to fill in, after completion submit application.

Summary of settlement and settlement for enterprises enjoying the four-quarter payment deferral policy: