Due to the 7-day holiday from October 1 to 7, the 2022 0html March tax declaration period will be extended to 1 on October 25 . I would like to remind everyone to arrange the declaration time reasonably and complete the declaration at off-peak!
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10 months declaration points
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sm small and medium-sized enterprises in manufacturing continue to delay payment of some taxes and fees. The period is August (or the third quarter paid quarterly) and later periods. The payment of
According to the State Administration of Taxation, the taxes and fees incurred during the period. The Ministry of Finance’s Announcement on Matters Related to the Continue to Delay the Payment of Partial Taxes and Fees by Small and Medium-sized Enterprises in Manufacturing Industry (Announcement No. 17 of the State Administration of Taxation and the Ministry of Finance in 2022) shall, from September 1, 2022, in accordance with the "Announcement on Matters Related to the Continuation of the Implementation of Matters Related to the Delay of Partial Taxes and Fees by Small and Medium-sized Enterprises in Manufacturing Industry" (No. 2 of 2022), and the manufacturing medium-sized enterprises that have enjoyed 50% of the delayed payment of taxes and 100% of the delayed payment of taxes and small and micro enterprises in Manufacturing Industry, will continue to be extended for 4 months after the expiration of the delayed payment of taxes and fees by medium-sized enterprises in Manufacturing Industry.
The taxes and fees that are delayed include corporate income tax, personal income tax, , domestic value-added tax, domestic consumption tax and urban maintenance and construction tax, education surcharge , local education surcharge, education surcharge, education surcharge, tax, , local education surcharge, excluding taxes and taxes paid on withholding, collection and payment, and taxes paid on behalf of tax authorities when applying for invoices on behalf of tax authorities.
The 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.
Fill in the key points:
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● One picture to understand the changes! The Stamp Tax Law will come into effect today.
● In what circumstances do you need to pay stamp duty? Where to find the tax rate table for stamp duty → ● 10 monthly tax period, please check the key points for the quarterly declaration of stamp duty → Source: China Taxation News Editor: Yu Yan Song Shujuan (010) 61930016
