A: According to the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Deferred Payment of Some Taxes and Fees in the Fourth Quarter of 20021No.30, the tax reduction targets are small and medium-sized manufacturing enterprises, including sole proprietorships, partnerships and individual industrial and commercial households.
Therefore, if you meet the first article of the announcement, "Small, medium and micro enterprises in manufacturing industry mentioned in this announcement refer to enterprises whose industry category is manufacturing industry in the national economic industry classification and whose annual sales are above 20 million yuan (including 20 million yuan) and below 400 million yuan (excluding 400 million yuan) (hereinafter referred to as manufacturing medium-sized enterprises) and enterprises whose annual sales are below 20 million yuan (excluding 20 million yuan)." You can enjoy the tax extension policy.
2. Q: I am an individual industrial and commercial household in the manufacturing industry. During the reporting period of 2022 1, I chose to postpone all the personal income tax payable in the fourth quarter of 20221to the reporting period of April. I enjoy the tax deferred policy. Will it affect the settlement of my 20021tax operating income before the end of March 2022?
Answer: If taxpayers meet the requirements and choose to apply the tax deferred policy, the deferred tax should be regarded as "prepaid tax" and normally participate in the calculation of supplementary tax refund for income tax settlement. At the same time, taxpayers should pay deferred tax according to the tax payment period determined by the deferred payment policy. Suppose you need to settle the business income tax refund of 202 1 before March 3, 2022 due to supplementary special additional deduction, etc., and you can still settle the tax refund normally, which is not affected by the tax deferred policy of 202 1 fourth quarter.
3. Q: I am a manufacturing individual industrial and commercial household that meets the annual sales stipulated in the announcement, and I implement simple declaration and pay quarterly. How can I enjoy the tax extension policy?
Answer: The personal income tax (except withholding), value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge payable in the fourth quarter of June 200212022 do not need to be confirmed that the tax authorities will not deduct them. The related taxes and fees are deferred for 3 months, and the deferred taxes and fees will be deducted in April 2022 when the taxes and fees payable in the first quarter of 2022 are deducted.