Attention Accountants! In January, after the manufacturing industry small and medium-sized enterprises applied for tax declarations in accordance with the law, there were 7 types of taxes that could temporarily dispense with taxes!
What are the specific taxes? How is the policy stated? Let's take a look
In January, small and medium-sized enterprises in the manufacturing industry can temporarily dispense with taxes after filing 7 types of tax declarations in accordance with the law.
1⃣️ Corporate income tax
2⃣️ Personal income tax (except withholding and payment)
3⃣️ Domestic VAT
4⃣️ Domestic consumption tax
5⃣️ City maintenance and construction tax
6⃣️ Education fee surcharge
7⃣️ Local education add-on
The above extension period: 3 months
(1) Monthly declaration: period: December 2021; declaration period: January 2022; payment period: April 2022;
(2) Quarterly declaration: period: 4th quarter of 2021; filing period: January 2022: payment period: April 2022;
Small and micro enterprises in the manufacturing industry: postpone the payment of all taxes and fees;
Manufacturing smes: deferred payment of 50% of the amount of various taxes and fees;
p: Policy Reference: Satanship Announcement [2021] No. 30 "Announcement of the Ministry of Finance of the State Administration of Taxation on Matters Related to the Deferral of Payment of Partial Taxes and Fees in the Fourth Quarter of 2021 by Small and Medium-sized Enterprises (Including Sole Proprietorships, Partnerships, and Individual Industrial and Commercial Households) in manufacturing industries"
Second, the difference between the 20-year mitigation policy and the 21-year mitigation policy
Third, 21 years to postpone the interpretation of new policies
(1) Standards for manufacturing
(2) The standards for small and medium-sized enterprises in the manufacturing industry in the new policy
p: The document of small and medium-sized enterprises refers to the division standard (sales standard) of the Ministry of Industry and Information Technology Joint Enterprise [2011] No. 300
#Declaration ##纳税 #