When will the manufacturing small and medium -sized enterprises be paid into the warehouse slowly?I can understand at a glance at these two tables

Author:State Administration of Taxati Time:2022.09.19

In order to thoroughly implement the decision -making and deployment of the Party Central Committee and the State Council, and further support the development of small and medium -sized enterprises in manufacturing, the State Administration of Taxation and the Ministry of Finance recently jointly released the "Ministry of Taxation of the State Administration of Taxation's Ministry of Finance on Small and Micro -enterprises in the manufacturing industry to continue to delay part -time taxes and fees related matters Announcement (Announcement "(announcement of the Ministry of Finance of the State Administration of Taxation 2022 No. 17, hereinafter referred to as the" Announcement "), clarifying the manufacturing industry (including individual wholly -owned enterprises, partnerships, individual industrial and commercial households) to continue to delay part of the relevant matters related to the payment of some taxes and fees Essence

When will the continued delay in the payment of paid payment of the "Announcement" stipulate that the tax and fees should be paid in the warehouse? Know together

The period of affiliated is November and December 2021 (including the fourth quarter of 2021 taxes paid by the quarter), which continues to extend the taxes and fees on the basis of 9 months (a total of 13 months), respectively, respectively In the warehouse in January and February 2023.

The term of the affiliated period is in February and March 2022 (including the first quarter of 2022 taxes paid by the quarter), and the slow payment and fees of April, May, and June (including the second quarter of 2022) are prolonging On the basis of 6 months, it continued to extend 4 months (total extension of 10 months), and entered the warehouse from January 2023 to May 2023, respectively. See the table below for the specific slow payment period:

Taxpayers who declare taxes on a quarterly application-

Taxpayers who declare taxes on a monthly basis-

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