? ? ? ? In order to fully implement the decisions and arrangements of the Party Central Committee and The State Council, and further support the development of micro, small and medium-sized enterprises in the manufacturing industry, the relevant matters of the policy of continuing to defer payment of some taxes and fees for micro, small and medium-sized enterprises in the manufacturing industry (including sole proprietorship, partnership, individual industrial and commercial households, the same below) are announced as follows:

? ? ? ? I. As of September 1, 2022, medium-sized manufacturing enterprises and small and micro manufacturing enterprises that have enjoyed 50% tax deferment and 100% tax deferment according to the Announcement of the Ministry of Finance of the State Administration of Taxation on Matters Related to the Continuation of the Implementation of Partial Tax Deferment for Small and Micro Manufacturing Enterprises (No. 2, 2022). After the expiry of the moratorium period, it will continue to extend for 4 months.

? ? ? ? II. The tax deferred includes the period of November and December 2021, February, March, April, May and June 2022 (paid monthly) or the fourth quarter of 2021. In the first quarter, second quarter of 2022 (the quarterly payment) have postponement of the payment of enterprise income tax, individual income tax according to regulations, the domestic value-added tax, excise and attached of urban maintenance and construction tax, education additional, local education, additional, not including withholding, collection, and apply to the tax authority when acting invoice for the payment of taxes and fees.

? ? ? ? III. If the taxes and fees deferred in November 2021 and February 2022 of the above enterprises have been paid and deposited after September 1, 2022 to the issuance of this announcement, they can voluntarily choose to apply for tax refund (fee) and enjoy the continuation of the deferred tax policy.

? ? ? ? IV. Upon expiration of the period of deferment of tax payment stipulated in this announcement, the taxpayer shall pay the tax of the corresponding month or quarter according to law. If the taxpayer can apply for deferment of tax payment according to the provisions of the Law of the People’s Republic of China on the Administration of Tax Collection and its implementation rules, he may apply for deferment of tax payment according to law.

? ? ? ? V. Taxpayers who fail to meet the conditions set forth in this announcement and fraudulently enjoy the policy of deferment of tax payment shall be dealt with severely by the tax authorities in accordance with the Law of the People’s Republic of China on the Administration of Tax Collection and its Implementation Rules and other relevant provisions.

Article source：The Ministry of Finance