In order to implement the decision-making and deployment of the Party Central Committee and the State Council, support the development of small and medium-sized manufacturing enterprises, promote the smooth operation of the industrial economy, and stabilize market expectations and employment, the State Administration of Taxation and the Ministry of Finance recently issued the Announcement on matters related to delaying payment of part of taxes and fees in the fourth quarter of 2021 by small and medium sized manufacturing enterprises (State Administration of Taxation announcement No.30, 2021, hereinafter referred to as the "announcement") specifies the matters related to the postponement of payment of some taxes and fees in the fourth quarter of 2021 by small and medium-sized manufacturing enterprises.
State Administration of Taxation Ministry of Finance Announcement on matters related to delaying payment of part of taxes and fees in the fourth quarter of 2021 by small and medium sized manufacturing enterprises Announcement No.30 of 2021 of the State Administration of Taxation In order to implement the decisions and arrangements of the Party Central Committee and the State Council, support the development of small and medium-sized manufacturing enterprises, and promote the smooth operation of the industrial economy, we hereby announce the following issues concerning the postponement of the payment of some taxes and fees in the fourth quarter of 2021 by small and medium-sized manufacturing enterprises (including sole proprietorship enterprises, partnership enterprises and individual businesses, the same below) 1. The term "small and medium-sized manufacturing enterprises" as mentioned in this announcement refers to those enterprises (hereinafter referred to as medium-sized manufacturing enterprises) with an annual sales volume of more than 20 million yuan (including 20 million yuan) and less than 400 million yuan (excluding 400 million yuan) and enterprises with annual sales of less than 20 million yuan (excluding 20 million yuan) (hereinafter referred to as manufacturing small and micro enterprises). Sales volume refers to the sales amount of VAT, including tax declaration sales, audit and supplementary sales, tax assessment and adjustment sales. If the VAT differential tax policy is applicable, it shall be determined by the sales amount after the difference. 2. The annual sales volume of small and medium-sized manufacturing enterprises mentioned in this announcement shall be determined in the following ways: Enterprises established for one year up to September 30, 2021 shall be determined according to the sales volume from October 2020 to September 2021; As of September 30, 2021, an enterprise established for less than one year shall, according to the sales volume / actual operation month as of September 30, 2021 × Determine the sales volume of 12 months; For enterprises established on or after October 1, 2021, according to the sales volume of the first reporting period / actual operating month × 12 months of sales. 3. Deferred taxes include corporate income tax, individual income tax (except withholding), domestic value-added tax, domestic consumption tax, urban maintenance and construction tax, educational surcharges and local education surcharges that are due in October, November and December of 2021 (paid monthly) or the fourth quarter of 2021 (paid quarterly), It does not include the taxes paid when applying to the tax authorities for issuing invoices on behalf of others. 4. For small and medium-sized manufacturing enterprises that meet the requirements of this announcement, after filing tax returns in accordance with the law, medium-sized manufacturing enterprises may delay paying 50% of all taxes and fees specified in Article 3 of this announcement, and small and micro manufacturing enterprises may postpone paying all taxes and fees specified in Article 3 of this announcement. The delay period is 3 months. At the end of the delay period, the taxpayer shall pay the tax deferred in accordance with the law. 5. If a taxpayer fails to meet the conditions specified in this announcement and fraudulently enjoys the tax deferment policy, the tax authorities shall deal with it in accordance with the law of the people's Republic of China on the administration of tax collection and its implementation rules. 6. Small and medium-sized manufacturing enterprises with the conditions specified in this announcement can still apply for deferred tax payment in accordance with the law of the people's Republic of China on the administration of tax collection and its implementation rules. 7. This announcement shall come into force as of November 1, 2021.
State Administration of Taxation Ministry of Finance
October 29, 2021
Interpretation of the announcement of the Ministry of finance of the State Administration of Taxation on matters related to delaying the payment of some taxes and fees in the fourth quarter of 2021 by the Ministry of finance of the State Administration of Taxation
1. Under what background was the announcement made? In order to implement the decisions and arrangements of the Party Central Committee and the State Council, support the development of small and medium-sized manufacturing enterprises, promote the smooth operation of the industrial economy, and stabilize market expectations and employment, the State Administration of Taxation and the Ministry of Finance jointly issued a Taiwan version of the "announcement" to clarify the matters related to the postponement of payment of some taxes and fees in the fourth quarter of 2021. 2. What are the small, medium and micro enterprises in the manufacturing industry stipulated in the announcement? The "small and medium-sized and micro enterprises in the manufacturing industry" mentioned in the announcement refer to the enterprises with annual sales of more than 20 million yuan (including 20 million yuan) and less than 400 million yuan (excluding 400 million yuan) and enterprises with annual sales less than 20 million yuan (excluding 20 million yuan). The small and medium-sized and micro enterprises in the manufacturing industry mentioned in the announcement include sole proprietorship enterprises, partnership enterprises and individual businesses. 3. What is the sales volume stipulated in the announcement? Sales volume refers to the sales amount of VAT, including tax declaration sales, audit and supplementary sales, tax assessment and adjustment sales. If the VAT differential tax policy is applicable, it shall be determined by the sales amount after the difference. Example 1 : taxpayer a is a manufacturing enterprise, which was established in September 2018. It belongs to the general VAT taxpayer and does not apply to the VAT differential taxation policy. According to the announcement, the sales volume of VAT payable from October 2020 to September 2021 is "sales volume calculated at applicable tax rate" in line 1 and line 5 of VAT and surtax (applicable to general taxpayers) within the period The total number of "general items" and "immediate tax refund items" of "sales volume calculated by simple method", "export sales amount of exemption, credit and refund" in line 7, and "tax-free sales amount" in line 8. Example 2 Taxpayer B is a manufacturing enterprise, which was established in December 2019. It belongs to the general VAT taxpayer. It is also engaged in construction services (the applicable levy rate is 3%). The construction service business is subject to the VAT differential tax policy, and its VAT sales amount should be deducted from the difference tax. According to the announcement, after calculating the sales amount before the difference from the VAT and additional tax return (applicable to general taxpayers) from October 2020 to September 2021, it is also necessary to calculate the sales amount before the difference from the VAT and additional tax declaration form (applicable to general taxpayers) according to the attached information of VAT and additional tax return (III) (details of deduction items of services, real estate and intangible assets) within the period Column 5 "actual deduction amount in current period" and relevant line tax rate or levy rate to calculate the deduction, and the calculated difference is the sales volume, that is: the sales amount of VAT payable = the sales amount before the difference - the deduction amount. In this case, the deduction = the actual amount deducted in the current period on line 6 / (1 + 3%). Example 3 Taxpayer C is a manufacturing enterprise established in January 2019. It belongs to a small-scale taxpayer and concurrently engages in product design services. Since taxpayer C is a small-scale taxpayer, regardless of whether the VAT differential tax policy is applicable, according to the announcement, the sales amount of VAT payable from October 2020 to September 2021 is determined according to the following formula: Sales amount subject to VAT = "sales excluding VAT (3% levy rate)" in column 1 of VAT and additional tax declaration form (applicable to small-scale taxpayers) + column 4 "sales excluding VAT (5% levy rate)" + column 7 "sales excluding tax of used fixed assets" + column 9 "sales tax free" + column 13 Total of "export tax-free sales", "goods and services" and "services, real estate and intangible assets". How to determine the annual sales volume stipulated in the announcement? (1) enterprises established for one year as of September 30, 2021 shall be determined according to the sales volume from October 2020 to September 2021. Example 4 : taxpayer D was established on December 20, 2019, and has been established for one year as of September 30, 2021. Its sales volume from October 2020 to September 2021 is 10 million yuan, so the annual sales volume stated in the announcement is 10 million yuan. (2) for enterprises established for less than one year as of September 30, 2021, according to the sales volume / actual operation month as of September 30, 2021 × 12 months of sales. Example 5 : taxpayer e was established on April 28, 2021. As of September 30, 2021, it has been established for less than one year. Its actual operating months are six months, and the total sales volume is 12 million yuan. Therefore, the annual sales volume stated in the announcement is 12 million yuan / 6 × 12 = 24 million yuan. (3) for enterprises established on or after October 1, 2021, according to the sales volume of the first reporting period / actual operating month × 12 months of sales. Example 6 : taxpayer f was established on November 2, 2021. If it is reported monthly, the first reporting period is December, the sales volume is 1 million yuan, and its actual operation is one month, then the annual sales volume stated in the announcement is 1 million yuan / 1 × 12 = 12 million yuan. If the declaration is made quarterly, the first reporting period is January 2022, the sales volume is 3 million yuan, and the actual operation period is 2 months, then the annual sales volume stated in the announcement is 3 million yuan / 2 × 12 = 18 million yuan. V. what are some of the taxes and fees in the fourth quarter of 2021 stipulated in the announcement? The deferred taxes include the enterprise income tax, individual income tax (except withholding), domestic value-added tax, domestic consumption tax and the attached urban maintenance and construction tax, which shall be declared by the taxpayer in November, December, 2021 and January, 2022 Education surcharges and local education surcharges do not include taxes and fees paid when applying to tax authorities for issuing invoices on behalf of others. 6. How to delay the payment of taxes for small and medium-sized manufacturing enterprises as stipulated in the announcement? Medium sized manufacturing enterprises that meet the requirements specified in the announcement may postpone the payment of 50% of all taxes and fees specified in Article 3 of the announcement, and small and micro manufacturing enterprises meeting the conditions specified in the announcement may postpone the payment of all taxes and fees specified in Article 3 of the announcement. The delay period is 3 months. At the end of the delay period, the taxpayer shall pay the tax deferred in accordance with the law. In order to facilitate taxpayers to enjoy the preferential policy, the tax department has optimized the electronic tax bureau (including electronic tax bureau of natural person, the same below). Example 7 : taxpayer G is a medium-sized manufacturing enterprise specified in the notice, and pays relevant taxes and fees monthly. Before the end of the reporting period in November 2021, after logging in the Electronic Taxation Bureau to declare the relevant taxes and fees in October according to law, the interface will automatically pop up a prompt on whether to delay paying 50% of the tax fees specified in the announcement. If the taxpayer needs to confirm, the taxpayer shall fill in the reason in the interface and pay the relevant taxes and fees according to the law; If the deferred payment is confirmed, the interface will jump into the payment interface and pay 50% of the tax payable. The remaining payment period will be automatically extended for 3 months, and will be paid together with the relevant taxes and fees in January 2022 within the declaration period in February 2022. If taxpayer g pays relevant taxes and fees on a quarterly basis, it is confirmed that the operation process of deferred payment is the same as that of taxpayers who pay monthly after declaring relevant taxes in the fourth quarter of 2021 before the end of the declaration period in January 2022. The deferred taxes and fees shall be paid together with the relevant taxes and fees in the first quarter of 2022 during the declaration period in April 2022. Example 8 : taxpayer h belongs to the manufacturing small and micro enterprises specified in the announcement, and pays relevant taxes and fees on a quarterly basis. Before the end of the declaration period in January 2022, after logging in the Electronic Taxation Bureau to declare the relevant taxes and fees in the fourth quarter of 2021 according to law, the interface will automatically pop up a prompt on whether to delay the payment of various taxes and fees specified in the announcement. If the taxpayer needs to confirm, the taxpayer shall fill in the reason in the interface and pay the relevant taxes and fees according to the law; If the deferred payment is confirmed, the relevant taxes and fees specified in the announcement shall be delayed for three months, and the deferred taxes shall be paid together with the relevant taxes and fees in the first quarter of 2022 during the declaration period in April 2022. If taxpayer h pays taxes on a monthly basis, after reporting the relevant taxes and fees in December 2021 before the end of the reporting period in January 2022, the operation process of deferred payment is confirmed to be the same as that of taxpayers who pay quarterly. The deferred taxes and fees shall be paid together with the relevant taxes and fees in March 2022 during the declaration period in April 2022. Example 9 Taxpayer I is a self-employed manufacturing industrial and commercial household with an annual sales volume of 300000 yuan, which is subject to simple declaration and quarterly payment. The taxpayer does not need to confirm. In January 2022, the individual income tax (except withholding), value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge that should be paid in the fourth quarter of 2021 will not be deducted. The relevant taxes and fees shall be delayed for 3 months, and the deferred taxes shall be deducted together with the tax payable in the first quarter of 2022 in April 2022. 7. Can small and micro manufacturing enterprises specified in the announcement apply for deferred tax payment according to law? If the small and medium-sized and micro enterprises in the manufacturing industry specified in the announcement can apply for tax deferred payment in accordance with the provisions of the tax administration law and its implementation rules, they can still apply for tax deferred payment according to law. Example 10 : taxpayer J is a manufacturing enterprise with an annual sales volume of 30 million yuan and is paid on a monthly basis. During the reporting period in November 2021, the taxpayer J needs to declare and pay the enterprise income tax and other taxes of October, but the current monetary fund is only 10000 yuan after deducting the wages and social insurance premiums payable. Taxpayer J may, in accordance with the provisions of the tax administration law and its implementation rules, apply for deferment of the payment of all taxes due, which is not subject to the restrictions specified in the announcement. 8. Does the tax deferment policy affect the final settlement of income tax? If a taxpayer meets the conditions specified in the announcement and chooses to apply the tax postponement policy, the deferred tax shall be deemed as "prepaid tax", and shall normally participate in the calculation of the final settlement and refund of income tax. At the same time, the taxpayer shall pay the deferred tax in accordance with the tax payment period determined by the deferred payment policy. Example 11 Taxpayer K is a self-employed manufacturing industrial and commercial household with an annual sales volume of 1 million yuan. It implements audit collection and quarterly declaration of individual income tax on business income, and chooses to postpone the payment of individual income tax that should be paid in the fourth quarter of 2021 to the reporting period of April in January 2022. If taxpayer K needs to handle the final settlement and tax refund of operating income in 2021 before March 31, 2022 due to additional special additional deduction and other reasons, the taxpayer can normally handle the final settlement tax refund, which is not affected by the tax policy of the fourth quarter of 2021. At the same time, the taxpayer should pay the tax that enjoys the deferred payment policy within the reporting period in April. 9. When will the announcement come into force?
The announcement shall come into force on November 1, 2021.
