The epidemic has been continuing to spread. In order to support the development of small, medium and micro enterprises in the manufacturing industry, promote the smooth operation of the industrial economy, stabilize market expectations and employment, the state issued the "Payment delay for small, medium and micro enterprises in the manufacturing industry2021In the fourth quarter of the year, part of the tax related matters announcement, in order to ease the financial pressure of small, medium and micro enterprises in manufacturing. Today I will analyze it for you.

1. Medium-sized manufacturing enterprises refer to the industries classified as manufacturing industries in the national economy with annual sales2000More than ten thousand yuan (inclusive2000Ten thousand yuan)4Less than 100 million yuan (exclusive4RMB 100 million), the tax deferred including the period of payment is2021years10The month,11The month,12Monthly (monthly) or2021Corporate income tax, individual income tax (excluding withholding and payment), domestic value-added tax, domestic consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge in the fourth quarter of 2016 (payable quarterly) do not include taxes paid when applying to tax authorities for issuing invoices. Postponing the amount of various taxes and fees50%.

For example:ACompany for annual sales3000Thousands of medium-sized manufacturing enterprises, according to the monthly tax return, if2021years10The monthly VAT is50The urban construction tax and the two education surcharges add up to6Wan, corporate income tax20Wan, if there is no other tax in the current month, how to pay the tax in the current month?
A:AIn the company11Monthly filing period before the end of the required11Monthly payment10Total monthly tax=50+6+20=76*50%=38Wan, in addition38The taxes can be postponed3A month, at the latest2022years2Declaration and payment within the monthly declaration period2022years1Moon phase duty is paid at the same time.

2. Small and micro enterprises in manufacturing industry refer to the industry category of the national economy and its annual sales2000Less than ten thousand yuan (excluding2000RMB 10, 000 yuan), delay the payment of all taxes.

For example:ACompany for annual sales1000Thousands of small and micro manufacturing enterprises, according to the monthly declaration tax, if2021years10The monthly VAT is30The urban construction tax and the two education surcharges add up to3.6Wan, corporate income tax10Wan, if there is no other tax in the current month, how to pay the tax in the current month?
A:AIn the company11Before the end of the monthly filing period,10Total monthly tax43.6We can suspend payment in full3A month, at the latest2022years2Declaration and payment within the monthly declaration period2022years1Moon phase duty is paid at the same time.

Third, policy basis

Announcement of the State Administration of Taxation2021Annual regulation30A surname

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