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Announcement of the State Taxation Administration and the Ministry of Finance on Matters Concerning 2022-09-14 16:12:01

Announcement of the State Taxation Administration and the Ministry of Finance on Matters Concerning the Continued Deferral of Some Taxes and Fees for Medium, Small and Micro Manufacturing Enterprises

Announcement of the State Taxation Administration and the Ministry of Finance [2022] No. 17

September 14, 2022


To thoroughly implement the decisions and arrangements of the CPC Central Committee and the State Council, and further support the development of medium, small and micro enterprises (MSMEs) in the manufacturing industry, matters concerning the policy of continued deferral of some taxes and fees for manufacturing MSMEs (including sole proprietorships, partnership enterprises, and individually owned businesses, the same below) are announced as follows:

I. From September 1, 2022, those medium-sized manufacturing enterprises that have enjoyed deferral in payment of 50% of taxes and fees and small and micro manufacturing enterprises that have deferred payment of all taxes and fees under the Announcement of the State Taxation Administration and the Ministry of Finance on Relevant Matters Concerning Extending the Deferral of Some Taxes and Fees for Medium, Small and Micro Manufacturing Enterprises, will be granted another four months of grace period upon the expiration of the previous deferment period.

II. The deferred taxes and fees include the enterprise income tax, individual income tax, domestic value-added tax, domestic consumption tax and the additional urban maintenance and construction tax, education surcharge, and local education surcharge that have been deferred for payment according to regulations during the period of November and December 2021, February, March, April, May, June 2022 (paid on a monthly basis) or the fourth quarter of 2021, the first and second quarters of 2022 (paid on a quarterly basis), excluding taxes withheld and paid on behalf of others, taxes collected and paid on behalf of others, and taxes payable when applying to tax authorities for invoicing on behalf of others.

III. If the deferred taxes and fees payable by the above-mentioned enterprises in November 2021 and February 2022 have been paid to the treasury after September 1, 2022 and before the issuance of this Announcement, they may voluntarily choose to apply for refund of taxes (fees) and enjoy the extended deferral policy.

IV. Upon the expiration of the deferment period stipulated in this Announcement, taxpayers shall pay the taxes and fees of the corresponding months or quarters according to law, and those who comply with the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules may apply for a deferral of tax payment and may apply for processing of tax deferral.

V. Any taxpayers who do not meet the conditions stipulated in this Announcement and enjoy the policy of deferred payment in a fraudulent manner shall be severely punished by the tax authorities in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules.

VI. The Announcement shall come into force on the date of issuance.

The Announcement is hereby given.