Q：
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What are SMEs in manufacturing?
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A：
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Medium-sized manufacturing enterprises refer to manufacturing enterprises with annual sales of more than 20 million yuan (inclusive) or less than 400 million yuan (exclusive). Manufacturing small and micro enterprises refer to manufacturing enterprises with annual sales of less than 20 million yuan (exclusive).
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Q：
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What taxes can be deferred by SMEs in manufacturing?
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A：
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Deferred taxes include corporate income tax, individual income tax, domestic value-added tax, domestic consumption tax and surcharge tax. Medium-sized enterprises in the manufacturing industry can postpone the payment of 50% of below taxes, and small and micro enterprises in the manufacturing industry can postpone the payment of below taxes for a period of 6 months.
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Q：
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In the fourth quarter of 2021, we have already chosen to defer the payment of corporate income tax, which can be extended for 6 months, so what should I do in the 2021 annual tax declaration?
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A：
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When making the 2021 corporate income tax declaration before the end of May, it depends on whether you need to make up taxes or refund taxes. If you need a tax refund, you can apply for a tax refund directly. If you need to make up taxes, it is that the tax payable will be deferred to October 2022 together with the tax replacement in the fourth quarter.
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Q：
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I have chosen to defer the corporate income tax in the fourth quarter of 2021, and the annual declaration finds that I want to make up taxes, and I want to defer the payment of the tax payable, how should I do it?
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A：
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In this case, there is no need to apply for an extension, and the system will automatically extend the payment period for the settlement of the tax payable, that is, extended to October 2022.
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FAQ
