Q:
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Who is the subject of this "Announcement"?
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A:
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This "Announcement" is for small profit-making enterprises and self-employed people. Among them, the small profit-making enterprises refer to the enterprises that meet the conditions stipulated in the Announcement of the State Administration of Taxation on the Issues Concerning the Implementation of the Policy for the Reduction of the Income Tax Relief Policy for Small Profit-making Enterprises (No. 2 of 2019)
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Q:
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What are the specific policies for delaying payment for small profit-making enterprises?
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A:
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From May 1, 2020 to December 31, 2020, small meagre profits companies may suspend the payment of corporate income tax for the current period after the pre-payment declaration is completed in the remaining reporting period of 2020, and delay payment to the first reporting period in 2021. In the prepayment declaration, the small profit-making enterprises can enjoy the deferred tax payment policy for small profit-making enterprises by filling in the relevant lines of the prepayment tax return.
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Q:
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What are the specific policies for deferred payment for self-employed people?
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A:
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From May 1, 2020 to December 31, 2020, individual self-employed people can suspend the payment of personal income tax for the current period after completing the tax declaration of personal income tax business income in the remaining reporting period of 2020, and delay it until the first reporting period in 2021. Pay together. Among them, self-employed people implement simple declaration, from May 1, 2020 to December 31, 2020, personal income tax will not be deducted temporarily, and will be deferred until the first reporting period in 2021.
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Q:
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When will this announcement go into effect?
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A:
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This announcement will take effect on May 1, 2020.
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Q:
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If relevant taxes have been paid before the announcement, how should the relevant provisions of this announcement be handled?
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A:
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Taxpayers who have paid tax deferred in accordance with the provisions of this announcement from May 1 to the issuance of this announcement may apply for a refund and pay them together until the first reporting period in 2021.
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FAQ
