Q：
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Who can enjoy the tax deferred policy in fourth quarter of 2021?
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A：
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Medium-sized manufacturing enterprises refer to enterprises with annual sales of more than 20 million yuan (inclusive) and less than 400 million yuan (excluding). And small-micro manufacturing enterprises refer to enterprises with annual sales of less than 20 million yuan (excluding).
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Q：
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How to determine the annual sales of eligible enterprises?
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A：
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As of September 30, 2021, for enterprises that have been established for one year, the sales are determined based on the sales for the period from October 2020 to September 2021.
As of September 30, 2021, the sales income of enterprise that established less than one year can be determined by its actual sales income for the period ended September 30, 2021 divided by actual operating month multiply 12 months.
The sales income of the company which established on or after October 1, 2021 can be determined by the sales income for the first reporting period divided by actual operating month multiply 12 months.
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Q：
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What are the taxes that can be deferred by enterprises?
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A：
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The deferred taxes include corporate income tax, personal income tax (except for withholding payments), domestic value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge for fourth quarter (from October to December 2021). The taxes paid when applying for invoice issuance from tax authority are not included.
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Q：
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How much taxes can enterprises enjoy for deferred payment?
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A：
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For medium, small and micro enterprises in the manufacturing industry that meet the prescribed conditions, after completing tax declarations in accordance with the law, the annual sales revenue of 20 million yuan (excluding) or less, all taxes can be suspended, the annual sales of 20 million yuan (including) or more than 400 million yuan (excluding) or less, 50% of the tax amount can be suspended.
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Q：
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How long can enterprises enjoy the deferred payment policy?
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A：
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The period of deferred payment is 3 months. When the deferment period expires, the taxpayer shall pay the deferred tax in accordance with the law.
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FAQ
