Thepaper.cn reporter Zhong Yuhao
The CPPCC member's proposal on extending the time limit for tax payment by enterprises in difficulty is proposed by CPPCC members , The State Administration of Taxation recently replied that , Further consideration will be given to the extension of tax payment period by enterprises with difficulties in operation , For the tax preferential policies with implementation time limit, policy evaluation will also be started in time , Work with the Ministry of finance to do the follow-up work well .
In recent days, , The State Administration of Taxation announced on its official website that the third session of the 13th National Committee of the Chinese people's Political Consultative Conference 4934 Number （ Economic development 372 Number ） Reply to the proposal . For which “ We will increase the support of tax reduction and fee reduction policies for large employment enterprises ” The advice of , The State Administration of Taxation introduces , In recent years , To promote supply side structural reform , Reduce the tax burden of manufacturing enterprises , The finance and taxation departments have continuously introduced tax reduction and fee reduction measures , Support the development of manufacturing industry . Since the outbreak of novel coronavirus pneumonia , The Department of Finance and taxation has issued 7 batch 28 A preferential tax policy supporting epidemic prevention and control and economic and social development , Reduce the labor cost of enterprises , Reduce the burden of enterprises , Maximize support for enterprises to return to work and production .
First half of this year , The country has increased tax cuts and reduced fees 15045 One hundred million yuan . among , This year's tax and fee reduction policies to support epidemic prevention and control and economic and social development have been increased 8941 One hundred million yuan . next step , The Bureau will cooperate with the Ministry of finance to continue to deepen various reforms , We will continue to implement various policies for reducing taxes and fees , In accordance with the party central committee 、 Unified deployment of the State Council , Comprehensive consideration of epidemic prevention and control and economic and social development 、 The fiscal balance 、 Industry tax burden level and tax system reform direction and other factors , Consider the issue of further tax reduction and fee reduction as a whole .
Suggestions on extending the time limit of tax payment for enterprises in difficulty , The State Administration of Taxation said , In order to help the enterprises in difficulty to solve the difficulties , The bureau is in 《 Notice on some measures to give full play to the role of tax functions to help win the war of prevention and control of epidemic situation 》（ Taxes are always paid 〔2020〕14 Number ）、《 On the small low profit enterprises and individual businesses to delay payment 2020 Announcement on matters related to annual income tax 》（2020 In the first 10 Number ） And with the Ministry of human resources and social security 、 Jointly issued by the Ministry of finance 《 Notice on the extension of the implementation period of the policy of periodic reduction and exemption of enterprise social insurance premium and other issues 》（ The Ministry of human resources and social security issued 〔2020〕49 Number ） In the document , It is emphasized that enterprises with serious difficulties in production and operation affected by the epidemic situation, especially small and micro enterprises , The tax authorities shall, in accordance with the law, promptly approve the application for deferred payment of taxes , Actively help enterprises ease the pressure of capital ; clear 2020 year 5 month 1 solstice 2020 year 12 month 31 Japan , Small low profit enterprises in 2020 After the declaration period of the remaining year has been handled in accordance with the provisions of the advance payment declaration , Can postpone the payment of the current enterprise income tax , Delay until 2021 In the first filing period of the year ; Identify the enterprises that have serious difficulties in production and operation affected by the epidemic situation , You can apply for deferment of social insurance premium , In principle, the deferred payment period shall not exceed 6 Months , And the deferred payment policy will continue until the end of the year .
The State Administration of Taxation said , next step , The Bureau will combine 《 Law of the people's Republic of China on the administration of tax collection 》 The revision of , Further consideration should be given to the problem of delaying the time limit for tax payment by enterprises in difficulty . meanwhile , Preferential tax policies with a time limit for implementation , The Bureau will, in accordance with the relevant work arrangements , Timely launch of policy assessment related work , Work with the Ministry of finance to do the follow-up work well , Help manufacturing enterprises tide over difficulties .
editor ： Wang Jun
proofreading ： Ding Xiao