What if you can't pay your taxes on time during an epidemic? This is a recent financial personnel are very concerned about a problem. Of course, the State Administration of Taxation (SAT) has taken the relevant issues into consideration.
1, according to the State Administration of Taxation notice on February 2, the basic deadline for filing tax returns this month was extended to February 24 , if you can return to work before the 24th, and you can take care of the accounts, the normal tax returns can be, which is the most desirable result of the process.
2. If you can't return to work before the 24th, or if you return to work but don't finish your accounts due to time constraints, there's no way to file a tax return. In this case, you can apply for an extension to file.
February 10, the State Administration of Taxation issued a "notice on giving full play to the role of tax functions to help win the epidemic prevention and control of a number of measures to prevent and control the war of resistance" (tax total hair [2020] No. 14), the decision in the extension of the deadline for filing tax returns in February based on the impact of the epidemic to handle the declaration of taxpayers are still difficult to apply for further extensions in accordance with the law. The severe epidemic areas, the payment of vehicle purchase tax and other taxpayers, withholding agents, due to the epidemic can not handle the tax declaration by the specified deadline, can be extended. The impact of the epidemic production and operation has occurred serious difficulties in enterprises, especially small and micro-enterprises , the tax authorities should be approved in a timely manner in accordance with the law to postpone the payment of taxes, and actively help enterprises to alleviate the pressure of funds.
The taxpayers affected by the epidemic late declaration or late submission of relevant information, exempted from administrative penalties, the relevant records are not included in the evaluation of tax credit; the taxpayers who have not declared the overdue declaration, the temporary not in accordance with the current provisions of the identification of non-normal households.
The above measures not only solve the problem of time-critical tax declarations, but also solve the practical difficulties of taxpayers affected by the epidemic temporarily without funds to pay taxes, is the tax department to effectively serve the specific embodiment of the taxpayers.
I hope my answer will help you.
Due to the seriousness of the epidemic and the wide range of impacts, it is impossible to pay taxes and contributions in accordance with the original tax deadlines. According to the needs of epidemic prevention and control, the State Administration of Taxation has issued a document to extend the deadline for filing tax returns:
1. For taxpayers and withholding agents who file their tax returns on a monthly basis, the deadline for filing tax returns for the statutory declaration of the month of February 2020 will be extended to February 24th across the country;
2. Hubei and other areas with serious epidemics can be further extended appropriately depending on the situation, and the specific time will be determined by the provincial tax bureaus and reported to the State Administration of Taxation for the record;
3. Taxpayers and withholding agents affected by the epidemic and still having difficulties in processing the extension of the deadline for filing tax returns for the month of February 2020 can also apply for further extensions in accordance with the law.
At the same time, Aisino Golden Tax, in order to ensure that taxpayers' tax-control equipments can be used normally and VAT invoices can be claimed and issued normally after the extension of the tax declaration period, has already targeted at solving the problem of locking of tax-control equipments that may be triggered by the extension of the declaration period of the tax payment in February, and the tax-control equipments unlocking settings will be adjusted in this month. Taxpayers can log in to the invoicing software after February 18, 2020 to copy and file taxes.
These days, financiers are more concerned about tax declaration and tax payment. For some enterprises, due to the inability to resume work in a timely manner, may produce cash flow difficulties, and some enterprises may not be able to do the declaration on time. For all these cases, the financial personnel need to make arrangements in advance.
At present, for areas other than Hubei, the date of tax declaration has been extended to February 24th. The financial staff should complete the work of closing the accounts in advance, and at the same time make arrangements for the funds to see if the tax can be paid in full.
For those who don't have the means to complete the tax declaration on time, then try to declare the extension on the e-tax office in advance. Yesterday, the General Administration of Taxation issued another Circular to further clarify the issue about the extension. On the basis of the extension of the deadline for filing tax returns in February, taxpayers who still have difficulties in processing returns affected by the epidemic can apply for further extensions in accordance with the law. Epidemic serious areas, the payment of vehicle purchase tax and other taxpayers, withholding agents, due to the epidemic can not be specified deadline for the tax declaration, can be extended for processing.
For enterprises affected by the epidemic and experiencing serious difficulties in production and operation, especially small and medium-sized enterprises, the tax authorities should promptly approve their applications for deferral of tax payment according to the law, and actively help enterprises to alleviate the financial pressure.
Therefore, if the enterprises have difficulties, they can continue to postpone the tax declaration and payment of taxes.
At the same time, there are clearer provisions in some local tax policies. For example, Shanghai tax issued a tax operation guide to prevent and control the epidemic. It states that for enterprises that have difficulties in filing on time, they can apply for further extension in accordance with the law, with the maximum period not exceeding three months.
And, there are also instructions on what are the difficult enterprises that can extend their tax payments. Including the occurrence of a large loss, normal production and business activities have been greatly affected, or the current monetary funds after deducting wages and social security, not enough to pay the tax, etc.. Therefore, if the enterprise is really difficult, it is also necessary to carry out timely application for tax deferral.
Therefore, there is no need to worry too much about not being able to pay taxes on time, and you can apply for an extension if you are in compliance with the regulations. For those who still have specific problems and difficulties, it is recommended to contact the competent tax authorities in time for consultation and communication on related matters.
The current epidemic, the State Administration of Taxation issued a notice in February 2020, the statutory deadline for filing tax returns was extended to February 24; If there are still difficulties in processing, you can also apply for further extensions in accordance with the law.
The local tax authorities will, in accordance with the principle of "as far as possible online", comprehensively sort out the online tax payment matters, and to the taxpayers, payers tips for the channel and the relevant process, and actively guide the e-tax office, mobile APP, self-service tax terminals, and other channels to handle the business of taxes and fees. Taxpayers are vigorously advocated to apply for and issue invoices by means of "online application and postal delivery" or self-service terminals. For the personalized problems and demands encountered by taxpayers and fee payers in the process of tax and fee payment, the tax authorities will also give accurate, patient and detailed answers in the first time through various channels such as 12366 Tax Service Hotline, WeChat and video. For those who really need to go to the tax payment service place for business, the tax authorities will take the initiative to make an appointment for the taxpayers, the taxpayers in the latter part of the levy period time batch staggered to provide convenience, and do everything possible to reduce the risk of spreading the epidemic.
A lot of things in the plan are because of this sudden and ferocious epidemic interrupted, so for many business financiers, often concerned about the inability to pay taxes on time how to do? In fact, this problem of the state and the government have thought and a series of initiatives to reduce the negative impact, let's look at it.
First, the extension of the levy declaration period. This month is a small levy period, mainly involving taxpayers who declare on a monthly basis, the monthly declaration of taxpayers, withholding agents, nationwide will be the February 2020 statutory declaration of tax deadlines extended to February 24; Hubei and other serious epidemics in the region can be depending on the situation and then appropriately extended, the specific time by the Provincial Tax Bureau to determine and report to the For the record, taxpayers and withholding agents affected by the epidemic, after the extension of the deadline for filing tax returns for February 2020, which is still difficult to handle, can also apply for further extensions in accordance with the law. First of all there is not so much urgency in time.
The second is to vigorously implement the non-contact tax.
According to the principle of "as far as possible online", actively guide through the electronic tax bureau, mobile APP, self-service tax terminals and other channels for tax business, and strive to achieve more than 95% of the enterprise taxpayers, contributors online declaration. It vigorously advocates that taxpayers adopt the methods of "online application, postal delivery" or self-service terminals to apply for and issue invoices on behalf of taxpayers. Through the online tax, home office, and then through the third-party deduction agreement, the same can realize the purpose of online tax.
Three, can be declared on time, but the tax payment is difficult, no money how to do? First, study the recent intensive launch of tax incentives, eligible, and actively apply. For example, applying for a refund of the incremental retention tax, the transport transport epidemic prevention and control of key protection materials obtained income, exempted from VAT, taxpayers to provide public **** transportation services, living services, as well as for the residents to provide the necessary living materials courier collection and delivery services obtained income, exempted from VAT, and so on, once the conditions are met, to alleviate the pressure on the funds. Secondly, it is reasonable to utilize the time of tax obligation, by changing the contract and other ways, the time of tax obligation will be postponed to the next month, which can alleviate the urgency of tax payment. Finally, pay attention to the policies introduced to support enterprises in difficulty, for example, Jilin Province has introduced the use of "three pledges" to help small and medium-sized enterprise financing, give full play to the role of movable property mortgage, equity pledge, intellectual property pledge financing platform to provide enterprises with uniform, convenient and efficient financing services. During the epidemic prevention and control period, we should expand the scope and types of movable property mortgage registration, play the role of movable property mortgage financing, help the shortage of funds to stop the production of enterprises as soon as possible to put into production.
Four, taxpayers have difficulties in paying taxes, how to apply for an extension of the payment of taxes? ? Taxpayers can log on to the electronic tax bureau by selecting the "I want to do taxes", enter the "taxpayers to postpone payment of taxes approved", fill out and submit the application for postponement of payment of taxes using the "tax administrative licensing application form". After the tax authorities' approval is completed, taxpayers can obtain information on the approval results, and inquire and print the acceptance results. Taxpayers can also log in and select "I want to query" to enter the "tax progress and results of information query", query the progress and results.
In summary, due to the implementation of the online tax implementation coupled with the extension of time, the majority of enterprises can successfully complete the tax return, but there are some small and medium-sized micro-enterprises encountered some difficulties in their own operations do not have the money to pay taxes, at this time we have to look at the preferential policies can help their own, if not, then to the tax authorities to apply for an extension of time, by the impact of the epidemic in the production of enterprises, especially small and medium-sized enterprises, the tax authorities are responsible for the timely approval of the law, and the tax authorities are responsible for the timely approval of the tax return.
Dear taxpayers and fee payers:
In order to protect your health, according to the requirements of the work related to the prevention and control of the epidemic, we once again advocate that you try to use the "non-contact" electronic tax (fee) channels to handle the tax-related (fee) business and consult on tax-related matters. Please be sure to leave your contact information so that we can understand your requests and provide you with the most convenient way of processing. You can make an appointment for on-site service through "Guangdong Taxation WeChat Public Number - Micro Service - Convenient Service - Waiting Situation at Taxation Service Hall" or "Taxation Service Hall". "or "Guangdong Taxation WeChat Small Program - Public Functions - More - Tax Office Waiting Enquiry
Second, according to the development of the epidemic situation and the requirements of the relevant departments, the service time of some tax service halls may be adjusted, please log on to the website of Guangdong Tax Bureau of State Administration of Taxation in advance, "Tax Service - Tax Map" section, "Guangdong Taxation WeChat" public number, "micro-service - Tax Map" section, "Guangdong Taxation WeChat" public number, "Tax Service - Tax Map" section, "Tax Service - Tax Map" section, and "Tax Service" section. --Please visit the website of Guangdong Taxation Bureau of the State Administration of Taxation in advance in the column of "Taxation Service - Tax Map", "Guangdong Taxation WeChat Public No. During the epidemic prevention and control period, you are required to wear a mask, undergo infrared temperature measurement and register with your real name before entering the tax service hall. In order to minimize the risk of cross-infection, the tax service hall may take batch release, reduce the window, set up a security cordon and other measures to limit the flow and distance, please understand and cooperate with our work.
Third, in order to strengthen the prevention and control of the epidemic, reduce the number of taxpayers to and from the tax service hall, minimize the risk of cross-infection, from now on Guangdong Province, taxpayers through the online application for invoices and online application for invoices to choose the postal delivery service, free of postage. The deadline for the free postal service is subject to the notification (circular) of each city.
Fourth, according to the requirements of the State Administration of Taxation, the deadline for filing tax returns for the month of February 2020 has been extended to February 24th. If you are under treatment or quarantine due to new coronavirus-infected pneumonia, or are in Hubei and other areas where transportation is suspended due to the epidemic, and you are unable to file your tax return on time, you may file your tax return in accordance with Article 27 of the Chinese People's Republic of China (CPC) Law on the Administration of Taxation and Collection, Article 37 of the Implementing Rules of the Chinese People's Republic of China (CPC) Law on the Administration of Taxation and Collection and Article 37 of the State Administration of Taxation's Announcement on Further Simplifying the The State Administration of Taxation (SAT) shall apply for extension of declaration in accordance with the provisions of Article 31 of the Law of the People's Republic of China on Administration of Tax Collection, Articles 41 and 42 of the Rules for the Implementation of the Law of the People's Republic of China on Administration of Tax Collection and the State Administration of Taxation and the State Administration of Taxation on Further Simplification of Administrative License Matters and the Regulations on the Implementation of the Law of the People's Republic of China on Further Simplification of Administrative License Matters. State Administration of Taxation's Announcement on Further Simplifying the Procedures for Handling Administrative License Matters", to apply for an extension of tax payment.
Fifth, due to the impact of the epidemic, the employer can not pay the enterprise workers' pension insurance, medical insurance (including maternity insurance), unemployment insurance and industrial injury insurance, can be postponed to three months after the lifting of the epidemic to make up for the payment; make up for the payment of social insurance premiums are exempted from the late fee, and the relevant treatment is normal enjoyment, does not affect the enjoyment of individual entitlements insured.
Flexible employees participating in the basic pension insurance for enterprise workers, due to the impact of the epidemic did not handle the registration of pension insurance contributions on time, declaration of contributions and other business, can be extended to three months after the lifting of the epidemic to make up for the payment, the extension of the period of normal enjoyment of the pension insurance benefits, does not affect the individual pension insurance rights and interests of the record.
Individuals participating in the urban and rural residents' pension insurance, from May 1 to start paying 2020 annual pension insurance, before April 30 are available to the social security agency to declare the contribution class.
Six, affected by the epidemic, taxpayers failed to fulfill their tax obligations in a timely manner, does not affect their tax credit evaluation.
State Administration of Taxation Guangdong Taxation Bureau February 9, 2020
In order to protect the health of taxpayers, according to the requirements of the work related to the prevention and control of the epidemic, the tax bureau also has the relevant documents required, as far as possible, through the non-contact electronic tax channels to handle the tax-related business and consulting tax-related matters.
1, all the country's tax are practicing appointment tax, except for special circumstances to suspend on-site processing.
2. You can make inquiries through the WeChat public number or call the 12366 tax service hotline.
3, through the online application for invoices and online application for invoices on behalf of the choice of mail.
4. According to the requirements of the State Administration of Taxation, the deadline for filing tax returns for February 2020 has been extended to February 24th, and you can apply for an extension of tax payment if there are special circumstances.
5, the employer due to the impact of the epidemic can not pay the enterprise workers pension insurance, medical insurance, unemployment insurance and industrial injury insurance on time, can be postponed to the epidemic lifted within three months to make up for the payment, free of late fees, does not affect the enjoyment of the benefits of the insured individuals.
6, affected by the epidemic, taxpayers failed to fulfill their tax obligations in a timely manner, does not affect their tax credit evaluation.
So if you can't pay your taxes on time due to the epidemic, you can apply to the local tax office for an extension to pay your taxes.
The policy should be different for each province. Here we give you a plan for Zhejiang Province for your reference, the specific time schedule is still to contact the local tax department to negotiate.
Liu Bingrong, chief economist of the Zhejiang Provincial Taxation Bureau, said that for taxpayers who declare on a monthly basis, the February levy period will be extended to February 24, and if in the middle of the levy period, can not be processed for the declaration, you can apply for an extension of the declaration in accordance with the law, and the enterprise can not pay the tax on time, you can apply for an extension of the payment of taxes in accordance with the law.
Before this, each province introduced a different policy to extend the tax period are different policies are different, Yunnan is extended to February 24th declaration.
On February 2, the State Administration of Taxation announced:
The policy of extending the resumption of work around the world, the State Administration of Taxation has also issued a notice of the extension of the deadline for the filing of tax returns in February: the taxpayers who declare on a monthly basis, the withholding agents, the statutory deadline for the filing of tax returns for the month of February 2020 will be extended nationwide to February 24th; the seriousness of the epidemic such as Hubei and other areas can be appropriately extended depending on the circumstances, and then extended. The specific time is determined by the provincial tax bureau and reported to the State Administration of Taxation for the record.
If there are still difficulties in filing when the filing deadline is reached, you can apply for further extension in accordance with the law
Taxpayers and contributors try to choose the e-tax office, self-service tax terminals, mail and other non-contact ways of tax, reducing the number of times to the window of the tax service hall on-site tax, minimizing the risk of cross-border infection. The company's website has been updated with the latest information on the company's website.
For those who are unable to pay taxes on time during the epidemic, the tax has issued a relevant notice, the State Taxation Letter (2020) 19 documents, and various provinces and municipalities have also issued supportive policies on the central government in response to the epidemic.