Welcome to the official website of Nantong Crystal Abacus Finance & Tax Consulting Co., Ltd.
Nantong Jing Abacus Finance & Tax Consulting Co., Ltd.
Contact: Zhang Accounting
Mobile phone: 15851208513 WeChat: jhkjcw
Room 1607, Block B, Jinglihui Building, No. 190 Qingnian Middle Road, Chongchuan District, Nantong City
Under what circumstances can a company registered in Nantong defer tax filing? Can the tax declaration be postponed? Of course, it is possible. There is a legal basis for deferred tax declaration. The following Nantong registered company will introduce to you under what circumstances the tax declaration can be postponed:
1. The Nantong Registered Company reminds you that the State Administration of Taxation's relevant notice on deferred payment of taxes also stipulates that in Article 41 of the Implementing Rules of the Tax Collection and Administration Law, the taxpayer "after deducting the payable employees' wages and social insurance premiums from the current currency funds is not enough to pay taxes The tax payment can be deferred after approval. The "current monetary funds" in this provision refers to the balance of funds of the taxpayer on the date of application for deferred payment of taxes, excluding funds that cannot be used by enterprises as specified by national laws and regulations; "salaries payable to employees" is the current accrual .
2. According to Article 41 of the Implementing Rules of the Tax Collection and Administration Law, taxpayers have one of the following situations, which is a special difficulty in the Collection and Administration Law:
(1) Encountered force majeure causes huge losses to taxpayers, and normal operations are greatly affected.
(2) After paying the company and social security expenses to employees in the current monetary funds, the amount of tax payment cannot be met.
The State Taxation Bureau and the local tax authorities of the separately listed cities may refer to the approval authority of Paragraph 31, Section 2 of the Tax Collection and Administration Law to approve taxpayers' applications for extended tax declaration.
3. According to the provisions of Article 31 of the Tax Collection and Administration Law, taxpayers and withholding agents shall pay the comprehensive tax payment of the lake according to the laws and regulations or the time limit determined by the tax authorities in accordance with the laws and regulations. In other words, there are no special circumstances, and the taxpayer must make tax declaration within the prescribed time limit, otherwise it will not be serious.
However, if the taxpayer has special difficulties and is unable to pay the tax on time, he can apply to the provincial, autonomous region, municipality, national tax bureau, and local tax bureau for deferred tax payment. After approval, the deferred tax can be extended for a maximum of 3 months Time to pay.