Upon the announcement on Extending the Tax Deferral Policies for Micro, Small and Medium-sized Enterprises in the Manufacturing Sector published in March 2022, which is showed in below email, the State Taxation Administration and the Ministry of Finance announced today to further extend the deferral payment term by 4 months.
The deferred taxes and fees include the corporate income tax, individual income tax, domestic value-added tax, domestic consumption tax and supplementary urban maintenance and construction tax, education surcharge and local education surcharge for the periods of November and December 2021, February, March, April, May and June of 2022 (paid monthly) or the forth quarter 2021, first quarter and second quarter of 2022 (paid quarterly), but exclude the taxes and fees withheld and remitted, collected and remitted or paid at the time of applying to the tax authorities for issuing invoices on their behalf. Taxes for the period of July 2022 afterwards shall be paid as normal required.
We summarize the latest payment deadline for your reference:
Tax Period Latest deferred payment deadline