Tax exemption and reduction is the tax authorities in accordance with tax laws, administrative regulations and the provisions of the state's relevant taxes, tax cuts or tax exemption for taxpayers.
In accordance with laws, regulations or the approval of the statutory approval of tax cuts, tax exempt taxpayers, to hold the relevant documents to the competent tax authorities for tax reduction, tax exemption procedures. The expiration of the tax reduction and exemption shall be returned to the next day after the expiration of the period.
Enjoy tax reduction and exemption preferential taxpayers, if the tax reduction or exemption conditions change, since the onset of the changes within 15 days from the date of the tax authorities report; no longer meets the conditions for the tax reduction or exemption, to fulfill its obligation to pay tax in accordance with law, otherwise the tax authorities to be recovered.
Tax payment period and deferred payment.
Taxpayers and withholding agents must be in accordance with the law within the prescribed time limit, pay or remit taxes. Not in accordance with the prescribed time limit to pay or payment of taxes, the tax authorities, in addition to the deadline shall be ordered to pay, from taxes, delinquency, shall be surcharged at a late five ten thousandths of tax payment.
The taxpayer due to force majeure, resulting in great loss, normal production and operation activities have a greater impact, or current monetary funds after deducting wages and social insurance premiums payable to pay taxes, provinces, autonomous regions, and municipalities directly under the State Administration of Taxation, Local Taxation Bureau approved, can defer the payment of tax, but not more than 3 months. Approved by the deferred payment without additional fines.