according to China's tax policy, enterprises that shut down during the epidemic period can apply for a business suspension certificate to avoid paying taxes and social insurance premiums. According to the current policies, enterprises can enjoy the following preferential policies:

1. Exemption from enterprise income tax: During the epidemic period, eligible enterprises can be temporarily exempted from enterprise income tax. The specific tax exemption time and conditions vary according to local policies.

2. reduction or exemption of social insurance premiums: enterprises can moderately reduce or suspend the payment of social insurance premiums for employees according to actual conditions, and the specific policies are in accordance with local government regulations. Generally speaking, enterprises that shut down during the epidemic period can apply for reduction or suspension of payment of employee social security fees.

3. tax payment by installments: if the enterprise cannot pay the tax due in one lump sum, it can apply to the tax authorities for installment payment, and make an installment payment plan according to the actual situation.

it should be noted that the specific preferential policies may be different due to different regions, industries and enterprises. It is recommended that you consult local tax authorities or professionals to obtain the most accurate policy information.