What if I can't pay taxes on time during the epidemic? This is a problem that financial personnel are very concerned about recently. Of course, State Taxation Administration of The People's Republic of China has also considered relevant issues.

1. According to the notice of State Taxation Administration of The People's Republic of China on February 2nd, the basic deadline for filing tax returns this month is extended to February 24th. If you can resume work before February 24th, and you can handle the accounts properly, you can file tax returns normally, which is the most ideal result.

2. If you can't return to work before 24th, or if you return to work, you can't file tax returns because you haven't finished the closing work due to the tight time. In this case, you can apply for an extension of the declaration.

On February 11, State Taxation Administration of The People's Republic of China issued the Notice on Several Measures to Give Full Play to the Function of Taxation to Help Win the Prevention and Control of Epidemic Situation (No.14 [2121] of Tax Administration), and decided that taxpayers who still have difficulty in filing tax returns due to the epidemic situation can apply for a further extension according to law on the basis of extending the tax return period in February. In areas where the epidemic situation is serious, taxpayers and withholding agents who pay vehicle purchase tax and other tax returns on a time-by-time basis can postpone their tax returns due to the epidemic situation. For enterprises, especially small and micro enterprises, which have serious difficulties in production and operation affected by the epidemic, the tax authorities should timely approve their applications for deferred tax payment according to law and actively help enterprises ease the financial pressure. Taxpayers who are affected by the epidemic and fail to declare or submit relevant materials within the time limit are exempted from administrative punishment, and relevant records are not included in the tax credit evaluation; Taxpayers who fail to declare within the time limit will not be identified as abnormal households according to the current regulations for the time being.

the above measures not only solve the problem of pressing time for tax declaration, but also solve the practical difficulties of taxpayers who have no funds to pay taxes temporarily due to the epidemic situation, which is the concrete embodiment of the tax authorities' practical service to taxpayers.

I hope my answer will help you.

Due to the seriousness of the epidemic and the wide range of influence, it is impossible to pay taxes according to the original tax payment period. According to the needs of epidemic prevention and control, State Taxation Administration of The People's Republic of China has issued a document to extend the tax return period:

1. For taxpayers and withholding agents who file monthly returns, the legal tax return period in February 2121 will be extended nationwide to February 24;

2. Hubei and other areas with serious epidemic situation can be appropriately extended according to the situation, and the specific time will be determined by the Provincial Taxation Bureau and reported to the State Administration of Taxation for the record;

3. taxpayers and withholding agents affected by the epidemic situation may apply for a further extension in accordance with the law if they still have difficulties in handling the extension of the tax declaration period in February 2121.

At the same time, in order to ensure that the taxpayer's tax control equipment can be used normally and VAT invoices can be collected and issued normally after the extension of the tax declaration period in February, Aerospace Gold Tax has solved the problem of tax control equipment locking that may be caused by the extension of the tax declaration period in February, and will adjust the unlocking setting of tax control equipment this month. Taxpayers can log in to the billing software to copy tax returns after February 8, 2121.

These days, financial personnel are more concerned about tax declaration and tax payment. For some enterprises, it may be difficult for them to return to work in time, and some enterprises may not be able to declare on time. For these situations, 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. Financial personnel should complete the closing work in advance, and at the same time make arrangements for funds to see if they can pay taxes in full.

if it is impossible to complete the tax declaration on time, then try to declare the extension on the electronic tax bureau in advance. Yesterday, the State Administration of Taxation issued the Notice, which further clarified the issue of extension. On the basis of extending the time limit for filing tax returns in February, taxpayers who still have difficulties in filing tax returns due to the epidemic situation may apply for a further extension according to law. In areas where the epidemic situation is serious, taxpayers and withholding agents who pay vehicle purchase tax and other tax returns on a time-by-time basis can postpone their tax returns due to the epidemic situation.

for enterprises, especially small and micro enterprises, which have serious difficulties in production and operation affected by the epidemic, the tax authorities should timely approve their applications for deferred tax payment in accordance with the law and actively help enterprises alleviate the financial pressure.

Therefore, if the enterprise really has difficulties, the tax declaration and payment can be further postponed.

at the same time, in some local tax policies, there are also relatively clear provisions. For example, the tax operation guide for the prevention and control of epidemic situation issued by Shanghai Taxation Bureau. It is pointed out that enterprises that have difficulties in filing on time can apply for further extension according to law, and the maximum period is no more than 3 months.

In addition, it also explains which enterprises are difficult to defer tax payment. Including a large loss, normal production and business activities have been greatly affected, or the current monetary funds are not enough to pay taxes after deducting wages and social security. Therefore, if the enterprise does have difficulties, it should also apply for deferred tax payment in time.

Therefore, there is no need to worry too much about the failure to pay taxes on time. If it meets the requirements, you can apply for an extension. For those who have specific problems and difficulties, it is suggested to get in touch with the competent tax authorities in time for consultation and communication on related matters.

At present, State Taxation Administration of The People's Republic of China has issued a notice to extend the statutory tax return period in February 2121 to February 24; If there are still difficulties in handling, you can apply for a further extension according to law.

local tax authorities will comprehensively sort out the online tax payment matters according to the principle of "doing it online as much as possible", and remind taxpayers and payers of the processing channels and related processes, and actively guide them to handle tax business through electronic tax bureaus, mobile phone apps, self-service tax terminals and other channels. Vigorously advocate taxpayers to use "online application, mail delivery" or self-service terminal to collect and invoice on their behalf. The tax authorities will also give accurate, patient and meticulous answers to the personalized problems and needs of taxpayers and payers in the process of tax payment 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 to handle business, the tax authorities will take the initiative to make an appointment to provide convenience for taxpayers and payers to handle peak shifting in batches in the later period of the levy period, and do everything possible to reduce the risk of epidemic spread.

Many planned events were interrupted by this sudden and fierce epidemic. So, for many corporate financial personnel, what should I do if I can't pay taxes on time? In fact, the country and the government have thought of this problem and made a series of measures to reduce the adverse effects. Let's take a look.

1. The time limit for filing the levy period has been extended. This month is a small levy period, mainly involving taxpayers who file monthly returns. For taxpayers and withholding agents who file monthly returns, the statutory tax return period in February 2121 will be extended nationwide to February 24; Hubei and other areas with severe epidemic situation can be appropriately extended according to the situation, and the specific time is determined by the Provincial Taxation Bureau and reported to the State Administration of Taxation for the record; Taxpayers and withholding agents affected by the epidemic, after the extension of the tax declaration period in February 2121, they still have difficulties in handling it, and can also apply for a further extension according to law. First of all, time is not so urgent.

second, vigorously promote non-contact taxation. In accordance with the principle of "doing it online as much as possible", we will actively guide the handling of tax and fee business through electronic tax bureau, mobile APP, self-service tax terminal and other channels, and strive to achieve online declaration of more than 95% of corporate taxpayers and payers. Vigorously advocate taxpayers to use "online application, mail delivery" or self-service terminal to collect and invoice on their behalf. Through online taxation, home office, and then through the third-party deduction agreement, the purpose of online taxation can also be achieved. Invoices can also be applied online and mailed, which will not delay tax filing because they cannot be obtained at the tax bureau.

3. I can declare on time, but it is difficult to pay taxes. What should I do if I have no money? First of all, study the recent intensive preferential tax policies, which meet the conditions and are actively applied. For example, applying for a refund of the incremental retained tax, exempting the income from transporting key materials for epidemic prevention and control from VAT, providing taxpayers with public transportation services and living services, and providing residents with the income from express delivery services of essential living materials from VAT, etc. Once qualified, it can alleviate a lot of financial pressure. Secondly, it is necessary to make rational use of the occurrence time of tax obligation and postpone the occurrence time of tax obligation to next month by changing the contract, which can alleviate the urgency of tax payment. Finally, we should pay attention to the policies introduced by various places to support enterprises in difficulty. For example, Jilin Province has launched the "three mortgages" to help small and medium-sized enterprises to finance, and give full play to the role of chattel mortgage, equity pledge and intellectual property pledge financing platforms to provide enterprises with unified, convenient and efficient financing services. During the epidemic prevention and control period, it is necessary to expand the scope and types of chattel mortgage registration items, give full play to the effectiveness of chattel mortgage financing, and help enterprises that are short of funds to stop production to put into production as soon as possible.

4. If taxpayers have difficulty in paying taxes, how can they apply for an extension of tax payment? ? Taxpayers can log in to the electronic tax bureau, select "I want to pay taxes", enter the "Approval of Taxpayers' Deferred Payment of Taxes", and fill in and submit the Application Form for Tax Administrative License for Deferred Payment of Taxes. After the tax authorities have completed the examination and approval, taxpayers can obtain the information of the examination and approval results, and query and print the acceptance results. Taxpayers can also log in and select "I want to inquire" to enter the "information inquiry of tax progress and results" to inquire about the progress and results of handling.

To sum up, due to the implementation of online taxation and the time delay, most enterprises can successfully complete tax returns, but some small and medium-sized enterprises have some difficulties in their own operations and have no money to pay taxes. At this time, it depends on whether the preferential policies can help them. If not, apply to the tax authorities for an extension. For enterprises, especially small and micro enterprises, which have serious difficulties in production and operation due to the epidemic, the tax authorities have the responsibility to timely approve their applications for deferred tax payment according to law and actively help enterprises alleviate the financial pressure.

Dear taxpayer and payer:

In order to protect your health, according to the requirements of epidemic prevention and control, we once again urge you to handle tax-related (fee) business and consult tax-related matters through "non-contact" electronic tax (fee) channels. If you really need to go to the tax service hall, please pay attention to the following tax (fee) tips:

1. The provincial tax service hall implements "full appointment" tax, and will not handle the on-site number collection except in special circumstances. Please make an appointment for on-site service at least 1 days in advance through "Guangdong Tax WeChat WeChat official account-Micro Service-Tax Appointment". Please be sure to leave your contact information so that we can understand your demands and provide the most convenient way to handle them. You can check the current situation of the Tax Service Hall through "Guangdong Tax WeChat WeChat official account-Micro Service-Convenience Service-Waiting Situation of the Tax Service Hall" or "Guangdong Tax WeChat applet-Public function-More-Waiting Inquiry of the Tax Service Hall", so as to plan your itinerary reasonably and avoid choosing the time and tax service hall with heavy traffic.

2. According to the epidemic situation and the requirements of relevant departments, the service hours of some tax service halls may be adjusted. Please log in to the "Tax Service-Tax Map" section of the website of Guangdong Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China in advance, or call the 12366 tax service hotline to make an inquiry. During the epidemic prevention and control, you must wear a mask, take infrared temperature measurement and register your real name before entering the tax service hall. In order to minimize the risk of cross-infection, the tax service office may take measures such as batch release, reducing windows, setting safety warning lines and so on. Please understand and cooperate with our work.

3. In order to strengthen the prevention and control of epidemic situation, reduce the number of taxpayers going back and forth to the tax service hall and minimize the risk of cross-infection, from now on, taxpayers in Guangdong Province will choose postal delivery service through online application for invoices and online application for invoicing, and the mailing fee will be exempted. The deadline for delivery of free service shall be subject to the notice (notice) of each city.

iv. according to the requirements of State Taxation Administration of The People's Republic of China, the tax declaration period in February 2121 was extended to February 24. If you are in the period of treatment and isolation due to pneumonia infected by novel coronavirus, or you are in Hubei and other areas where traffic is suspended due to the epidemic, you can apply for an extension of the declaration according to Article 27 of the Law of the People's Republic of China on Tax Collection and Management, Article 37 of the Implementation Rules of the Law of the People's Republic of China on Tax Collection and Management, and Announcement of State Taxation Administration of The People's Republic of China on Further Simplifying the Procedures for Handling Administrative Licensing Matters; If the current monetary fund is insufficient to pay the tax after deducting the payable wages and social insurance premiums due to the operational difficulties affected by the epidemic, an application for extension of tax payment can be made according to Article 31 of the Law of the People's Republic of China on Tax Collection and Management, Articles 41 and 42 of the Implementation Rules of the Law of the People's Republic of China on Tax Collection and Management, and Announcement of State Taxation Administration of The People's Republic of China on Further Simplifying the Procedures for Handling Administrative Licensing Matters.

5. If the employer is unable to pay the old-age insurance, medical insurance (including maternity insurance), unemployment insurance and work-related injury insurance for enterprise employees on time due to the epidemic, it may be postponed until three months after the epidemic is lifted. Payment of social insurance premiums will be exempted from late fees, and the relevant benefits will be enjoyed normally, which will not affect the enjoyment of individual benefits of the insured.

if the flexible employees who participate in the basic old-age insurance for enterprise employees fail to register and declare the payment of the old-age insurance on time due to the epidemic situation, they can postpone the payment within three months after the epidemic situation is lifted, and the old-age insurance benefits will be enjoyed normally during the extended period, which will not affect the record of individual old-age insurance rights and interests.

individuals who participate in the endowment insurance for urban and rural residents will start to pay the endowment insurance for 2121 from May 1, and can declare the payment grade to the social security agency before April 31.

VI. If taxpayers fail to fulfill their tax payment obligations in time due to the epidemic situation, it will not affect their tax payment credit evaluation.

Guangdong Provincial Taxation Bureau, State Taxation Administration of The People's Republic of China, February 9, 2121

In order to protect the health of taxpayers, according to the requirements of epidemic prevention and control, the tax bureau also has relevant documents, and tries to handle tax-related business and consult tax-related matters through non-contact electronic tax channels.

1. All taxes in China are handled by appointment, and on-site handling is suspended except in special circumstances.

2. You can inquire through WeChat WeChat official account or call the 12366 tax service hotline.

3. Apply for invoices online and apply for invoicing online, and choose the mailing method.

4. According to the requirements of State Taxation Administration of The People's Republic of China, the tax declaration period in February 2121 is extended to February 24th. If there are special circumstances, you can apply for an extension of tax payment.

5. If the employer fails to pay the old-age insurance, medical insurance, unemployment insurance and work-related injury insurance for enterprise employees on time due to the epidemic situation, it can be postponed to make up the overdue payment within three months after the epidemic situation is lifted, free of delay.