Taxpayers who fail to file tax returns or submit tax withholding and collecting reports on time shall apply to the tax authorities for extension through electronic clients within the prescribed time limit, and can do so within the approved time limit after approval. If the application for extension is approved, the tax shall be paid in advance according to the tax actually paid in the previous period or the tax approved by the tax authorities within the tax payment period stipulated in the tax law, and the final settlement shall be made within the approved extension. If the advance payment is greater than the actual tax payable, the tax authorities will settle the tax refund, but will not calculate the interest and return it to the taxpayer.

Second, analysis

Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months. The special difficulties of taxpayers include: due to force majeure, taxpayers have suffered heavy losses and their normal production and business activities have been greatly affected; And the current monetary funds are not enough to pay taxes after deducting the wages and social insurance premiums payable to employees. Deferred tax payment refers to the behavior of allowing taxpayers to postpone or pay their tax payable in installments, which is manifested in delaying taxpayers' tax obligations.

3. What procedures do taxpayers need to go through to apply for extension of declaration?

1. Written report on application for extension of declaration;

2. Original and photocopy of local tax registration certificate;

3. The original and photocopy of the latest tax payment, such as the disaster report and accident certificate issued by the public security organ, should be stamped with the official seal and indicate that this piece is consistent with the original;

4. If a taxpayer or withholding agent fails to file a tax return or fails to submit a tax withholding report, the competent tax authority shall order it to make corrections within a time limit and impose penalties in accordance with the provisions of Article 62 of the Tax Administration Law.