The policies for deferred tax declaration are as follows:

1. Article 27 of the "Tax Collection and Administration Law of the People's Republic of China" (hereinafter referred to as the Tax Collection and Administration Law) It stipulates that taxpayers who are unable to file tax returns on time can, with the approval of the tax authorities, postpone the declaration, but they must prepay the tax within the tax period based on the actual tax amount paid in the previous period or the tax amount approved by the tax authorities, and handle it within the approved extension. Tax settlement. After prepaying taxes, if the tax settlement is handled within the prescribed time limit, the provisions of Article 32 of the Tax Collection and Administration Law regarding late payment fines imposed on taxpayers who fail to pay taxes on time shall not apply.

2. In various situations where tax settlement is carried out in accordance with regulations and tax is paid back after the prepayment of tax has been approved, the provision of additional late payment fees is not applicable. Before handling tax settlement, the amount of prepaid tax may be greater or less than the amount of tax payable. When the amount of prepaid tax is greater than the amount of tax payable, the tax authorities will settle the tax refund but will not refund interest to the taxpayer; when the amount of prepaid tax is less than the amount of tax payable, the tax authorities will not charge late payment fees when the taxpayer settles the tax payment.

3. When the taxpayer's tax payable for the current period is much greater than the prepaid tax compared with the previous period's tax amount, delaying the declaration may become a means for the taxpayer to delay paying taxes, causing the state's tax to be occupied. . In order to prevent such problems from occurring, when reviewing deferred declarations, the tax authorities must determine the amount of prepaid tax based on the taxpayer's current operating conditions. If the operating conditions change significantly, the amount of prepaid tax should be reasonably determined to safeguard the country's tax rights and interests, and Protect the rights of taxpayers who truly need an extension to file.