Recently, Guangdong Province has made clear the specific matters on expanding the implementation scope of the phased deferred payment of social insurance premiums policy. On the basis of the original five extremely poor industries, the deferred payment policy was further expanded to cover 22 difficult industries and employers such as small, medium and micro enterprises in areas seriously affected by the epidemic. The enterprise can handle the deferred payment business by logging in the "one click application" of Guangdong Electronic Taxation Bureau. After handling the business, the maximum deferred payment period will be uniformly implemented, and there is no need to apply month by month. 　　 The scope of implementation was expanded and 17 difficult industries were added The reporter learned from the Guangdong Provincial Taxation Bureau of the State Administration of taxation that the deferred payment policy has further expanded to cover 22 industries on the basis of the original five extremely poor industries. According to the relevant person in charge of the social insurance Department of Guangdong Provincial Taxation Bureau, it turns out that enterprises in five extremely poor industries, namely, catering, retail, tourism, civil aviation, highway, waterway and railway transportation, can enjoy three social insurance policies, namely, the periodic deferred payment of basic old-age insurance premiums, unemployment insurance premiums and work-related injury insurance premiums for enterprise employees; At present, agricultural and sideline food processing industry, textile industry, textile clothing, clothing industry, papermaking and paper products industry, printing and recording media reproduction industry, pharmaceutical manufacturing industry, chemical fiber manufacturing industry, rubber and plastic products industry, general equipment manufacturing industry, automobile manufacturing industry, railway, ship, aerospace and other transportation equipment manufacturing industry, instrument manufacturing industry, social work, radio, television, film and recording production industry, 17 industries with difficulties such as culture and art, sports and entertainment can also apply for deferred payment, and the scope of policy implementation will be further expanded. In addition, all small, medium-sized and micro enterprises and individual industrial and commercial households that have temporary difficulties in production and operation in areas seriously affected by the epidemic can also apply for deferment of three social security premiums. Among them, public institutions, social organizations, foundations, social service institutions, law firms, accounting firms and other social organizations that participate in the basic old-age insurance for enterprise employees shall refer to it. (young tax officials in Foshan introduced the deferred payment policy of social security to the staff of catering enterprises.) It is worth noting that the regions seriously affected by the epidemic refer to the prefecture level regions with more than one (including) medium and high risk epidemic from January 1 to December 31, 2022. Up to now, the cities in our province that meet the above conditions include Guangzhou, Shenzhen, Zhuhai, Dongguan, Zhongshan, Zhanjiang, Maoming and Zhaoqing. Temporary difficulties in production and operation refer to the temporary difficulties in production and operation or the loss status of the enterprise (the loss status specifically refers to the loss in 2021 or the quarter before the application for deferred payment). Small, medium and micro enterprises shall be classified according to the list determined by relevant government departments in accordance with the notice of the National Bureau of statistics on printing and distributing the measures for the classification of large, medium, small and micro enterprises in Statistics (2017). 　　 The deferred payment period is extended, and the enterprise does not need to apply month by month The policy of deferred payment and expansion is clear. The deferred payment of endowment insurance premiums in the second quarter is extended to the end of December 2022 for the original five extremely poor industries, and enterprises can make up the payment before the end of June 2023 at the latest. In this regard, the relevant person in charge of the social insurance premium division of Guangdong Provincial Taxation Bureau said that after the extension of the deferred payment period, the enterprises that have already handled the deferred payment do not need to apply again. After the enterprises have declared the endowment insurance premiums from April to December 2022, the system will automatically adjust the payment period to June 30, 2023. Then, how to stipulate the deferment period for small, medium and micro enterprises in 17 difficult industries and areas seriously affected by the epidemic? The reporter learned that 17 enterprises in difficult industries can apply for deferred payment of pension insurance premiums from June to December 2022, and make up the payment before the end of June 2023 at the latest; You can apply for deferred payment of unemployment and work-related injury insurance premiums from June 2022 to March 2023, and make up the payment before the end of April 2023 at the latest; Eligible small, medium and micro enterprises in other industries can apply for deferred payment of three social security premiums from June to December 2022, the pension insurance premium shall be paid by the end of June 2023 at the latest, and the unemployment and work-related injury insurance premium shall be paid by the end of January 2023 at the latest. "After the enterprise completes the deferred payment business, it will uniformly implement the maximum deferred payment period, and there is no need for the enterprise to apply month by month." The person in charge of the social insurance premium office of Guangdong Provincial Taxation Bureau reminded me. (the tax officials of Jiangmen high tech Zone distribute the publicity pamphlet on delayed payment of social insurance premiums to the payers.) Online application is supported and the process is simple The reporter learned that the newly expanded 17 difficult industries are the same as the original 5 difficult industries in the business process of applying for deferred payment, which can be handled by logging in the "one click application" of Guangdong Electronic Taxation Bureau. After the enterprise logs in to the social security fee online reporting system of Guangdong Electronic Taxation Bureau [phased deferred payment of social insurance premiums by enterprises in difficult industries], the system will remind the enterprise to confirm the application for deferred payment or promise to apply for deferred payment according to different types of enterprises. If the registration type belongs to 22 difficult industries, the enterprise can complete the business processing after confirming the application for deferred payment; If the enterprise does not belong to 22 difficult industries, it can also handle it immediately after the enterprise makes a commitment. For small and medium-sized enterprises in areas seriously affected by the epidemic, log in to the social security fee online reporting system of the electronic tax bureau [phased deferred payment of social insurance premiums by small and medium-sized enterprises and other employers in areas seriously affected by the epidemic] module, fill in the application form, and promise that there are temporary difficulties or losses in production and operation. The tax and human resources and social security departments will complete the joint audit within 10 working days. After the approval, the tax authorities shall directly handle the deferment of three social security premiums from the month of approval to the end of 2022. Enterprises can query the processing progress through the electronic tax bureau. (the tax cadre introduced the policy of social security deferred payment to the enterprise staff.) The tax department reminds that the employer should choose the applicable deferred payment policy according to its actual situation. Within the period of deferred payment, the enterprise shall normally handle the increase or decrease of employees and the business of declaration, pay part of the fees that should be paid by the individual employees in accordance with the provisions, and pay the basic medical insurance premium (maternity insurance premium) normally. In case of applying for old-age insurance benefits and handling relationship transfer, the enterprise shall make up for the deferred old-age insurance premium. In addition, employers such as small, medium and micro enterprises in areas seriously affected by the epidemic must keep relevant information such as financial statements and bank statements during the period of temporary difficulties or losses in production and operation for future reference. Shenzhen and Dongguan shall handle it in accordance with local regulations. (Xinhua News Agency)