The reporter of Economic Information Daily recently learned from the State Administration of taxation that as of December 8, 2021, the country has handled a total of 78.33 billion yuan of delayed payment of taxes and fees by small, medium and micro enterprises in the manufacturing industry. At the end of October, the state introduced phased tax relief measures to alleviate the financial difficulties and operating pressure of enterprises and promote the stable operation of the industrial economy. The announcement on delaying the payment of some taxes and fees in the fourth quarter of 2021 issued by the State Administration of Taxation and the Ministry of Finance clearly stipulates that, All taxes for small and micro manufacturing enterprises (including individual industrial and commercial households) will be postponed; 50% tax will be postponed for medium-sized manufacturing enterprises, and enterprises with special difficulties can apply for all tax postponement. This tax postponement measure is expected to postpone about 200 billion yuan for small and micro manufacturing enterprises. Industry analysts pointed out that this measure covers not only small and micro enterprises, but also medium-sized enterprises. The deferred payment of taxes covers enterprise income tax individual income tax (except withholding and payment), domestic value-added tax, domestic consumption tax and additional urban maintenance and construction tax, education surcharge and local education surcharge. More than 90% of the tax burden of enterprises comes from these taxes. At the same time, focusing on the real economy and small, medium and micro enterprises, seizing the core of economic growth, precision drip irrigation manufacturing small, medium and micro enterprises are more targeted, which is conducive to cultivating and expanding advanced systems Manufacturing enterprises. In addition to the phased tax relief measures, the tax department also refunds the full amount of incremental VAT allowance to advanced manufacturing enterprises on a monthly basis and 60% of incremental VAT allowance to other manufacturing enterprises. Experts pointed out that this year's tax cuts and fee reductions highlight structural tax cuts, reflecting the state's focus on improving the quality and upgrading of tax cuts. The tax deferment policy precision drip irrigation manufacturing small, medium and micro enterprises play a positive role in helping enterprises reduce the burden, get rid of the current difficulties, transformation and upgrading and improve competitiveness. It is closely related to the national development strategy and the development of key industries, and meets the new development requirements of the 14th Five Year Plan period. (outlook new era)