The problems that taxpayer should pay attention when apply for deferred pay taxes: first of all, taxpayer who needs to deny paying taxes shall propose written application prior to the expiration of the term paying taxes, and submit the following materials: report of applying for deferred tax payment, the current monetary fund balance and all bank accounting statements, balance sheets, worker salary and social insurance premium payable. Second, the deferred taxes payment must be approved by the state tax bureau or local taxation bureaus of the provinces, autonomous regions or municipalities directly under the central government. Again, the extended period shall not exceed three months, and the same taxes shall not be rolled for examination and approval. Finally, late fees are free charged within delay period approved.
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