合法纳税9大要点丨未按时缴纳税款产生欠税及滞纳金， 是否必须一并缴纳？

Core Viewpoint - The article discusses the obligations and rights of taxpayers in China regarding tax payment deadlines, penalties for late payments, and the possibility of applying for tax payment extensions under specific circumstances [4][6][7]. Tax Payment Obligations - Taxpayers are required to pay taxes on time according to legal and administrative regulations [3]. - Failure to pay taxes on time results in a penalty of 0.05% per day on the overdue amount starting from the due date [4]. Application for Tax Payment Extension - Taxpayers can apply for an extension to pay taxes if they face special difficulties, with a maximum extension period of three months, subject to approval from local tax authorities [6]. - Conditions for applying for an extension include significant losses due to force majeure or insufficient funds after deducting employee wages and social insurance [6]. Payment of Outstanding Taxes and Penalties - Taxpayers can pay outstanding taxes before paying any accrued penalties, as per current policies [6][7]. - Penalties will continue to accrue on the remaining outstanding tax amount at the rate of 0.05% per day [7]. Tax Incentives for Small Enterprises - Companies meeting the criteria for both R&D expense deductions and small micro-enterprise tax benefits can enjoy both incentives simultaneously [15][16]. - An example illustrates a company that qualifies for both tax reductions due to its size and R&D activities, allowing it to benefit from multiple tax incentives [16].