During the epidemic prevention and control period, in order to support the fight against the new crown pneumonia epidemic, the state issued the corresponding tax incentives for front-line medical personnel, can suspend their 2019 personal income tax remittance, and issue the corresponding subsidies, and reduce or waive the value-added tax.
Supporting the supply of materials
In the current epidemic, for the epidemic key protection materials production enterprises, the state has also made corresponding initiatives in the tax area, for the production of medical treatment equipment, testing instruments, disinfectant preparations, medicines and other prevention and control of materials of the value-added taxpayers, temporary not to limit the number of VAT invoices to be purchased and the maximum invoicing limit.
Third, difficult enterprises
In order to help the more serious losses affected by the epidemic enterprises out of the difficult situation, the state has also introduced relevant supportive tax policies, in the epidemic, caused property losses or economic aspects of the enterprise suffered a serious loss, in accordance with the provisions of the local tax authorities to apply for a reduction or exemption of the property tax and urban land-use tax. For enterprises affected by the epidemic and unable to file their tax returns on time, they may be allowed to defer filing. Enterprises affected by the epidemic and unable to pay social insurance premiums on time may be allowed to defer payment until three months after the epidemic is lifted, during which time no late fees will be charged.
Four, public welfare donations
In this epidemic, in order to encourage more people to support each other to combat the epidemic work, through domestic public welfare organizations, people's governments at or above the county level and other organs, for the epidemic donations of materials, cash, donations not exceeding thirty percent of their declared taxable income, can be deducted from their taxable income.