Suspend individual tax remittance for epidemic prevention workers
The person in charge of the Provincial Tax Bureau introduced that the "Ten Taxes" will earnestly implement the State Administration of Taxation and the Guangdong Provincial Party Committee and Provincial Government's clear tax support policies and measures item by item.
"Tax ten" proposed to focus on supporting the epidemic prevention and control of material security. Medical protective clothing, masks, medical goggles, negative pressure ambulances, related drugs and other epidemic prevention and control materials production enterprises, priority implementation of related tax reduction policies, priority to accelerate the VAT tax rebate, priority approval of the extension of the payment of taxes, and full support for such enterprises to carry out the resumption of work and production, expansion of production.
Focus on supporting medical treatment. The maximum support for medical institutions to carry out epidemic prevention and control work, a comprehensive review of medical institutions related to value-added tax, property tax, urban land use tax, cultivated land occupation tax and other exemption policies, to ensure that the implementation of the law in place in accordance with the rules and regulations.
For medical personnel and epidemic prevention and control work, the "Ten Taxes" proposed that during the epidemic prevention and control period, it will temporarily carry out the 2019 annual individual income tax remittance, followed by professional counseling, streamlining the information, convenient processing, and maximize the support for medical personnel and epidemic prevention and control workers to put their time and energy into the prevention and control work. energy into the prevention and control work.
Focusing on supporting research and development. Vigorous service related enterprises to accelerate scientific research, counseling the implementation of high-tech enterprise income tax preferential tax rate, R & D expenses plus deduction policy, timely, full, priority for the eligible production of related drugs, reagents, vaccines R & D institutions for the purchase of domestic equipment tax rebate.
Implementation of the catering and other small and micro-enterprise tax reduction policy
"Tax ten" also mentioned that we should strive to support the supply of materials. Full support to protect the "rice bag", "food basket", "fruit plate", counseling relevant enterprises to implement the vegetables and fresh meat and egg products circulation exemption from value-added tax policy, the national reserve The company has also been counseling relevant enterprises to implement the policy of exempting vegetables and fresh meat and egg products from value-added tax in the distribution chain, and the preferential policies on value-added tax, property tax, urban land use tax and stamp duty for commodities, as well as the preferential policies on urban land use tax for bulk commodity storage facilities.
Focus on supporting public welfare donations. Encourage all sectors of society to help, counseling the implementation of public welfare donations related to enterprise income tax and personal income tax deduction policy, as well as value-added tax, land value-added tax, stamp duty and other preferential policies.
What is worth paying attention to is that the "tax ten" clearly to focus on supporting small and micro-enterprises. The impact of the epidemic on the catering, hotel industry enterprises and other enterprises that have not been able to fully resume production in a timely manner, timely counseling the implementation of small and micro-enterprises preferential tax cuts and other policies.
Taxpayers who have difficulties in paying taxes due to the impact of the epidemic will be reasonably exempted from property tax and urban land use tax according to the law. For the "regular quota" households affected by the epidemic, the quota will be adjusted reasonably or the procedures for closure will be simplified. During the period of epidemic prevention and control, for those who are unable to file tax returns on time due to the impact of the epidemic, an extension of time to file returns will be granted in accordance with the law; those who meet the conditions for an extension of time to pay taxes will be granted an extension of time to pay taxes in accordance with the law; and for those who are unable to pay their social insurance premiums on time due to the impact of the epidemic, a late fee will not be charged.
At the same time, the province's tax authorities at all levels will set up a professional team to understand, respond to all types of enterprises, especially medical treatment, epidemic prevention and control of key industries, enterprises tax-related claims. The actual tax-related fees reflected by enterprises, according to the law to give maximum tax support.