Note to accountants! The tax concessions enjoyed during the epidemic, these information also need to be retained well!

I believe that we all know very well in the heart, in this period of tension of the epidemic, the state can be said to have introduced a lot of tax incentives, especially for enterprises that are enjoying the benefits, remember to keep the following important information! As a corporate finance staff must pay attention to good!

One, during the epidemic, allowing a one-time charge to the current cost of costs deducted before enterprise income tax enterprises

During the epidemic, in order to expand the scale of production capacity of the key protection materials production enterprises, the state also for the implementation of this situation a one-time charge to the current cost of costs deducted before enterprise income tax preferential policy initiatives, and for the eligibility of enjoying the measures of the The enterprise, must remember to retain the following information.

The main information to be retained includes three types of information, including fixed asset vouchers and ledgers accounting for the differences between the tax treatment and accounting treatment of the assets in question.

Second, allow full deduction in the calculation of taxable income

During this epidemic period, for the support of this fight against the epidemic to the epidemic area donations of cash and goods corresponding to the enterprise, the state has also introduced tax incentives to allow full deduction in the calculation of taxable income. For eligible enterprises to enjoy the preferential policies, in addition to timely request each other to issue invoices for public welfare donations, enterprises also need to properly retain, and safekeeping of such donations, must not be easily lost.

Three, during the epidemic, directly to the epidemic prevention and treatment hospitals directly donated to the prevention and treatment of pneumonia epidemic goods enterprises, exemption from value-added tax, consumption tax.

During the epidemic, for the purchase of goods, through public welfare organizations or directly to the task of epidemic prevention and control of hospitals, donations to deal with the pneumonia epidemic, such enterprises or individual businessmen can enjoy exemption from value-added tax, consumption tax and other preferential policies.

These enterprises, while enjoying the tax incentives, also need to keep the relevant contracts, agreements and documents that can effectively prove that the business occurred. For the donation of materials to cope with the epidemic, the enterprise needs to keep a good donation bill.