Since the new crown pneumonia epidemic, according to the CPC Central Committee, the State Council decision-making and deployment, finance and taxation departments focus on the key aspects of the fight against the epidemic, the impact of the epidemic in key areas, one after another introduced a series of tax incentives to support the prevention and control of the epidemic, to promote the resumption of work and production, and economic and social development of the overall situation of the service. The first batch of policies mainly focus on epidemic prevention and control, the second batch of policies mainly focus on reducing the burden of enterprise social security fees, enhance the confidence of enterprises to resume production, the third batch of focus on small and micro-enterprises and individual entrepreneurs, to help them tide over the difficult times, the fourth batch of focus on stabilizing foreign trade and foreign investment, to reduce the negative impact of the epidemic. Let's sort it out.
I, support protection and rescue 2 items.
1. Obtaining temporary work grants and bonuses for epidemic prevention and treatment at the standard set by the government is exempt from personal income tax.
2. Individuals are exempted from personal income tax on medical protection supplies issued by the unit to prevent new coronavirus infection of pneumonia.
This is a warm policy for frontline workers in the fight against the epidemic, but also a tribute to these heroes.
Two, support for the supply of materials 5.
3. For the production of key protection materials for epidemic prevention and control, enterprises will refund the full amount of VAT incremental tax credit;
4. Taxpayers are exempted from VAT on the income from transportation of key protection materials for epidemic prevention and control;
5. Taxpayers are exempted from VAT on the income from the provision of public ****transportation services, living services, and courier delivery and delivery services for residents' essential living materials;
6. One-time deduction before enterprise income tax is allowed for the purchase of equipment for the expansion of production capacity of key materials for epidemic prevention and control by manufacturers;
7. Customs duties are exempted for materials directly used for epidemic prevention and control imported by organizations in charge of health and health care.
Support for the supply of materials 5, all-out efforts to ensure the supply of materials and services to support the introduction of tax incentives for the supply of materials for the prevention and control of epidemics to add fuel to the fire.
Three, to encourage public welfare donations 4 items.
8. Through public welfare social organizations or people's governments at or above the county level and their departments and other state organs to donate to deal with the epidemic of cash and goods are allowed to deduct the full amount of corporate income tax or personal income tax before tax.
9. Directly to the hospital to undertake the task of epidemic prevention and treatment of donated items to deal with the epidemic allows full deduction of corporate income tax or personal income tax before tax.
10. Free donations of goods to deal with the epidemic are exempted from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge.
11. Expanding the scope of duty-free importation of donations.
The virus is merciless, but there is love on earth, and the tax incentives for public welfare donations will make this love spread farther.
Focus on the fourth category to introduce to you, support the resumption of production 9.
Since January 1, 2020, affected by the epidemic in the difficult industry enterprises, enterprise income tax losses the longest carry-over period extended to 8 years, phased reduction of value-added tax small-scale taxpayers value-added tax, exempted small-scale taxpayers in Hubei Province from the value-added tax from March to May at the same time clear small-scale taxpayers in areas outside of Hubei tax rate from 3% reduced to 1%, phased reduction in the enterprise pension , unemployment and industrial injury insurance unit contributions. Exemption, that is, from February 2020, the provinces can be small and medium-sized enterprises of the old-age, unemployment, industrial injury insurance unit contributions to the social security part of the implementation of exemption, exemption for a period of not more than five months, Hubei Province can be exempted from the scope of the expansion of all types of participating enterprises. Reduction, that is, other provinces in the country other than Hubei, large enterprises and other insured units of the three social security unit contributions can be reduced by half the levy, the reduction period does not exceed three months. Slow, that is, affected by the epidemic, production and operation of serious difficulties in enterprises can apply for deferred payment, deferred payment period in principle not more than 6 months, deferred payment period is exempt from late fees. Stage-by-stage reduction and exemption of pension, unemployment and industrial injury insurance for individual industrial and commercial employees who participate in the insurance in the form of units, and stage-by-stage reduction of levy on the unit contribution for employees' basic medical insurance. According to the Guiding Opinions on Stage-by-Stage Reduction of Levy on Employees' Basic Medical Insurance Premiums, from February 2020 onwards, provinces may, according to the specific circumstances, implement a 50% reduction of levy on the portion of the unit contribution for the employees' medical insurance for a period of no more than five months. Localities are encouraged to support lessors in reducing or waiving property rents for individual industrial and commercial households by reducing or waiving urban land use tax. In terms of stabilizing foreign trade and foreign investment, it will increase the export tax rebate rate for export products other than the "two highs and one capital", expand the scope of the catalog of industries that encourage foreign investment, enable foreign investment in more areas to enjoy preferential policies on taxation and other relevant policies, and ensure that domestic and foreign-funded enterprises can equally benefit from the recently introduced policies on tax and fee reductions.
Actively playing the functional role of the tax department, full support for the fight against the epidemic and economic and social development, epidemic prevention and control, we work together.