☆? Second, the first half of the actual tax cuts and fee reductions of more than 1.5 trillion, to help the market main body relief and development
(a) the combination of phased policy and institutional arrangements to increase the tax cuts and fee reductions. First, the production and supply of key protection materials for epidemic prevention and control to give tax concessions. Epidemic prevention and control of key security supplies production enterprises new acquisition of equipment, allowing a one-time pre-tax deduction; epidemic prevention and control of key security supplies production enterprises, the full amount of VAT incremental tax credit refund; the transportation of epidemic prevention and control of key security supplies exempted from value-added tax; the relevant anti-epidemic drugs, medical equipment, exemption from the registration fee. The second is to give tax relief to enterprises in industries that are more affected by the epidemic. On the transportation, catering, accommodation, tourism, film and other industries enterprises affected by the epidemic, extend the loss carry forward years; taxpayers to provide public **** transportation services, living services, film screening services, as well as for residents to provide the necessary living materials courier collection and delivery services income, exempt from value-added tax; exempt from the construction fees of cultural undertakings, the national film development special funds and airlines to pay the The civil aviation development fund; all over the affected by the epidemic industry enterprises to give property tax, urban land use tax difficulties relief. Third, increase the tax incentives to encourage social donations. Enterprises and individuals donating cash and goods to cope with the epidemic are allowed to deduct the full amount before income tax; gratuitous donations of goods to cope with the epidemic are exempted from value-added tax, consumption tax, and so on. Fourth, the epidemic subsidy income exemption from personal income tax. The epidemic prevention and control of medical personnel and workers to obtain temporary subsidies and bonuses, as well as units issued to individuals preventive medicine, etc., exempt from personal income tax. Fifth, increase the tax concessions for small and micro-enterprises and individual entrepreneurs. The small-scale taxpayers in Hubei Province are exempted from VAT on taxable sales income subject to a 3% levy rate. Sixth, the introduction of tax policies to expand automobile consumption. For second-hand car dealerships selling second-hand cars, VAT is levied at a reduced rate of 0.5% of sales; the exemption of new energy vehicles from vehicle purchase tax has been extended for two years. Seven is to improve the export tax rebates and other stable foreign trade tax support policies. In addition to the "two high and one capital" of all export products not according to the nominal tax rebate, all realize the full amount of tax rebates; exempted import and export goods from the port construction fees, halved the levy of ship oil pollution damage compensation fund.☆ (D) support to ensure energy security
Support the development of new energy vehicles. Jointly with the relevant departments, the purchase subsidy policy will be extended to the end of 2022, while smoothing out the intensity and pace of subsidy rollbacks, and continuing the policy support for the development of new energy vehicles. Supporting the increase of domestic oil and gas production. Support for coalbed methane, shale gas, tight gas and other unconventional natural gas extraction and utilization, in accordance with the "more and more complementary" "winter and more complementary" principle to give the gradient subsidies to encourage the local and corporate production of gas. Promote the development of renewable energy. Continue to support the wind power, photovoltaic and other renewable energy power generation technology level, cost reduction through the levy of surcharge from the price of electricity. (Source: Chinese People's **** and the State Ministry of Finance; Compiled / Automobile House? Zhou Yi)