Tax preferential policies during the prevention and control of the epidemic in Chongqing
1, support the front-line personnel to fight the epidemic. To participate in the epidemic prevention and control of medical personnel and epidemic prevention workers to obtain according to the government standards for temporary work grants and bonuses, access to units issued by the prevention of new coronavirus infections pneumonia medical protection supplies exempt from personal income tax; due to the impact of the epidemic led to the workers living difficulties, the unit issued to the workers of the living difficulties of the subsidies and other welfare costs, exempt from personal income tax.
2. Guarantee the production and supply of materials. For the city's epidemic prevention and control of key protection materials production enterprises to fully refund the incremental VAT tax credit; taxpayers to provide epidemic prevention and control of key protection materials transportation income is exempted from value-added tax; taxpayers to provide public **** transportation services, living services and the residents of the necessary living materials courier collection and delivery service income is exempted from value-added tax; for the expansion of production capacity of epidemic prevention and control of key materials production enterprises to purchase equipment is allowed to Enterprise Income Tax before the one-time deduction; for qualified relevant conditions, the enterprise income tax is deducted in advance, the enterprise income tax is deducted in advance. One-time deduction; timely and full VAT refund for purchasing domestically produced equipment for qualified research and development institutes of relevant medicines, reagents and vaccines; no tax filing is required for overseas commissions and international transportation fees incurred in the process of purchasing epidemic prevention and control medical supplies such as masks abroad.
3. Encourage public welfare donations of epidemic prevention materials. Through public welfare 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; directly to the hospitals undertaking the task of epidemic prevention and control of goods to deal with the epidemic are allowed to deduct the full amount of corporate income tax or personal income tax before tax; gratuitous 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.
4. Support enterprises to resume work and production. Municipal government on the response to the new crown pneumonia epidemic to support small and medium-sized enterprises *** through the difficulties of the 20 policy measures, there are three to be implemented by the tax department responsible for the implementation of the tax, mainly including property tax and urban land use tax difficulties, tax quota adjustments, deferred payment of taxes, and deferred payment of social insurance premiums, etc.. The impact of the epidemic on the difficult industry enterprise degree of loss incurred the longest carry-over period from 5 years to 8 years.
5, deferred payment of taxes and fees. Monthly declaration of taxpayers, withholding agents, February this year, the deadline for tax declarations extended to February 24; due to the impact of the epidemic can not be declared on schedule, but also can be granted by law to extend the declaration; meet the conditions for the extension of tax payment, granted by law to extend the payment of taxes, the maximum period of no more than three months; by the impact of the epidemic, the real inability to pay the full amount of social insurance premiums, the first quarter of this year, the social insurance premiums should be paid can be extended to 4 months. Social insurance premiums can be extended to the end of April, the delayed payment period, no late fees, does not affect the normal enjoyment of the benefits of insured persons, does not affect the personal rights and interests of the record.
6. Optimize tax management services. In addition to property tax and urban land use tax hardship relief, VAT tax rebates and other policies that require taxpayers to apply online, other tax policies are implemented in the declaration of enjoyment, taxpayers do not need to go through the record procedures for the relevant tax exemptions and reductions, but only need to declare on their own in the e-Taxation Bureau, and will be the relevant supporting materials to be retained for inspection. We also adhere to the principle of "no risk, no inspection, no approval, no violation of law, no ticket", as far as possible, do not disturb or less disturb the normal production and business activities of enterprises, and at the same time, we also need to crack down on all kinds of tax-related illegal behaviors by taking advantage of the epidemic prevention and control, to create a standardized and fair economic environment. During the epidemic prevention and control period, taxpayers, contributors, in principle, through the "non-contact" online tax-related matters, for taxpayers who really need to go to the site of the tax service place for taxpayers, the tax authorities will ensure that taxpayers "run at most one time" to finish all tax-related matters.