New Crown Pneumonia Epidemic Prevention and Control Tax Preferential Policies Guidelines
In the face of the severe situation of the prevention and control of the epidemic of the new coronavirus infection of pneumonia, the tax department y implement the spirit of General Secretary Xi Jinping's series of important instructions, resolutely carry out the decision-making and deployment of the CPC Central Committee and the State Council.
Recently, the financial and tax departments jointly issued a series of announcements, clear since January 1, 2020, the implementation of a series of focus on the epidemic prevention and control of key areas and key industries of preferential tax policies, to help win the epidemic prevention and control of the war of resistance. Epidemic is the order, prevention and control is the responsibility, to ensure that the national support for the prevention and control of the new crown pneumonia epidemic tax preferential policies in place, so that taxpayers can actually enjoy the relevant tax concessions for taxpayers to provide efficient, convenient and safe tax services, is the tax department's current top priority.
In order to better play the function of tax support epidemic prevention and control, to help taxpayers accurately grasp and timely application of various tax policies, the State Administration of Taxation of the newly introduced tax incentives to support the epidemic prevention and control of tax sorted out, the formation of this guideline, *** involves the support of the protection of rescue and treatment, support for the supply of materials, to encourage public welfare donations to support the resumption of production in four aspects of the 12 policies.
One, support protection rescue
1. obtain the government standard epidemic prevention and control of temporary work grants and bonuses exempt from personal income tax;
2. individuals obtain units issued by the unit to prevent the prevention of new coronavirus infections of pneumonia, such as medical protection supplies exempt from personal income tax.
2. Supporting the supply of materials
3. Full refund of incremental VAT tax credit to enterprises producing key protection materials for epidemic prevention and control;
4. Taxpayers are exempted from VAT on income from the provision of transportation of key protection materials for epidemic prevention and control;
5. Taxpayers are exempted from VAT on the provision of public **** Transportation services, living services and income from express delivery and collection services of essential living materials for residents are exempted from value-added tax;
6. A one-time deduction before enterprise income tax is allowed for the acquisition of equipment for the expansion of production capacity of key materials for epidemic prevention and control by production enterprises;
7. Customs duties are exempted for the materials imported by the competent authorities in charge of health care and health care for the purpose of direct use in prevention and control of epidemics.
Third, encourage public welfare donations
8. Donations of cash and goods to cope with the epidemic through public welfare social organizations or people's governments and their departments at or above the county level and other state organs are allowed to be deducted in full before the enterprise income tax or personal income tax;
9. Direct donations of goods for the prevention and control of epidemics to hospitals that have undertaken the task of preventing and controlling the epidemic are allowed to be deducted before enterprise income tax;
9. Donation of goods to deal with the epidemic is allowed to be fully deducted before enterprise income tax or personal income tax;
10. gratuitous donations of goods to deal with the epidemic are exempted from value-added tax, consumption tax, urban maintenance and construction tax, surcharge on education, local education surcharge;
11. expand the scope of donations of duty-free imports.
Four, to support the resumption of work and production
12. The epidemic affected enterprises in difficult industries in 2020, the maximum carry-over of losses incurred in 2020 was extended to eight years.
Compilation of Preferential Tax Policy Guidelines for Prevention and Control of the New Crown Pneumonia Epidemic
I. Support for Protective Treatment and Rescue
1. Acquisition of Temporary Work Subsidies for Epidemic Prevention and Control of the government's stipulated standard and bonuses are exempted from individual income tax
Body of enjoyment
Medical personnel and epidemic prevention workers participating in epidemic prevention and treatment
Contents of preferences
From January 1, 2020 onwards, temporary work subsidies and bonuses obtained in accordance with the government's prescribed standards by medical personnel and epidemic prevention workers participating in epidemic prevention and treatment are exempted from individual income tax. The government-specified standards include the subsidies and bonuses set by governments at all levels.
The temporary work subsidies and bonuses for personnel involved in epidemic prevention and control stipulated by the people's governments at the provincial level and above shall be implemented accordingly.
The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.
Policy basis
"Announcement of the Ministry of Finance and the State Administration of Taxation on the Policy of Supporting the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus on Individual Income Tax Policy" (No. 10 of 2020)
2. Individuals who have obtained the medical supplies issued by the unit for preventing and controlling the pneumonia epidemic infected by the new coronavirus are exempted from individual income tax
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The subject of enjoyment
Individuals who have obtained in-kind (excluding cash) medicines, medical supplies and protective supplies issued by units for the prevention of new coronavirus-infected pneumonia
Contents of preferential treatment
From January 1, 2020, the medicines, medical supplies and protective supplies issued by units to individuals for the prevention of new coronavirus-infected pneumonia are exempted from individual income tax
2. medicines, medical supplies and protective gear in kind (excluding cash) are not counted as wages and salary income and are exempted from personal income tax.
The deadline for the application of the above preferential policies will be announced separately depending on the situation of the epidemic.
Policy Basis
Announcement of the Ministry of Finance and the State Administration of Taxation on the Individual Income Tax Policies Relating to Supporting the Prevention and Control of the Pneumonia Epidemic Infected by a New Type of Coronavirus (No. 10 of 2020)
II. Supporting the Supply of Materials
3. Full refund of incremental VAT tax credit to enterprises producing key materials for epidemic prevention and control
Body of enjoyment
Enterprises producing key materials for epidemic prevention and control
Preferences
From January 1, 2020 onwards, enterprises producing key materials for epidemic prevention and control can apply to the competent tax authorities on a monthly basis to full refund of incremental VAT tax credit. The incremental tax allowance refers to the newly increased ending tax allowance compared with the end of December 2019.
The list of enterprises producing key protection materials for epidemic prevention and control shall be determined by the development and reform departments and industry and information technology departments at the provincial level and above.
The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.
Enterprises producing key protection materials for epidemic prevention and control that are subject to the VAT incremental tax credit refund policy should apply to the competent tax authorities for a refund of the incremental tax credit after completing the current VAT tax declaration within the VAT tax declaration period.
Policy Basis
(1) Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies Related to Supporting the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 8 of 2020)
(2) Announcement of the State Administration of Taxation on Matters Relating to the Administration of Tax Collection in Support of Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 4 of 2020)
4. Taxpayers' income from providing transportation of key protection materials for epidemic prevention and control is exempted from value-added tax (VAT)
Enjoyment Subjects
Taxpayers providing transportation services of key protection materials for epidemic prevention and control
Preferential Contents
Effective from January 1, 2020, the taxpayers' transportation of key safeguard materials for epidemic prevention and control shall be exempted from value-added tax (VAT) on the income obtained by the taxpayers.
The specific scope of key protection materials for epidemic prevention and control shall be determined by the National Development and Reform Commission and the Ministry of Industry and Information Technology.
The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.
Taxpayers who are exempted from value-added tax on income derived from the transportation of key safeguard materials for epidemic prevention and control are exempted from urban maintenance and construction tax, education surcharge and local education surcharge.
Taxpayers enjoying VAT exemption in accordance with the regulations may make tax exemption declaration independently without going through the relevant tax exemption filing formalities, but they should keep the relevant certificates for inspection. When applying for VAT declaration, they should fill in the corresponding columns of the VAT declaration form and the Detailed VAT Exemption Declaration Form.
Taxpayers shall not issue special VAT invoices if the VAT exemption policy is applied in accordance with the regulations; if special VAT invoices have been issued, the corresponding red invoices shall be issued or the original invoices shall be invalidated, and then the VAT exemption policy shall be applied in accordance with the regulations and ordinary invoices shall be issued. If the taxpayer has issued special VAT invoices during the epidemic prevention and control period and should issue corresponding red-letter invoices according to the regulations but has not done so in time, the VAT exemption policy can be applied first, and the corresponding red-letter invoices should be completed within one month after the expiration of the relevant VAT exemption policy.
Taxpayers who have already declared the VAT according to the taxable sales and sales quantities in accordance with the sales and sales quantities subject to the tax exemption policy may choose to correct the declaration period or make adjustments in the next declaration period. The VAT tax that has been levied and should be exempted can be refunded or offset against the VAT tax payable by the taxpayer in the future.
Policy Basis
(1) Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies Related to Supporting the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 8 of 2020)
(2) Announcement of the State Administration of Taxation on Matters Relating to the Administration of Tax Collection in Support of Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 4 of 2020)
5. Taxpayers are exempted from value-added tax on income from the provision of public ****transportation services, living services, and courier collection and delivery services of essential living materials for residents
Enjoying Subjects
Taxpayers who provide public ****-transportation services, living services, and courier collection and delivery services of essential living materials for residents Taxpayers
Contents of the Offer
From January 1, 2020, taxpayers are exempted from VAT on income derived from the provision of public **** transportation services, living services, as well as the provision of courier and delivery services of essential living materials for residents.
The specific scope of public **** transportation services shall be implemented in accordance with the Provisions on Matters Relating to the Pilot Business Tax to Value-added Tax (issued by Cai Shui [2016] No. 36).
The specific scope of living services and courier collection and delivery services shall be implemented in accordance with the Notes on Sales of Services, Intangible Assets and Real Estate (issued by Cai Shui [2016] No. 36).
The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.
Taxpayers who provide public **** transportation services, living services, and income derived from the exemption of value-added tax from providing residents with express collection and delivery services of essential living materials are exempted from urban maintenance and construction tax, surcharge on education fees, and surcharge on local education.
Taxpayers enjoying VAT exemption in accordance with the regulations may make tax exemption declaration on their own without going through the relevant tax exemption filing procedures, but they should keep the relevant supporting materials for inspection. When applying for VAT declaration, they should fill in the corresponding columns of the VAT declaration form and the Detailed VAT Exemption Declaration Form.
Taxpayers shall not issue special VAT invoices if the VAT exemption policy is applied in accordance with the regulations; if special VAT invoices have been issued, the corresponding red invoices shall be issued or the original invoices shall be invalidated, and then the VAT exemption policy shall be applied in accordance with the regulations and ordinary invoices shall be issued. If the taxpayer has issued special VAT invoices during the epidemic prevention and control period and should issue corresponding red-letter invoices according to the regulations but has not done so in time, the VAT exemption policy can be applied first, and the corresponding red-letter invoices should be completed within one month after the expiration of the relevant VAT exemption policy.
Taxpayers who have already declared the VAT according to the taxable sales and sales quantities in accordance with the sales and sales quantities subject to the tax exemption policy may choose to correct the declaration period or make adjustments in the next declaration period. The VAT tax that has been levied and should be exempted can be refunded or offset against the VAT tax payable by the taxpayer in the future.
Policy Basis
(1) Announcement of the Ministry of Finance and the State Administration of Taxation on Relevant Tax Policies for Supporting the Prevention and Control of the Pneumonia Epidemic Infected by a New Type of Coronavirus (No. 8 of 2020)
(2) Circular of the Ministry of Finance and the State Administration of Taxation on the Pilot Program for Comprehensively Pushing Forward the Change of Business Tax to Value-added Tax (Caixuan [2016] No. 36)
(3) Announcement of the State Administration of Taxation on Matters Concerning Tax Collection and Management in Support of the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 4 of 2020)
6. A one-time deduction before enterprise income tax is permitted for the acquisition of equipment for expanding production capacity of key materials for the prevention and control of epidemics
Enjoying Subjects
Epidemic prevention and control key protection materials production enterprises
Preferential content
Since January 1, 2020, for the epidemic prevention and control key protection materials production enterprises for the expansion of production capacity of the acquisition of new equipment, allowed to a one-time cost of the current period of costs and expenses deducted before the enterprise income tax.
The list of enterprises producing key protection materials for epidemic prevention and control shall be determined by the development and reform departments and industry and information technology departments at the provincial level and above.
The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.
If the enterprises producing key protection materials for epidemic prevention and control apply the policy of one-time pre-tax deduction of enterprise income tax, they shall refer to the provisions of the Announcement of the State Administration of Taxation on the Implementation Issues of Enterprise Income Tax Policies Relating to the Deduction of Equipment and Apparatus (No. 46 of 2018) in respect of the management of preferential policies and other aspects. Enterprises shall fill in the relevant information in the "One-time Deduction of Fixed Assets" line of the enterprise income tax return at the time of tax declaration.
Policy Basis
(1) Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies Related to Supporting the Prevention and Control of the Pneumonia Epidemic Infected by a New Type of Coronavirus (No. 8 of 2020)
(2) Announcement of the State Administration of Taxation on Matters Relating to the Administration of Tax Collection in Support of the Prevention and Control of the Pneumonia Epidemic Infected by a New Type of Coronavirus (No. 4 of 2020)
7. Exemption of tariffs on materials directly used for epidemic prevention and control imported by organizations in charge of health and wellness
Enjoyment of the main body
Materials directly used for epidemic prevention and control imported by organizations in charge of health and wellness
Preferential content
From January 1, 2020 to March 31, 2020, tariffs will be exempted for materials directly used for epidemic prevention and control imported by organizations of health and wellness authorities.
The duty-free imported materials can be registered and released first, and then the relevant formalities can be completed according to the regulations, in accordance with or comparable to the General Administration of Customs Announcement No. 17 of 2020.
Policy basis
The Ministry of Finance, General Administration of Customs, General Administration of Taxation on the prevention and control of new coronavirus infected pneumonia epidemic imported materials duty-free policy announcement (No. 6 of 2020)
Third, to encourage donations for the public welfare
8. Through the Public welfare social organizations or people's governments above the county level and their departments and other state organs to donate cash and goods in response to the epidemic allow full deduction before enterprise income tax or personal income tax
Enjoyment of the main body
Through public welfare social organizations or people's governments above the county level and their departments and other state organs to respond to a new type of coronavirus infection pneumonia Enterprises and Individuals Donating to Respond to the Pneumonia Epidemic of New Coronavirus Infection
Contents of the Preferences
From January 1, 2020 onwards, enterprises and individuals donating cash and goods for responding to the pneumonia epidemic of new coronavirus infection through social organizations of public welfare or people's governments and their departments at or above the county level and other state organs are allowed to deduct the full amount of cash and goods for the purpose of calculating the taxable income from the enterprise income tax or individual income tax.
Donations accepted by state organs and public welfare social organizations shall be used exclusively for the work of responding to the pneumonia epidemic of the new coronavirus infection and shall not be diverted to other uses.
The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.
The term "public welfare social organizations" refers to those that are eligible for pre-tax deduction of public welfare donations according to the law. Enterprises enjoying the full amount of the pre-tax deduction policy, to take the "self-identification, declaration of enjoyment, the relevant information to be retained for inspection" approach, and the full amount of the donation deduction will be entered into the corresponding line of the enterprise income tax return. Individuals enjoying the full amount of pre-tax deduction policy, in accordance with the relevant provisions of the Announcement of the Ministry of Finance and the State Administration of Taxation on Individual Income Tax Policy on Donations for Public Welfare and Charitable Undertakings (No. 99 of 2019).
Policy Basis
(1) Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies on Donations to Support the Prevention and Control of the Pneumonia Epidemic Infected by a New Type of Coronavirus (No. 9 of 2020)
(2) Announcement of the State Administration of Taxation on Matters Relating to the Tax Levy and Management of Donations to Support the Prevention and Control of the Pneumonia Epidemic Infected by a New Type of Coronavirus (No. 4 of 2020)
9. Donation of epidemic response items directly to hospitals tasked with epidemic prevention and control is allowed to be fully deducted before enterprise income tax or individual income tax
Enjoyment of the main body
Enterprises donating items directly to hospitals tasked with epidemic prevention and control to be used in responding to the epidemic of new coronavirus infections of pneumonia and Individuals
Contents of the Preferences
From January 1, 2020 onwards, enterprises and individuals donating items directly to hospitals tasked with epidemic prevention and control for use in dealing with the pneumonia outbreak of new coronavirus infection are allowed to make full deductions when calculating the taxable income for enterprise income tax or individual income tax.
The donor can apply for pre-tax deduction with the donation acceptance letter issued by the hospital undertaking the task of epidemic prevention and control.
The donations received by the hospitals responsible for epidemic prevention and control should be used exclusively for the response to the pneumonia epidemic caused by the new coronavirus infection, and should not be diverted for other purposes.
The deadline for the application of the above preferential policies will be announced separately depending on the situation of the epidemic.
Enterprises enjoying the full pre-tax deduction policy should adopt the method of "self-identification, declaration of enjoyment, and retention of relevant information for inspection", and fill in the full deduction of donations in the corresponding rows of the enterprise income tax return. Individuals enjoying the full amount of pre-tax deduction policy in accordance with the relevant provisions of the Announcement of the Ministry of Finance and the State Administration of Taxation on Individual Income Tax Policies on Donations for Public Welfare and Charitable Undertakings (No. 99 of 2019); when handling the pre-tax deduction for individual income tax and filling in the Detailed Table of Deduction for Donations for Public Welfare and Charitable Undertakings for Individual Income Tax, the relevant provisions of the Announcement should be indicated as "Direct Donation" in the Remarks column. "
Enterprises are not allowed to make direct donations to charitable causes.
Enterprises and individuals to obtain the hospital to undertake the task of epidemic prevention and control of the donation acceptance letter issued by the hospital, as a basis for pre-tax deduction retained for inspection.
Policy Basis
(1) Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies on Donations to Support the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 9 of 2020)
(2) Announcement of the State Administration of Taxation on the Matters Relating to the Administration of Taxation on the Support of the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 4 of 2020)
10. Exemption of Value-added Tax, Consumption Tax, Urban Maintenance and Construction Tax, Education Surcharge and Local Education Surcharge on Goods Donated Free of Charge to Respond to the Epidemic
Enjoying Subjects
Units and Individual Industrial and Commercial Entrepreneurs Donating Goods Free of Charge to Respond to the Epidemic
Contents of Preferential Offers
Starting from January 1, 2020, units and individual industrial and commercial households that donate self-produced, commissioned or purchased goods for free for the purpose of responding to the epidemic of pneumonia infected by the new coronavirus through public welfare social organizations and people's governments and their departments at or above the county level and other state organs, or directly to hospitals undertaking the task of epidemic prevention and control, are exempted from the value-added tax, consumption tax, urban maintenance and construction tax, education surcharge, and local education surcharge.
The deadline for the application of the above preferential policies will be announced separately depending on the situation of the epidemic.
Taxpayers enjoying VAT and consumption tax exemption in accordance with the regulations may make tax exemption declarations on their own without going through the filing procedures of tax exemption, but they should keep the relevant certificates and materials for record. When applying for VAT tax declaration, they should fill in the corresponding columns of VAT return and Detailed Table of VAT Reduction and Exemption Declaration; when applying for consumption tax declaration, they should fill in the corresponding columns of consumption tax return and Detailed Table of Tax Reduction and Exemption for the Current Period.
Taxpayers shall not issue special VAT invoices if the VAT exemption policy is applied in accordance with the regulations; if special VAT invoices have been issued, the corresponding red invoices shall be issued or the original invoices shall be invalidated, and then the VAT exemption policy shall be applied in accordance with the regulations and ordinary invoices shall be issued. If the taxpayer has issued special VAT invoices during the epidemic prevention and control period and should issue corresponding red-letter invoices according to the regulations but has not done so in time, the VAT exemption policy can be applied first, and the corresponding red-letter invoices should be completed within one month after the expiration of the relevant VAT exemption policy.
Taxpayers who have already declared VAT and consumption tax in accordance with the taxable sales and sales quantities under the tax exemption policy may choose to correct the declaration period or make adjustments in the declaration of the next period. The VAT and consumption tax that has been levied and should be exempted can be refunded or offset against the VAT and consumption tax payable by the taxpayer in the future, respectively.
Policy Basis
(1) Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies on Donations to Support the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 9 of 2020)
(2) Announcement of the State Administration of Taxation on Matters Relating to the Administration of Tax Levy in Support of the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 4 of 2020)
11. Expanding the Scope of Donated Duty-Free Imports
Enjoying Subjects
Donation of Imported Materials for Prevention and Control of Epidemic Situations
Preferential Contents
From January 1, 2020, to March 31, 2020, the Moderately Expanded Exemption of Import Taxes for Charitable Donated Materials The Interim Measures stipulate the scope of tax-exempt imports, and exempt import tariffs and import-related value-added tax and consumption tax on imported materials donated for epidemic prevention and control.
(1) The imported materials increase reagents, disinfection items, protective supplies, ambulances, epidemic prevention vehicles, disinfection vehicles, emergency command vehicles.
(2) the tax exemption scope to increase the relevant domestic government departments, enterprises and public institutions, social organizations, individuals and foreign nationals coming to or in China imported from abroad or special customs supervision areas and directly donated; domestic processing trade enterprises to donate. Donated materials should be used directly for the prevention and control of epidemics and in line with the aforementioned item (1) or "charitable donations of materials exempt from import taxes Interim Measures".
(3) the recipient to increase the provincial civil affairs departments or their designated units. Provincial civil affairs departments will be designated unit list letter to the location of the Customs directly under the Customs and provincial tax authorities.
The Ministry of Finance, the General Administration of Customs and the State Administration of Taxation Announcement No. 6 of 2020 under the duty-free imported goods, the tax that has been levied on the exempted tax shall be refunded. Among them, has been taxed imports and has not yet declared VAT input tax credit, can be issued by the competent tax authorities with the "prevention and control of new coronavirus-infected pneumonia outbreak of imported materials VAT input tax is not credited certificate", to the Customs to apply for the refund of the levied import tariffs and imports of value-added tax, consumption tax formalities; has been declared VAT input tax credit, only to the Customs to apply for the refund of the levied import tariffs and import tax formalities. The importing unit concerned should apply to the Customs for refunding the import duty and import consumption tax only. The relevant importing units should apply to the Customs before September 30, 2020 for tax refund procedures.
The duty-free imported materials can be registered and released first in accordance with or compared with the General Administration of Customs Announcement No. 17 of 2020, and then complete the relevant formalities in accordance with the regulations.
Policy Basis
(1) Interim Measures for Exempting Charitable Donated Materials from Import Taxation (issued by the Ministry of Finance and the General Administration of Customs and the State Administration of Taxation Announcement No. 102 of 2015)
(2) Announcement of the Ministry of Finance and the General Administration of Customs and the State Administration of Taxation on the Policy of Tax Exemption for Imported Materials for Preventing and Controlling Pneumonia Epidemic Infected by a New Type of Coronavirus (No. 6 of 2020)
Four, to support the resumption of work and production
12. Difficult industry enterprises affected by the epidemic in 2020, the maximum carry-forward of losses incurred in 2020 was extended to 8 years
Enjoyment of the main body
Effect of the epidemic Enterprises in Difficult Industries Affected by Epidemic Conditions
Contents of the Offer
Effective January 1, 2020, the maximum carry-forward period for losses incurred in 2020 by enterprises in difficult industries affected by the epidemic conditions is extended from five years to eight years.
Enterprises in difficult industries, including transportation, catering, accommodation, tourism (refers to travel agencies and related services, excursion and scenic spot management of the two categories) four categories, the specific judgment criteria in accordance with the current "National Economic Industry Classification". The main business income of enterprises in difficult industries for the year 2020 must account for more than 50% of their total income (excluding non-taxable income and investment income).
Enterprises in difficult industries that are significantly affected by the epidemic and are required to apply the policy of extending the number of years of loss carry-forward should submit the Declaration of Applying the Policy of Extending the Number of Years of Loss Carry-forward through the E-Tax Bureau at the time of 2020 Enterprise Income Tax Settlement.
Policy Basis
(1) Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies Related to Supporting the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 8 of 2020)
(2) Announcement of the State Administration of Taxation on Matters Relating to the Administration of Tax Collection in Support of Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 4 of 2020)