What the 23 tax incentives include

The epidemic since the beginning of this year has brought greater resistance to economic development. In order to promote the development of the economy, the state has issued five batches of 23 tax incentives, mainly focusing on the prevention and control of the epidemic, support for medical treatment, reduce the burden of social security costs, help small and micro-enterprises and individual entrepreneurs to tide over the difficult times, alleviate the pressure of enterprise funds and other aspects. So what are the specifics of the 23 tax policies? What are the 23 tax incentives? 1 to obtain the government standard epidemic prevention and control of temporary work grants and bonuses exempt from personal income tax; 2 individuals to obtain the unit issued by the prevention of new coronavirus infection of pneumonia, such as medical protection supplies exempt from personal income tax; 3 on the epidemic prevention and control of key protection materials production enterprises to return the full amount of incremental value-added tax credit; 4 taxpayers to provide the epidemic prevention and control of key protection materials transportation income VAT exemption;5 VAT exemption for taxpayers' incomes from providing public **** transportation services, living services and express delivery and collection services of essential living materials for residents;6 one-time deduction before enterprise income tax is allowed for the acquisition of equipment for expanding production capacity of key materials for epidemic prevention and control;7 tariffs on the materials imported by the competent health authorities for direct use in the prevention and control of epidemics are exempted;8 tariffs for materials directly used in the prevention and control of epidemics are exempted through public welfare social organizations or state organs such as people's governments and their departments at or above the county level to donate cash and goods to respond to an epidemic are allowed to deduct the full amount of enterprise income tax or personal income tax before tax; 9 donations of goods directly to hospitals undertaking epidemic prevention and control tasks to respond to an epidemic are allowed to deduct the full amount of enterprise income tax or personal income tax before tax; 10 gratuitous donations of goods to respond to an epidemic are exempted from value-added tax, consumption tax, urban maintenance and construction tax, and surcharge on education fees, local education surcharges;11 expanding the scope of donated duty-free imported materials;12 extending the maximum carry-forward period for losses incurred in 2020 to eight years for enterprises in difficult industries that are greatly affected by the epidemic;13 phased reductions in value-added tax (VAT) for small-scale taxpayers;14 phased reductions in the unit contributions for enterprise pension, unemployment, and work-related injury insurance;15 phased reductions in the pension for individual industrial and commercial workers who participate in the insurance by means of units, unemployment, and industrial injury insurance; 16 phased reduction of unit contributions for basic medical insurance for employees; 17 encouraging localities to support lessors in reducing or exempting property rents for individual industrial and commercial households by reducing or exempting urban land use tax and other means. The above is the introduction of some tax and fee reduction policies for individuals and enterprises introduced by the state, and I hope it can help. Comprehensive view of the above content, the tax concessions are still mainly aimed at supporting the protection and rescue, support the supply of materials, encourage public donations, support the resumption of work and production of the four major aspects.