Support for the supply of materials
3. Full refund of incremental VAT tax credit for the production enterprises of key materials for epidemic prevention and control; 4. Taxpayers are exempted from VAT on income from the transportation of key materials for epidemic prevention and control; 5. Taxpayers are exempted from VAT on income from express delivery and dispatch services of public ****transportation services, daily life services, and essential materials for the residents. Taxpayers providing public **** transportation services, living services and residents' essential materials express delivery service income is exempted from value-added tax; 6. the epidemic prevention and control of key materials production enterprises to expand production capacity to purchase equipment is allowed to Enterprise Income Tax one-time deduction before tax; 7. the competent health authorities to organize the import of materials directly used in the prevention and control of the epidemic is exempted from tariffs.Third, encourage public welfare donations
8. Donations of cash and goods to deal 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. Donations of goods to deal with the epidemic directly to hospitals undertaking the task of epidemic prevention and control are allowed to be deducted before the enterprise income tax or personal income tax; 10. Income tax or personal income tax before full deduction; 10. gratuitous donations of goods to deal with the epidemic are exempted from value-added tax, consumption tax, urban maintenance and construction tax, education surcharges, local education surcharges; 11. expanding the scope of donations of duty-free imported materials.Four, to support the resumption of production
12. affected by the epidemic in the difficult industry enterprises in 2020, the maximum carry-over of losses incurred in 2020 was extended to 8 years; 13. phased reduction of value-added tax for small-scale VAT taxpayers; 14. phased reduction in the unit contribution to the enterprise pension, unemployment and industrial injury insurance; 15. phased reduction in the unit contribution to the enterprise pension, unemployment and industrial injury insurance. 15. Stage by stage reduction or exemption of the individual industrial and commercial households to participate in the way of unit insurance employees pension, unemployment, industrial injury insurance; 16. Stage by stage reduction of the levy of basic medical insurance unit contributions; 17. Encourage localities to support the lessor through the reduction or exemption of urban land-use tax and other ways to reduce or exempt the rent of the property for the individual industrial and commercial households.Pharmaceutical enterprises to welcome tax incentives
on the epidemic prevention and control of key protection materials production enterprises to fully refund the incremental VAT tax credit
enjoy the main epidemic prevention and control of key Protection materials production enterprises Preferential content Since January 1, 2020, the epidemic prevention and control of key protection materials production enterprises can apply to the competent tax authorities on a monthly basis for a full refund of the incremental tax credit of VAT. The incremental tax credit refers to the newly increased tax credit at the end of the period compared with the end of December 2019. The list of enterprises is 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 applying the policy of VAT refund of incremental tax credit for the production of key materials for epidemic prevention and control should apply for refund of incremental tax credit to the competent tax authorities after completing the VAT declaration for the current period within the VAT declaration period. Policy Basis (1) Announcement of the Ministry of Finance and the State Administration of Taxation on the Relevant Tax Policies for 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 the Matters Concerning the Administration of Taxation in Support of the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (No. 4 of 2020)
One-time deduction before enterprise income tax is allowed for the acquisition of equipment for the expansion of production capacity of enterprises producing key protection materials for epidemic prevention and control
Enjoying Subjects Enterprises Producing Key Protection Materials for Epidemic Prevention and Control The list of enterprises will 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 situation of the epidemic. If enterprises producing key protection materials for epidemic prevention and control apply the policy of one-time pre-tax deduction of enterprise income tax, they should refer to the provisions of the Announcement of the State Administration of Taxation on the Implementation of Enterprise Income Tax Policies Regarding the Deduction of Equipment and Apparatus (No. 46 of 2018) for the management of preferential policies. Enterprises will fill in the relevant information in the "one-time deduction of fixed assets" line of the enterprise income tax return when making tax declaration. Policy Basis (1) Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies Relating 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 Tax Levy and Management of the Support of the Prevention and Control of the Pneumonia Epidemic Infected by a New Type of Coronavirus (No. 4 of 2020)