People's Republic of China (PRC) State Taxation Bureau Huzhou Taxation Bureau

28 tax and fee policies and service measures were introduced.

Support enterprises to tide over difficulties

Tax relief in response to the COVID-19 epidemic

(1) VAT

1. Exempt from VAT. Value-added tax shall be exempted in the following cases: income obtained by medical institutions from providing preventive and therapeutic medical services; Wholesale and retail income of vegetables and some fresh meat and eggs; Taxpayers' income from transportation of epidemic prevention and control of key materials; Taxpayers' income from providing public transportation services and living services, as well as providing express delivery services for residents' necessities.

2. Incremental retention is returned in full. The increment of value-added tax of key materials production enterprises for epidemic prevention and control will be refunded in full monthly.

3. Goods donated free of charge are tax-free. Taxpayers donate materials for epidemic prevention and control through public welfare social organizations, people's governments at or above the county level and their departments and other state organs, or directly to hospitals undertaking epidemic prevention and control tasks, and are exempt from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge.

(2) Enterprise income tax

4. One-time cost of newly purchased equipment. For the newly purchased related equipment of key materials production enterprises for epidemic prevention and control to expand production capacity, it is allowed to deduct the cost included in the current period at one time before enterprise income tax.

5. The current year's loss carry-forward is extended to 8 years. For enterprises in transportation, catering, accommodation, tourism and other industries that are greatly affected by the epidemic, on the basis of the current five-year carry-over period, the three-year loss carry-over period will be extended.

6. Charity donations are fully deducted before tax. Cash and articles donated by enterprises through public welfare social organizations or state organs such as people's governments at or above the county level and their departments to deal with the epidemic are allowed to be deducted in full when calculating taxable income.

7. Direct donations to hospitals are fully deducted before tax. Enterprises directly donate articles used to deal with the epidemic to hospitals that undertake the task of epidemic prevention and control, allowing full deduction when calculating taxable income. Donors shall apply for pre-tax deduction with the donation acceptance letter issued by the hospital undertaking the epidemic prevention and control task.

(3) Personal income tax

8. Exemption from personal income tax. Personal income tax shall be exempted in the following circumstances: temporary work subsidies and bonuses issued by medical personnel and epidemic prevention personnel who participate in epidemic prevention and control work according to the standards set by governments at all levels; Drugs, medical supplies, protective supplies and other physical objects (excluding cash) issued by the unit to individuals for epidemic prevention are not included in wages and salaries.

9. Charity donations are fully deducted before tax. Cash and articles donated by individuals through public welfare social organizations or state organs such as people's governments at or above the county level and their departments to deal with the epidemic are allowed to be deducted in full when calculating taxable income.

10. The direct donation to the hospital is fully deducted before tax. Individuals directly donate articles used to deal with the epidemic to hospitals that undertake the task of epidemic prevention and control, and are allowed to deduct them in full when calculating the taxable income.

(4) Property and behavior tax

1 1. Exempt from property tax and urban land use tax. Property tax and urban land use tax are exempted in the following circumstances: non-profit medical institutions such as designated medical institutions in the epidemic use their own real estate and land; Real estate and land occupied by disease control institutions; For farmers' markets and agricultural products wholesale markets (including self-owned and leased), real estate and land dedicated to operating agricultural products.

12. Increase the reduction and exemption ratio. For the land for bulk commodity storage facilities owned by logistics enterprises undertaking the transportation of epidemic prevention materials, as well as the leased land for bulk commodity storage facilities, enterprises can apply for the reduction or exemption of urban land use tax, which should be paid in the month of their own or lease.

13. expand the scope of relief. Entrusted by the relevant departments of the central or local government, reserve management companies and their warehouses directly under them that undertake the task of purchasing and storing five kinds of commodities, such as grain (including soybeans), edible oil, cotton, sugar and meat, are exempt from property tax and urban land use tax on their real estate and land that undertake commodity reserve business; Undertaking the storage tasks of other epidemic prevention and control materials (except the above five commodities), the enterprise may apply for the reduction or exemption of property tax and urban land use tax, and give full reduction or exemption to the property tax and urban land use tax that it should pay.

14. enterprise disaster relief and epidemic prevention materials. Enterprises engaged in the production of epidemic prevention materials such as drugs, masks, protective clothing, medical disinfectant alcohol and various medical devices that undertake the government's epidemic prevention tasks may apply for the reduction or exemption of property tax and urban land use tax, and give full reduction or exemption to the property tax and urban land use tax that they should pay.

15. Property tax relief for real estate rental. Owners (landlords) who rent-free for enterprises or tenants for more than 2 months (inclusive) can apply for property tax relief, and the property tax they should pay is fully reduced according to the number of rent-free months.

16. ease the difficulties of enterprises. Due to the outbreak of the epidemic, the production and operation have been greatly affected, and it is indeed difficult for taxpayers to pay property tax and urban land use tax, so they can apply for reduction or exemption of property tax and urban land use tax.

(five) social insurance and employment security for the disabled.

17. Deferred payment of social insurance premiums. Small and medium-sized enterprises (including micro-enterprises) that are really unable to pay social insurance premiums in full may, after approval according to regulations, defer payment of social insurance premiums for a maximum of six months.

18. Collect the remaining insurance premium by installments. The employment security fund for the disabled will be adjusted from a single standard collection to a graded collection. If the employment ratio of disabled persons arranged by the employing unit exceeds 1% (inclusive) but is lower than the proportion stipulated by provinces (autonomous regions and municipalities), it shall be levied at 50% of the payable amount within three years; Under 1%, it will be levied at 90% of the payable amount within three years. Enterprises with less than 30 employees (inclusive) are temporarily exempted from collecting residual insurance money.

Measures for the collection and management of epidemic situation in COVID-19

19. Deferred declaration. The statutory tax return period in February 2020 was extended to February 24. Taxpayers who are unable to declare before February 24th due to the epidemic situation may apply for an extension of declaration, and the tax authorities will provide timely settlement services, and fully consider the extent of taxpayers affected by the epidemic situation, and approve the current advance tax from a low level.

20. Correction statement. Within 3 months after the end of the epidemic, taxpayers are allowed to correct their tax returns during the epidemic.

2 1. Deferred tax payment. Taxpayers who are unable to pay taxes on time due to special difficulties in the epidemic situation shall apply for an extension of tax payment in accordance with regulations.

22. Exemption from regular fixed tax. Individual industrial and commercial households with fixed quota above the value-added tax threshold, whose current turnover does not reach the threshold due to the epidemic situation, may be exempted from fixed tax by the tax authorities according to law upon the application of taxpayers.

23. Give priority to export tax rebates. Simplify the tax refund process, streamline the submission materials, speed up the circulation review, speed up the export tax rebate, and give priority to export goods and services that are greatly affected by the epidemic.

Service measures to deal with COVID-19 epidemic.

24. Promote non-contact services. You don't have to call first, not the window. Guide taxpayers (payers) to do online and handheld services through channels such as electronic tax bureau, mobile APP and government service network, promote appointment registration and expand tax payment channels. Deepen the "convergence of foreign-related payment taxes" and realize the zero-time operation of foreign-related payment taxes.

25. Expand the scope of accepting vacancies. Expand the target of accepting the vacancy to taxpayers with C and D tax credit, and include the supplementary information promised by taxpayers in the tax credit evaluation; Non-particularly important materials and high-risk matters can be handled in advance in principle, and all filing matters are temporarily adjusted to not be kept at home for future reference.

26. Promote online application and mailing of invoices. Vigorously promote the application of value-added tax electronic invoices, expand the scope of online application and mailing invoices, and extend them to taxpayers with C and D tax credit. Enterprises that produce and sell medical devices, medicines and other key materials for epidemic prevention and control can increase the number of value-added tax invoices and the maximum billing limit as needed.

27. Expand the application of "interaction between banks and taxes". Expand the scope of beneficiary enterprises applying for "bank-tax interaction" loans from tax credit A and B enterprises to M enterprises; Under the premise of controllable risks, we will explore innovative working capital loan service modes such as A-and B-level tax credits for small and micro enterprises, such as "non-repayment of loans", to alleviate the financing problems of small and micro enterprises.

28. Strengthen online tax counseling. Make full use of portals, communication platforms, WeChat official accounts and other carriers to push new tax policies, especially the relevant preferential policies to deal with the epidemic. Actively publicize the consultation and communication paths of local tax authorities, respond to taxpayers' needs in time, and provide taxpayers with online policy consultation and tax-related business guidance.

The above policies and measures will be implemented as of June 65438+ 10/day, 2020.