After State Taxation Administration of The People's Republic of China explicitly supported the tax collection and management related to the prevention and control of the "COVID-19" epidemic, the Hebei Provincial Taxation Bureau quickly issued a document, asking tax authorities at all levels to strictly follow the requirements of the State Administration of Taxation to ensure that the state's preferential tax policies for the prevention and control of the COVID-19 epidemic are put in place, so that taxpayers can actually enjoy the relevant tax benefits. What are the specific measures?

Preferential tax policies during the epidemic in Hebei

According to the Announcement of the State Administration of Taxation on Tax Collection and Management in Support of Prevention and Control of Pneumonia Infected in novel coronavirus, in order to give full play to the function of tax support for epidemic prevention and control and help taxpayers to accurately grasp and apply various tax policies in time, the Provincial Taxation Bureau has sorted out the newly issued preferential tax policies to support epidemic prevention and control, * * * involving 12 items in four aspects: support for protective treatment, support for material supply, support for public donations and support for resumption of work and production.

support protective treatment. First, temporary work subsidies and bonuses for epidemic prevention and control that meet the standards set by the government are exempt from personal income tax; Second, personal income tax is exempted for medical protective articles issued by individuals to prevent novel coronavirus from contracting pneumonia.

support material supply. First, the production enterprises of key materials for epidemic prevention and control will be fully refunded the incremental VAT tax; Second, taxpayers are exempt from value-added tax for the transportation income of key materials for epidemic prevention and control; Third, taxpayers' income from providing public transportation services, living services and express delivery services for residents' essential living materials is exempt from value-added tax; Fourth, the enterprise income tax is allowed to be deducted once before tax for the production enterprises of key materials for epidemic prevention and control to expand their production capacity and purchase equipment; Fifth, the materials directly used for epidemic prevention and control organized by the health authorities are exempt from customs duties.

encourage charitable donations. First, cash and articles donated by 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 fully deducted from corporate income tax or personal income tax before tax; Second, donations to hospitals that undertake the task of epidemic prevention and control are allowed to fully deduct corporate income tax or personal income tax before tax; Third, the goods donated free of charge to deal with the epidemic are exempt from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge; The fourth is to expand the scope of duty-free import of donations.

support the resumption of work and production. The longest carry-over period of losses incurred by enterprises in difficult industries that are greatly affected by the epidemic is extended to 8 years.

Relief support measures in Hebei Province

Policy formulation is based on two aspects: helping enterprises reduce operating costs and maintaining the sustainable operating environment of enterprises, and 42 policy measures are put forward, which are specifically divided into the following three categories.

First, the inclusive relief support measures, including the implementation of the national policy of adding and deducting value-added tax for service industry, the policy of reducing unemployment insurance rate by stages, the policy of rent reduction and exemption by classification, and the financial support policy.

Second, support measures for the service industry. Specific measures are put forward for catering, retail, tourism, highways, waterways, railways, civil aviation and other industries with special difficulties.

The third is to accurately implement epidemic prevention and control measures, focusing on the outstanding problem of overweight caused by epidemic prevention and control measures generally reflected by market players, and emphasizing the scientific and accurate implementation of epidemic prevention and control measures on the basis of strictly implementing the "five no's" of the comprehensive epidemic prevention policy of the State Council Joint Prevention and Control Mechanism.

the service industry is an important part of the national economy, and it is the key to attract employment and keep market players. It is of great significance, arduous task and pressing time to promote the recovery and development of the service industry. The "Implementation Plan" points out that for the policies and measures that can be directly implemented, the municipal governments and relevant provincial departments should immediately organize their implementation to ensure that enterprises enjoy the policy dividend as soon as possible; For the policies and measures that need to be further refined in the Implementation Plan, municipal governments and relevant provincial departments should formulate specific implementation measures and supporting measures to implement relevant measures to ensure that the policies are implemented as soon as possible.