Announcement on supporting the tax policy for the prevention and control of pneumonia in novel coronavirus; Announcement No.8 of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2020
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In order to further improve the prevention and control work in novel coronavirus and support the development of related enterprises, the relevant tax policies are hereby announced as follows:
First, related equipment newly purchased by key materials production enterprises for epidemic prevention and control to expand production capacity is allowed to be included in the current cost at one time and deducted before enterprise income tax.
Two, the epidemic prevention and control of key materials production enterprises can apply to the competent tax authorities for a full monthly refund of VAT tax credit.
The incremental tax allowance mentioned in this announcement refers to the new final tax allowance compared with the end of February 2065438+2009.
The list of key materials production enterprises for epidemic prevention and control mentioned in Articles 1 and 2 of this announcement shall be determined by the development and reform departments at or above the provincial level and the competent departments of industry and information technology.
Three, taxpayers transport epidemic prevention and control of key materials income, exempt from value-added tax.
The specific scope of key materials for epidemic prevention and control shall be determined by the National Development and Reform Commission and the Ministry of Industry and Information Technology.
Four, in 2020, enterprises in difficult industries that are greatly affected by the epidemic will lose money, and the longest carry-over period will be extended from 5 years to 8 years.
Enterprises in transportation, catering, accommodation, tourism (referring to travel agencies and related services, scenic spot management) and other difficult industries shall be classified according to the current national economic industries. The main business income of enterprises in difficult industries in 2020 must account for more than 50% of the total income (excluding non-tax income and investment income).
Five, the taxpayer to provide public transport services, living services, as well as to provide residents with the necessary daily necessities express service income, exempt from value-added tax.
The specific scope of public transport services shall be implemented in accordance with the Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to VAT (Cai Shui [2016] No.36).
The specific scope of life service and express delivery service shall be implemented in accordance with the Notes on Sales Service, Intangible Assets and Real Estate (issued by Caishui [2016] No.36).
VI. This announcement shall be implemented from June 65438+1 October1day, 2020, and the deadline shall be announced separately according to the epidemic situation.
Ministry of Finance and State Taxation Administration of The People's Republic of China
Announcement on the implementation period of tax and fee policies to support epidemic prevention and control. Announcement No.28 of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2020
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In order to support epidemic prevention and control, enterprises to get rid of difficulties and resume production, the implementation period of relevant tax and fee policies is hereby announced as follows:
Ministry of Finance? Announcement of State Taxation Administration of The People's Republic of China on Supporting Tax Policies for Prevention and Control of Pneumonia Infection in novel coronavirus (Ministry of Finance? State Taxation Administration of The People's Republic of China Announcement No.8, 2020) and the Ministry of Finance? Announcement of State Taxation Administration of The People's Republic of China on supporting the donation tax policy for the prevention and control of pneumonia in novel coronavirus (Ministry of Finance? State Taxation Administration of The People's Republic of China Announcement No.9, 2020) and the Ministry of Finance? Announcement of State Taxation Administration of The People's Republic of China on Supporting Individual Income Tax Policy for Prevention and Control of Pneumonia in novel coronavirus (Ministry of Finance? AnnouncementNo. 10 of State Taxation Administration of The People's Republic of China in 2020), Ministry of Finance? Announcement of the National Development and Reform Commission on exempting some administrative fees and government funds during the prevention and control of pneumonia in novel coronavirus (Ministry of Finance? In 2005, the preferential tax and fee policy stipulated in AnnouncementNo. 10 was implemented by the National Development and Reform Commission in 2020 1 1 until February 3, 2020/day.
It is hereby announced.