April 9, in the State Administration of Taxation organized the broadcast of the "Taxation Lecture Hall - you ask me to answer" program, the State Administration of Taxation of the property and behavioral tax department, deputy director of the Liu Yi explained the property and behavioral tax preferential policies during the epidemic, such as property tax, urban land use tax, and vehicle and boat tax.
1, this support for the epidemic prevention and control and economic and social development of tax incentives, there is no special support for logistics enterprises preferential?
Answer: The epidemic, the logistics industry is affected by the larger industry, in order to promote transportation, express and other logistics industry to speed up the resumption of production, March 3 this year, the State Council executive meeting to consider the decision to phase in tax cuts and fee reduction, within a certain period of time to continue the implementation of the expiration of the end of last year's bulk commodities warehousing land use tax for urban areas The policy of halving the levy.
In order to implement the decision of the State Council executive meeting, on March 13 this year, the State Administration of Taxation, in conjunction with the Ministry of Finance, issued the "Announcement on Continuing the Implementation of Preferential Policies on Urban Land Use Tax for Land Use of Large Commodity Warehousing Facilities of Logistics Enterprises" (Announcement of the General Administration of Taxation of the Ministry of Finance, No. 16 of 2020), which stipulates that from January 1, 2020 to December 31, 2022, the urban land use tax on From 1 January 2020 to 31 December 2022, the urban land use tax on land for bulk commodity warehousing facilities owned (including self-use and lease) or leased by logistics enterprises shall be reduced by 50% of the applicable tax standard of the land class to which it belongs.
2. During the new coronary pneumonia epidemic, property tax and urban land use tax incentives were introduced everywhere, so why can the same type of taxpayers enjoy incentives in some provinces, but not in others?
Answer: At present, in order to support the prevention and control of the epidemic and the resumption of work and production by enterprises, provinces, autonomous regions and municipalities directly under the Central Government have introduced local support policies such as property tax, urban land use tax and vehicle and vessel tax based on the scope of the relevant authorization, and their finance and taxation departments have also formulated operational documents one after another. Since the epidemic did not affect all places to the same extent, and the economic development of each place was not entirely consistent, the tax policies issued by each local government in accordance with its own actual situation differed in terms of the target applicants, implementation period and management mode, for example, some provinces focused on granting tax exemptions and reductions to small and medium-sized enterprises, while some focused on granting tax exemptions and reductions to transportation, accommodation and catering, culture and entertainment, and tourism, and some provinces stipulated that the period of exemption and reduction should not be longer than one month. For example, some provinces focus on tax relief for small and medium-sized enterprises, some focus on tax relief for transportation, accommodation and catering, culture and entertainment, and tourism industries, and some provinces provide tax relief for a period of no more than three months, while some provinces provide it for half a year.
Taxpayers are required to enjoy the preferential policies in accordance with the relevant local applicable regulations. Local tax authorities will further take practical measures to increase publicity and interpretation to ensure that taxpayers should know and enjoy the local tax preferential policies. It is also recommended that taxpayers pay further attention to the local tax incentives and operational regulations to ensure that the policy is well used and more smoothly resumed production.
3, I am the owner of the store, and the tenant signed a lease contract term from January 1, 2019 to December 31, 2021, the tenant. In consideration of the epidemic, the rent for the month of February this year was waived for the tenant. How do I pay my property taxes for the month of February? Does it apply to the provisions of document Cai Shui 2010121, "During the period of rent exemption, the owner of the property right shall pay the property tax according to the original value of the property"?
Answer: The Circular of the Ministry of Finance and State Administration of Taxation on the Policies of Urban Land Use Tax for Units Employing Persons with Disabilities (Cai Shui 2010121) stipulates that, for the leased property, the lease contract signed by both parties to the lease agreed to have a period of exemption from rent, the period of exemption from rent will be the owner of the property rights in accordance with the original value of the property to pay the real estate tax. Taxpayers due to the new crown pneumonia epidemic to give tenants temporary rent relief to *** with the impact of the epidemic, does not belong to the prior lease contract signed by both parties to the lease agreement of rent-free situation, does not apply to the provisions of Cai Shui 2010121, that is, do not have to calculate the payment of property tax in accordance with the original value of the property, but rather, according to the provisions of the Provisional Regulations on Property Tax to deal with the rental of the property, according to the rental income of 12% to pay the The property tax is not calculated on the basis of the original value of the property.
The property tax of the above store owner taxpayer in February should be calculated according to the actual rental income multiplied by 12% to declare and pay, if the rent is reduced to zero, the property tax is also zero.
4. In order to encourage the resumption of work and production, what preferential policies are there for individual industrial and commercial households in terms of property tax and urban land use tax?
Answer: On February 25, the State Council executive meeting decided to encourage localities to support the lessor to reduce or waive the property rent for individual industrial and commercial tenants by reducing or waiving the urban land use tax. At present, all provinces, autonomous regions and municipalities directly under the central government, combined with the local individual business households affected by the epidemic, have introduced or are studying the introduction of corresponding tax relief measures. Taxpayers can pay more attention to understand the detailed provisions of the local policy and apply for enjoyment in accordance with the rules.
5, the catering industry by the new crown pneumonia epidemic, has been in a state of closure, during this period of taxpayers still need to pay property tax, urban land use tax? Is there any tax exemption policy?
Answer: Considering that the accommodation and catering industry is affected by the epidemic of the difficult industry, for this reason, the state introduced the national unified implementation of the value-added tax, enterprise income tax and other tax policies on the basis of provinces, autonomous regions and municipalities directly under the central government have also introduced the property tax, urban land use tax difficult tax exemption and reduction policy. If a catering enterprise meets the conditions of the local regulations of the difficult tax exemption, it can apply to enjoy the corresponding preferential policies.
6, because of the end of last year, early renewal of insurance, the insurance agency failed to collect on behalf of this year's car tax, taxpayers need to handle their own car tax payment business. By the impact of the epidemic, to the tax service hall tax is difficult, can through the electronic tax bureau for vehicle tax business?
Answer: According to the current provisions of the vehicle and boat tax, taxpayers can pay the vehicle and boat tax in two ways: one is to collect and pay on behalf of the insurance agency; the other is to pay to the tax office on their own. In order to maximize the convenience of taxpayers, vehicle and boat tax is mainly collected and paid by insurance companies when taking out insurance, and taxpayers are generally not required to declare and pay on their own, and the current collection and payment rate has reached more than 98%.
For a small number of taxpayers who renew their insurance policies early in the year, the vehicle tax can be collected and paid on behalf of them by the insurance organizations when the insurance policies are normally renewed in the second year. However, if the vehicle inspection has not yet reached the normal renewal time, according to the relevant provisions and the need to provide proof of vehicle and boat tax completion, you can through the electronic tax bureau or cell phone APP for vehicle and boat tax payment business.
At present, most of the provinces (cities) can realize the electronic tax bureau to handle the whole process of vehicle and ship tax payment, Tianjin, Hebei, Guangdong, Henan and other tax departments have developed a cell phone APP to be handled online. Especially during the epidemic prevention and control period, tax authorities around the world to vigorously expand the online payment of taxes, and actively guide taxpayers to use the electronic tax bureau or cell phone APP mobile payment and other "non-contact tax" way to declare the payment of vehicle and ship tax.
For a few provinces and cities that have not yet realized the e-tax office or mobile APP for vehicle and boat tax payment, the tax authorities have also taken measures to reduce the concentration of tax personnel by appointment, not only to ensure that taxpayers handle the tax business in a timely manner, but also to effectively reduce the risk of the spread of the epidemic.
7, on the provision of public **** transportation services, living services, as well as for residents to provide the necessary living materials express delivery service income and transportation of epidemic prevention and control of key protection materials obtained income, do not have to pay value-added tax, that still have to pay urban maintenance and construction tax?
Answer: According to the current tax regulations, the units and individuals who pay VAT are the taxpayers of urban maintenance and construction tax, and urban maintenance and construction tax is based on the actual VAT paid by the taxpayers, which is paid at the same time as VAT.
According to the Announcement of the State Administration of Taxation on Matters Concerning the Administration of Taxation Related to Supporting the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (Announcement of the State Administration of Taxation No. 4 of 2020), taxpayers shall apply the relevant provisions of the Announcement of the State Administration of Taxation of the Ministry of Finance on the Taxation Policies Relating to the Prevention and Control of the Pneumonia Epidemic Infected by the New Coronavirus (Announcement of the State Administration of Taxation of the Ministry of Finance No. (Economic Daily News reporter Dong Bijuan)