In order to further support the prevention and control of epidemic situation and help enterprises to get rid of difficulties, the relevant tax and fee policies are hereby announced as follows:
1. The implementation period of preferential tax policies stipulated in the Announcement on Supporting Individual Industrial and Commercial Households to Return to Work (AnnouncementNo.: 2006/2007) issued by the Ministry of Finance and State Taxation Administration of The People's Republic of China. Ministry of Finance and State Taxation Administration of The People's Republic of China 2020 13) extended to 202 1+02+3 1. Among them, from April 20021year to April 20021year, 65438+February, 3 1 year, small-scale taxpayers of value-added tax in Hubei Province applied the tax rate of 3% to calculate taxable sales income, and the value-added tax was levied at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%.
2. Those who meet the requirements of Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting the Prevention and Treatment of Infectious Pneumonia in novel coronavirus (AnnouncementNo. Ministry of Finance, State Taxation Administration of The People's Republic of China 2020 10) and Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Support Policies for Film and Other Industries (Announcement No.25 of the Ministry of Finance and State Taxation Administration of The People's Republic of China 2020) have expired, and the execution period has been extended to 202 1 65438+.
Three. If the preferential tax policies stipulated in Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting the Prevention and Treatment of Infected Pneumonia in novel coronavirus (Announcement No.8 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2020) and Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting the Prevention and Treatment of Infected Pneumonia in novel coronavirus (Announcement No.9 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2020) have expired, the implementation period will be extended to March 3 1 day.
Four, 202 11June1Before the date of this announcement, the taxes and fees collected in accordance with the provisions of this announcement shall be reduced or refunded.