corporate tax relief.

due to the epidemic situation, enterprises have suffered heavy losses, and their normal production and operation activities have been greatly affected. If it is really difficult to pay the property tax and urban land use tax in 2121, they can apply for property tax and urban land use tax relief.

the key production enterprises of epidemic prevention and control materials listed in the provincial list system can apply for reduction or exemption of property tax and urban land use tax if it is really difficult to pay taxes. For "fixed-term quota" households, adjust the quota reasonably or simplify the closure procedures. Timely implement policies such as inclusive tax reduction for small and micro enterprises.

The longest carry-over period of losses incurred by enterprises in difficult industries that are greatly affected by the epidemic in 2121 will be extended from 5 years to 8 years. Exemption from value-added tax on transportation of key prevention and control materials and provision of public transportation, living services and postal express delivery income; Implement the policy of adding and deducting value-added tax for qualified taxpayers in production and life service industries.

deferred tax payment.

during the epidemic prevention and control period, enterprises are allowed to postpone the declaration and payment of taxes. For enterprises that meet the conditions of deferred tax payment, the tax payment period shall be extended for no more than three months according to law. For qualified enterprises, priority should be given to speeding up the processing of VAT refund.

pre-tax deduction of donation expenses.

enterprises and individuals who donate cash and articles for coping with the COVID-19 epidemic through public welfare social organizations or state organs such as people's governments at or above the county level and their departments, or donate articles for coping with the COVID-19 epidemic directly to hospitals undertaking epidemic prevention and control tasks, are allowed to be fully deducted when calculating taxable income.

implement other preferential tax policies.

reasonable expenses related to income actually incurred by enterprises for epidemic prevention and control, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income. For the newly purchased related equipment of key materials production enterprises for epidemic prevention and control in order to expand their production capacity, it is allowed to deduct the costs included in the current period before enterprise income tax, and can apply to the competent tax authorities for a full refund of the incremental VAT tax allowance on a monthly basis.

reduce the rent burden of enterprises.

for private enterprises and individual industrial and commercial households that rent state-owned assets operating houses directly under the municipal government and cities and are greatly affected by the epidemic, the rent in February will be exempted, and the rent will be reduced by 51% in March and April. Encourage and support pioneer parks, technology business incubators, entrepreneurial bases and other carriers to reduce or exempt rents for leased SMEs during the epidemic period, and give priority to policy support to these carriers for rent reduction and exemption.

operators of large commercial buildings, shopping malls and markets are encouraged to appropriately reduce or exempt rents during the epidemic period. For renting other business premises, the owners are encouraged to reduce or exempt the rent for the tenants, which shall be settled by both parties through consultation. Municipalities can take appropriate measures to encourage and support leasing enterprises that take rent reduction and exemption measures. Enterprises that reduce or exempt rents during the anti-epidemic period shall not levy property tax on the rent income reduced or exempted.

reduce the pressure of enterprise operating costs.

Implement the relevant policies of the Ministry of Culture, Tourism and Tourism concerning the temporary refund of 81% of the deposit for tourism service quality to travel agencies. For the electricity and water used in the production and operation of manufacturing, wholesale and retail, hotel, catering, business and residential services, cultural and sports tourism, transportation and convention and exhibition industries that are greatly affected by the epidemic, the measures of "non-stop supply of arrears" will be implemented during the epidemic period, allowing enterprises to pay back the deferred fees.

to continuously clean up and standardize all kinds of price increases charged by operators such as industrial plants, industrial parks, commercial complexes, office buildings and properties to users who sell electricity beyond the price stipulated by the state, so as to ensure that the national electricity price policy is put in place.