First, the object of relief

Taxpayers who meet the requirements of five industries, two types and 1 can apply for difficult assistance.

Among them, five industries refer to wholesale and retail, transportation, accommodation and catering, culture, sports and entertainment, and manufacturing; The two categories refer to small-scale VAT taxpayers and large-scale commercial buildings, shopping malls, markets, industrial parks and other units and individuals who reduce or exempt rents for individual industrial and commercial households during the epidemic; 1 Cases refer to cases other than those mentioned above that are handled according to the current policy, that is, annual difficult assistance.

Second, the disaster relief situation

Due to the epidemic caused heavy losses, normal production and business activities have been greatly affected, and it is indeed difficult to pay property tax and urban land use tax and meet one of the following conditions, which can be declared as difficult relief:

(a) wholesale and retail, transportation, accommodation and catering, can apply for relief from 0-6 months in 2020 for self-use real estate, land property tax and urban land use tax.

(2) The culture, sports and entertainment industries can apply for reduction or exemption of the property tax on self-occupied houses from June to June 2020 and the urban land use tax on self-occupied land from June to February 2020.

(3) In 2020, the manufacturing industry can apply for the reduction or exemption of urban land use tax on land for its own use 1 to 65438+2.

(4) Small-scale taxpayers of value-added tax may apply for reduction or exemption of property tax and urban land use tax on self-occupied houses and land from June to June 2020.

(5) During the epidemic period, large commercial buildings, shopping malls, markets, industrial parks and other units and individuals that reduced or exempted rents for individual industrial and commercial households can declare the difficulties of reducing or exempting property tax and urban land use tax in 2020 according to the actual rent-free time limit.

Rent reduction and exemption refers to monthly rent reduction and exemption 1 month (inclusive) or rent reduction and exemption in other ways such as quota and proportion, which is equivalent to 1 month (inclusive) or above according to the effective contract (agreement) during the epidemic period.

Taxpayers who are less than 1 month (inclusive) and less than 1 0.5 months can declare to reduce1quarter property tax and urban land use tax; More than 1 month and a half (inclusive), less than 2 and a half months, you can declare the reduction or exemption of property tax and urban land use tax for 2 quarters; For more than two and a half months (inclusive), the annual property tax and urban land use tax can be reduced or exempted.

(six) industry standards in accordance with the current "national economic industry classification" implementation. The total income (excluding non-tax income and investment income) of taxpayers in difficult industries in 20 19 or1-June 2020 must account for more than 50%. If there is no sales, it can be judged according to the taxpayer's business scope.

(7) Enterprises outside the above-mentioned scope can still apply for relief of difficulties according to the original provisions if they meet the requirements of the Announcement of Hubei Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Defining the Difficulties in Relief of Urban Land Use Tax and Real Estate Tax (No.12,2018).

Three. Non-relief type

Industries whose development is restricted or discouraged by the state shall not be exempted from tax reduction or exemption.

Four, the examination and approval method of relief

The taxpayer's application shall be accepted by the competent tax authorities and approved by the county (city, district) tax bureau after collective deliberation.

Verb (abbreviation of verb) data reduction application

Taxpayers who meet the above conditions can submit an application for tax reduction or exemption through the electronic tax bureau (taxpayer's end) or the tax service hall. The materials submitted include the Approval Form for Taxpayer's Application for Tax Reduction or Exemption, the Application Report for Tax Reduction or Exemption, the Certificate of Ownership of Real Estate and Land, and related materials (such as real estate lease contract and supplementary contract for rent reduction) that prove the rent reduction or exemption of individual industrial and commercial households. , and bear legal responsibility for the information provided.