after the outbreak of the epidemic in Guangzhou, the tax authorities in Guangzhou actively implemented the tax reduction and exemption policies to support the prevention and control of the epidemic. Then, what tax reduction and exemption policies were there during the epidemic in Guangzhou?

tax relief policy during the epidemic in Guangzhou

1. From 2122.1.1 to 2122.12.31, for small and medium-sized enterprises, newly purchased equipment and appliances with a value of more than 5 million yuan, if the depreciation is 3 years, 111% can be deducted before tax in the current year, and if the depreciation is 4 years, 5 years and 11 years, 51% can be deducted in the current year. If an enterprise chooses to apply the above-mentioned policies to deduct the losses in the current year, it can carry them forward in the next five tax years to make up for them, and enterprises enjoying other policies to extend the carrying-forward period of losses can implement them according to the existing regulations.

2. It is determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the local actual situation and the needs of macro-control. Small-scale taxpayers, small-scale enterprises and individual industrial and commercial households can reduce the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), cultivated land occupation tax, education surcharge and local education surcharge within 51% of the tax amount. Preferential time: October 1, 2122 to February 31, 2124.

note: judging criteria for small-scale low-profit enterprises: small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 311, and total assets not exceeding 51 million yuan.

3. The implementation period of the value-added tax deduction policy for production and life service industries is extended to February 31, 2122, as follows: from October 1, 2122 to February 31, 2122, the branches of aviation and railway transportation enterprises suspended the advance payment of value-added tax. The value-added tax paid in advance from the tax declaration period in February 2122 to the date of document issuance will be refunded.

from October 1, 2122 to February 31, 2122, taxpayers' income from providing public transportation services shall be exempted from value-added tax. Public transportation includes ferry, bus, subway, urban light rail, taxi, long-distance passenger transport, shuttle bus (refers to the land transport service that transports passengers with fixed routes and fixed time and stops at fixed stations).

4. For small-scale VAT taxpayers, the taxable sales income with 3% levy rate will be temporarily reduced, and the VAT items with 3% withholding rate will be applied, and the VAT will be temporarily reduced at 1% withholding rate.

5. Preferential policies for enterprise income tax

State Taxation Administration of The People's Republic of China Announcement No.8, 2121: From October 1, 2121 to February 31, 2122, the portion of small-scale enterprises whose annual taxable income does not exceed 1 million yuan will be included in the taxable income at a reduced rate of 12.5%, and enterprise income tax will be paid at a rate of 21%. (the actual tax rate is 2.5%)

Caishui [] No.13 and the government work report for 2122: the part of the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan shall be included in the taxable income at a reduced rate of 51%, and the enterprise income tax shall be paid at a rate of 21%. (it will be levied by half again, and the actual tax rate is 5%)

6. The annual one-time bonus is extended to February 31, 2123, and the year-end bonus is declared separately: tax payable = annual one-time bonus income × applicable tax rate-quick deduction, and the applicable tax rate: the amount obtained by dividing the annual one-time bonus income by 12 months is determined according to the monthly tax rate table; The year-end bonus is incorporated into the declaration of comprehensive income: tax payable = (annual income-expenses deduction-additional deduction-special additional deduction-other deduction) × tax rate-quick deduction

7. The preferential treatment for the settlement and payment of individual tax comprehensive income is extended to February 31, 2123, and it is exempted from handling: the annual comprehensive income does not exceed 1.2 million yuan and it is necessary to settle and pay supplementary taxes; The amount of annual settlement and payment of overdue tax does not exceed that of 411 yuan; The implementation period is extended to February 31, 2123.

8. Separate tax incentives for equity incentives of listed companies are extended to February 31, 2122

9. Individual incentives for foreigners are extended to February 31, 2123

11. Incentive incentives for the term of office of central leaders are extended to February 31, 2123. Annual performance salary is postponed to realize income and term rewards. Term incentives for heads of central enterprises: (1) Declaration method: separate declaration. (2) Applicable time: before February 31, 2123. Taxable amount = income from deferred exchange of annual performance salary and term incentive income × applicable tax rate-quick deduction

11. The relevant tax incentives to support the COVID-19 epidemic are extended to February 31, 2123, and the preferential targets are:

(1) Drugs, medical supplies and protective supplies (excluding cash) sent by the unit to individuals to prevent pneumonia infected by novel coronavirus;

(2) temporary work subsidies and bonuses obtained by medical staff and epidemic prevention workers who participated in epidemic prevention and control work according to the standards set by the government.

The implementation period of the preferential content of exemption from individual income tax is extended to February 31, 2123

12, the individual preferential treatment for venture capital enterprises and angel investment is extended to February 31, 2123

13, and the preferential treatment for commodity reserves in some countries is extended to February 31, 2123

(1) The fund account books of commodity storage management companies and their direct warehouses are exempted from stamp duty;

(2) the purchase and sale contracts of bookends in the process of undertaking commodity reserve business are exempt from stamp duty (stamp duty is levied on other parties to the contract according to regulations);

(3) Property tax and urban land use tax shall be exempted for the real estate and land that they use for commodity reserve business.

14. Extend the space concessions for science and technology business incubators, university science parks and national record creation

Preferential contents:

(1) Property and land provided to the incubating object for self-use or free of charge or through leasing are exempt from property tax and urban land use tax;

(2) The income from providing incubation services to incubating objects shall be exempted from VAT;

the implementation period is extended to February 31, 2123.

15. Extend the preferential tax policy for urban rail transit system in urban bus stations, roads and passenger stations

Preferential contents: exemption from urban land use tax; The implementation period is extended to February 31, 2123;

16. Continue to implement the tax preference of agricultural products wholesale market and farmers' market

Preferential contents: exemption from property tax and urban land use tax;

note: the real estate and land used by agricultural products wholesale markets and farmers' markets that operate other products at the same time shall be determined according to the proportion of other products to the area of agricultural products trading venues.

the implementation period is extended to February 31, 2123;

17. Extend the tax incentives for college student apartments

Preferential contents: (1) Exempt from property tax for college student apartments; (2) The lease contract of college student apartments signed with college students is exempt from stamp duty.

Note: College student apartments are student apartments that provide accommodation services for college students and charge accommodation fees according to the charging standards stipulated by the state.

the implementation period is extended to February 31, 2123;

18. Extend the tax preferential treatment for the entrepreneurial employment of retired soldiers

(1) Self-employed retired soldiers are engaged in self-employment

From the month of registration of individual industrial and commercial households, the actual value-added tax, urban maintenance and construction fees, additional education fees, additional local education fees and personal income tax payable by each household in that year will be deducted in turn within 3 years.

(2) If an enterprise recruits self-employed retired soldiers

and signs a labor contract with them for more than 1 years and pays social insurance premiums according to law, the value-added tax, urban maintenance and construction fees, education surcharges, local education surcharges and enterprise income tax concessions will be deducted in turn according to the actual number of recruits within 3 years from the month when the labor contract is signed and social insurance is paid.

the promotion period is extended to February 31th, 2123.

19. Preferential income tax for third-party enterprises engaged in pollution prevention and control

From October 1, 2111 to February 31, 2123, qualified third-party enterprises engaged in pollution prevention and control (hereinafter referred to as third-party prevention and control enterprises) will be subject to enterprise income tax at a reduced rate of 15%.