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What are the preferential tax policies for epidemic prevention and control in COVID-19?

Guidelines on preferential tax policies for epidemic prevention and control in COVID-19

Facing the grim situation of prevention and control in novel coronavirus, the tax authorities thoroughly implemented a series of important instructions from General Secretary Xi Jinping, resolutely implemented the decision-making arrangements of the CPC Central Committee and the State Council, and fully participated in the prevention and control of epidemic situation.

Recently, the finance and taxation departments jointly issued a series of announcements, clarifying that since June 5438+ 10/day, 2020, a series of preferential tax policies focusing on key areas and key industries for epidemic prevention and control will be implemented to help win the epidemic prevention and control war. Epidemic situation is command, and prevention and control is responsibility. It is the primary task of tax authorities to ensure that the state supports the implementation of preferential tax policies for epidemic prevention and control in COVID-19, so that taxpayers can truly enjoy relevant preferential tax policies and provide taxpayers with efficient, convenient and safe tax payment services.

In order to give full play to the role of taxation in supporting epidemic prevention and control, and help taxpayers to accurately grasp and timely apply various tax policies, the State Administration of Taxation has sorted out the new preferential tax policies to support epidemic prevention and control, and formed this guide, covering four aspects: supporting protective treatment, supporting material supply, encouraging public donations, and supporting the resumption of work and production 12 policies.

First, support protection and treatment.

1. Temporary subsidies and bonuses for epidemic prevention and control that meet the standards set by the government are exempt from personal income tax;

2. Personal income tax shall be exempted for medical protective articles distributed by individuals to prevent novel coronavirus from contracting pneumonia.

Second, the supply of supporting materials.

3. Fully refund the VAT tax allowance for the production enterprises of key guarantee materials for epidemic prevention and control;

4. Taxpayers' income from transporting key materials for epidemic prevention and control shall be exempted from VAT;

5. Taxpayers' income from providing public transport services, living services and express delivery services for residents' necessary means of subsistence shall be exempted from value-added tax;

6. Expand the production capacity of key materials production enterprises for epidemic prevention and control, and allow the purchase of equipment to be deducted before enterprise income tax at one time;

7. Imported materials directly used for epidemic prevention and control organized by the health department shall be exempted from customs duties.

Third, encourage charitable donations.

8. Cash and articles donated by public welfare social organizations or people's governments at or above the county level and their departments and other state organs in response to the epidemic are allowed to be fully deducted before enterprise income tax or personal income tax;

9. Donate goods directly to hospitals that undertake the task of epidemic prevention and control, and allow full deduction of enterprise income tax or personal income tax before tax;

10. Materials donated free of charge in response to the epidemic are exempt from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge;

1 1. Expand the scope of duty-free import of donations.

Fourth, support the resumption of work and production.

12.in 2020, the longest carry-over period for enterprises in difficult industries that are greatly affected by the epidemic will be extended to 8 years.

Compilation of preferential tax policies for epidemic prevention and control in COVID-19

First, support protection and treatment.

1. Temporary subsidies and bonuses for epidemic prevention and control that meet the standards set by the government are exempt from personal income tax.

Subject of enjoyment

Medical personnel and epidemic prevention personnel involved in epidemic prevention and control work

Preferential content

From June 5438+1 October1day, 2020, the temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention personnel participating in epidemic prevention and control work according to the standards set by the government shall be exempted from personal income tax. The standards set by the government include subsidies and bonuses set by governments at all levels.

Temporary work subsidies and bonuses for personnel involved in epidemic prevention and control stipulated by the people's governments at or above the provincial level shall be implemented mutatis mutandis.

The application deadline for the above preferential policies will be announced separately according to the epidemic situation.

Policy basis

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Personal Income Tax Policy to Support the Prevention and Control of Pneumonia Infection in novel coronavirus (No.2020 10)

2. Personal income tax shall be exempted for medical protective articles distributed by individuals to prevent novel coronavirus from contracting pneumonia.

Subject of enjoyment

Individuals who receive in-kind (excluding cash) medicines, medical supplies and protective articles issued by the unit are used to prevent novel coronavirus from contracting pneumonia.

Preferential content

From June 5438+1 October1day, 2020, drugs, medical supplies and protective supplies (excluding cash) distributed by the unit to individuals to prevent novel coronavirus from contracting pneumonia are not included in wages and salary income, and are exempt from personal income tax.

The application deadline for the above preferential policies will be announced separately according to the epidemic situation.

Policy basis

Second, the supply of supporting materials.

3. The enterprises producing key safety materials for epidemic prevention and control shall fully refund the incremental VAT tax credit.

Subject of enjoyment

Production enterprises of key materials for epidemic prevention and control

Preferential content

From June 5438+1 October1day, 2020, enterprises producing key materials for epidemic prevention and control can apply to the competent tax authorities for full monthly refund of the incremental deduction of value-added tax. Incremental tax allowance refers to the new tax allowance at the end of February compared with the end of 20 19 19.

The list of key materials production enterprises for epidemic prevention and control shall be determined by the development and reform departments, industry and information departments at or above the provincial level.

The application deadline for the above preferential policies will be announced separately according to the epidemic situation.

Enterprises engaged in the production of key protective articles for epidemic prevention and control shall apply to the competent tax authorities for refund of incremental VAT refund after completing the current VAT tax declaration within the VAT tax declaration period.

Policy basis

(1) Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Supporting Tax Policies for Prevention and Control of Pneumonia Infection in novel coronavirus (No.8, 2020)

(2) Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Supporting the Prevention and Control of Pneumonia Infection in novel coronavirus (No.4, 2020).

4. Taxpayers' income from transporting epidemic prevention and controlling key materials shall be exempted from VAT.

Subject of enjoyment

Taxpayers who provide transportation services for key materials for epidemic prevention and control.

Preferential content

From June 5438+1 October1day in 2020, taxpayers' income from transporting key materials for epidemic prevention and control will be exempted from VAT.

The specific scope of key materials for epidemic prevention and control shall be determined by the National Development and Reform Commission and the Ministry of Industry and Information Technology.

The application deadline for the above preferential policies will be announced separately according to the epidemic situation.

Taxpayers' income from transportation of epidemic prevention and control of key materials shall be exempted from value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge.

Taxpayers who enjoy the preferential treatment of exemption from value-added tax according to regulations can declare tax exemption independently without going through the relevant tax exemption filing procedures, but they should keep relevant certification materials for future reference. When handling the VAT tax declaration, you should fill in the corresponding columns of the VAT Tax Declaration Form and the VAT Tax Reduction and Exemption Declaration List.

Taxpayers who implement the policy of exemption from value-added tax according to regulations shall not issue special invoices for value-added tax; If a special VAT invoice has been issued, the corresponding red-letter invoice should be issued or the original invoice should be invalidated, and then the VAT exemption policy should be applied to issue ordinary invoices according to regulations. Taxpayers who have issued special invoices for value-added tax during the epidemic prevention and control period, but fail to issue corresponding red-ink invoices in time according to regulations, can apply the VAT exemption policy first, and issue corresponding red-ink invoices within 1 month after the implementation of relevant VAT exemption policies expires.

Taxpayers who have declared the sales volume and sales quantity that enjoy the tax exemption policy according to the taxable sales volume and sales quantity can choose to correct this declaration or make adjustments in the next declaration. Value-added tax that has been collected and should be exempted can be refunded or deducted from the value-added tax that taxpayers should pay in the future.

Policy basis

5. Taxpayers' income from providing public transport services, living services and express delivery services for residents' basic living materials shall be exempted from value-added tax.

Subject of enjoyment

Taxpayers who provide public transport services and living services and express delivery services for residents' necessities.

Preferential content

From June 5438+1 October1day, 2020, the income from providing taxpayers with public transport services and life services, as well as providing residents with express delivery services for daily necessities, will be exempted from value-added tax.

The specific scope of public transport services shall be implemented in accordance with the Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to VAT (Cai Shui [2016] No.36).

The specific scope of life service and express delivery service shall be implemented in accordance with the Notes on Sales Service, Intangible Assets and Real Estate (issued by Caishui [2016] No.36).

The application deadline for the above preferential policies will be announced separately according to the epidemic situation.

Taxpayers' income from providing public transport services and life services, as well as providing express delivery services for residents' daily necessities, shall be exempted from value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge.

Policy basis

(2) Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot of Changing Business Tax to VAT (Cai Shui [2016] No.36)

(3) Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Supporting the Prevention and Control of Pneumonia Infection in novel coronavirus (No.4, 2020).

6 expand the production capacity of key materials production enterprises for epidemic prevention and control, purchase equipment, and allow one-time deduction of enterprise income tax before tax.

Subject of enjoyment

Production enterprises of key materials for epidemic prevention and control

Preferential content

From June 5438+1 October1day, 2020, related equipment newly purchased by key materials production enterprises for epidemic prevention and control to expand production capacity is allowed to be included in the current cost and deducted before enterprise income tax.

The application deadline for the above preferential policies will be announced separately according to the epidemic situation.

For enterprises producing key materials for epidemic prevention and control, the one-time pre-tax deduction policy of enterprise income tax shall be implemented with reference to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Implementing the Policy of Deducting Enterprise Income Tax for Equipment and Instruments (No.2018) in terms of preferential policy management. When an enterprise makes a tax return, it will fill in the relevant information in the column of "One-time deduction of fixed assets" in the enterprise income tax return.

Policy basis

7. Imported materials directly used for epidemic prevention and control organized by the health department shall be exempted from customs duties.

Subject of enjoyment

Materials directly used for epidemic prevention and control organized by the health department.

Preferential content

From March 1 2020 to March12020, the materials directly used for epidemic prevention and control organized by the health authorities shall be exempted from customs duties.

Duty-free imported materials can be registered and released first, and then go through relevant procedures according to AnnouncementNo. 17 of the General Administration of Customs in 2020.

Policy basis

Announcement of the Ministry of Finance, General Administration of Customs and State Taxation Administration of The People's Republic of China on Tax Exemption Policy for Imported Materials for Prevention and Control of Pneumonia in novel coronavirus (No.6, 2020)

Third, encourage charitable donations.

8. Cash and articles donated by public welfare social organizations or people's governments at or above the county level and their departments and other state organs in response to the epidemic are allowed to be deducted in full before corporate income tax or personal income tax.

Subject of enjoyment

Enterprises and individuals who donated to the novel coronavirus epidemic through public welfare social organizations or state organs such as people's governments at or above the county level and their departments.

Preferential content

From June 5438+1 October1day, 2020, cash and articles donated by enterprises and individuals to deal with the novel coronavirus epidemic through public welfare social organizations or people's governments at or above the county level and their departments are allowed to be deducted in full when calculating the taxable income of enterprise income tax or individual income tax.

Donations accepted by state organs and public welfare social organizations shall be used exclusively to deal with the novel coronavirus epidemic and shall not be used for other purposes.

The application deadline for the above preferential policies will be announced separately according to the epidemic situation.

"Public welfare social organization" refers to a social organization that has obtained the qualification of pre-tax deduction of public welfare donations according to law. If an enterprise enjoys the prescribed pre-tax full deduction policy, it shall fill in the full deduction of donations in the corresponding column of the enterprise income tax return by means of "self-determination, declaration and enjoyment, and retention of relevant information for future reference". Individuals who enjoy the pre-tax full deduction policy shall be subject to the relevant provisions of the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Individual Income Tax Policy for Donations to Charities (No.99, 20 19).

Policy basis

(1) Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Supporting Donation Tax Policy for Prevention and Control of Pneumonia Infection in novel coronavirus (No.9, 2020)

9. Donating items directly to hospitals undertaking epidemic prevention and control tasks is allowed to deduct enterprise income tax or personal income tax in full before tax.

Subject of enjoyment

Enterprises and individuals who directly donate items infected with pneumonia in novel coronavirus to hospitals that undertake the task of epidemic prevention and control.

Preferential content

From June 5438+1 October1day, 2020, enterprises and individuals have directly donated articles to hospitals undertaking epidemic prevention and control tasks, which are allowed to be fully deducted when calculating the taxable income of enterprise income tax or individual income tax.

Donors shall apply for pre-tax deduction with the donation acceptance letter issued by the hospital undertaking the epidemic prevention and control task.

Donations accepted by hospitals undertaking the task of epidemic prevention and control shall be specially used to deal with the epidemic situation in novel coronavirus, and shall not be used for other purposes.

The application deadline for the above preferential policies will be announced separately according to the epidemic situation.

If an enterprise enjoys the prescribed pre-tax full deduction policy, it shall fill in the full deduction of donations in the corresponding column of the enterprise income tax return by means of "self-determination, declaration and enjoyment, and retention of relevant information for future reference". Individuals who enjoy the prescribed pre-tax full deduction policy shall be implemented in accordance with the relevant provisions of the Announcement of the Ministry of Finance State Taxation Administration of The People's Republic of China on Individual Income Tax Policies for Donations to Charities (No.99,2019); When handling the pre-tax deduction of personal income tax and filling out the List of Deduction of Personal Income Tax Donation for Charity, you should indicate "Direct Donation" in the remarks column.

Enterprises and individuals have obtained donation acceptance letters issued by hospitals undertaking epidemic prevention and control tasks and kept them for future reference as the basis for pre-tax deduction.

Policy basis

Subject of enjoyment

Units and individual industrial and commercial households that donate goods for free to deal with the epidemic.

Preferential content

From June 5438+1 October1day, 2020, units and individual industrial and commercial households will donate goods produced, processed or purchased by them to hospitals undertaking epidemic prevention and control tasks through public welfare social organizations, people's governments at or above the county level and other state organs, and will be exempted from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge.

The application deadline for the above preferential policies will be announced separately according to the epidemic situation.

Taxpayers who enjoy the preferential treatment of exemption from value-added tax and consumption tax according to regulations can declare tax exemption independently without going through the relevant tax exemption filing procedures, but they should keep relevant certification materials for future reference. When handling the VAT tax declaration, you should fill in the corresponding columns of the VAT Tax Declaration Form and the VAT Tax Reduction and Exemption Declaration List; When handling the consumption tax declaration, you should fill in the corresponding columns of the Consumption Tax Declaration Form and the Current Tax Reduction (Exemption) List.

Taxpayers who have declared VAT and consumption tax on the sales and sales quantities applicable to the tax exemption policy according to taxable sales and sales quantities can choose to correct this declaration or make adjustments in the next declaration. Value-added tax and consumption tax that have been collected and should be exempted can be refunded or deducted from the value-added tax and consumption tax that taxpayers should pay in the future.

Policy basis

1 1. Expand the scope of duty-free import of donations.

Subject of enjoyment

Epidemic prevention and control and donation of imported materials

Preferential content

From June 5438+ 10 in 2020 to March 3 1 0 in 2020, the scope of duty-free imports stipulated in the Interim Measures for Exemption of Import Tax on Charitable Donations will be appropriately expanded, and imported materials used for epidemic prevention and control donations will be exempted from import duties, import value-added tax and consumption tax.

(1) imported materials include reagents, disinfection supplies, protective supplies, ambulances, epidemic prevention vehicles, disinfection vehicles and emergency command vehicles.

(2) Expand the scope of tax exemption. The relevant domestic government departments, enterprises, institutions, social organizations and individuals, as well as foreign citizens coming to China or in China, directly import or donate from overseas or special customs supervision areas; Donation from domestic processing trade enterprises. The donated materials shall be directly used for epidemic prevention and control, and shall comply with the provisions of the preceding paragraph (1) or the Interim Measures for Exemption of Import Tax on Charitable Donations.

(3) The number of recipients is increased by the provincial civil affairs department or its designated unit. The Provincial Civil Affairs Department will notify the local customs and the provincial tax authorities of the list of designated units.

The Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China announced that the duty-free imported materials under Item 6 in 2020 will be refunded. Among them, if the imported goods have been taxed and the VAT input tax deduction has not been declared, they can apply to the customs for refund of import duties, import value-added tax and consumption tax on imported materials used for the prevention and control of novel coronavirus epidemic with the VAT input tax deduction certificate issued by the competent tax authorities; If the VAT input tax deduction has been declared, it will only apply to the customs for refund of import duties and import consumption tax. Relevant import entities shall go through the formalities of tax refund with the customs before September 30, 2020.

Duty-free imported materials can be registered and released first, and then go through relevant procedures according to AnnouncementNo. 17 of the General Administration of Customs in 2020.

Policy basis

(1) Interim Measures for Exemption from Import Tax on Charitable Donations (AnnouncementNo. 102 of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation)

(2) Announcement of Ministry of Finance, General Administration of Customs and State Taxation Administration of The People's Republic of China on Tax Exemption Policy for Imported Materials for Prevention and Control of Pneumonia in novel coronavirus (No.6, 2020).

Fourth, support the resumption of work and production.

12.in 2020, the longest carry-over period for enterprises in difficult industries that are greatly affected by the epidemic will be extended to 8 years.

Subject of enjoyment

Enterprises in difficult industries that are greatly affected by the epidemic.

Preferential content

From June 65438+1 October1in 2020, the longest carry-over period of losses of enterprises in difficult industries that are greatly affected by the epidemic in 2020 will be extended from 5 years to 8 years.

Enterprises in transportation, catering, accommodation, tourism (referring to travel agencies and related services, scenic spot management) and other difficult industries shall be classified according to the current national economic industries. The main business income of enterprises in difficult industries in 2020 must account for more than 50% of the total income (excluding non-tax income and investment income).

Enterprises in difficult industries that are greatly affected by the epidemic should apply the policy of extending the loss carry-over period according to regulations, and submit the policy statement of extending the loss carry-over period through the electronic tax bureau when the enterprise income tax is settled in 2020.

Policy basis

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