Traditional Culture Encyclopedia - Hotel accommodation - What measures are there to reduce the business burden of enterprises during the epidemic of pneumonia in Jiangmen?

What measures are there to reduce the business burden of enterprises during the epidemic of pneumonia in Jiangmen?

Reduce and exempt corporate taxes and fees.

Due to the impact of the epidemic, enterprises suffered heavy losses and their normal production and business activities were greatly affected. If it is really difficult to pay property tax and urban land use tax in 2020, you can apply for property tax and urban land use tax relief.

Key production enterprises of epidemic prevention and control materials that are included in the provincial list system management may apply for reduction or exemption of property tax and urban land use tax if it is really difficult to pay taxes. For "regular quota" households, adjust the quota reasonably or simplify the closing procedures. Timely implement policies such as inclusive tax reduction for small and micro enterprises.

In 2020, the losses of enterprises in difficult industries that are greatly affected by the epidemic will be extended from 5 years to 8 years. Exemption from value-added tax on the transportation of key prevention and control materials and the provision of public transportation, living services and postal express delivery income; The policy of adding and deducting value-added tax shall be implemented for qualified taxpayers in the production and life service industry.

Deferred payment of taxes.

During the period of epidemic prevention and control, enterprises are allowed to postpone the declaration and payment of taxes. For enterprises that meet the conditions for 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 donate cash and articles to deal 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 directly donate articles to hospitals undertaking epidemic prevention and control tasks to deal with the COVID-19 epidemic, allowing full deduction when calculating taxable income.

Implement other preferential tax policies.

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

Reduce the rent burden of enterprises.

For private enterprises and individual industrial and commercial households that lease state-owned assets directly under the municipal government and municipalities, which are greatly affected by the epidemic, the rent in February will be exempted, and the income will be reduced or exempted by 50% in March and April. Encourage and support carriers such as pioneer parks, science and technology business incubators, and entrepreneurial bases to reduce or waive rents for leased SMEs during the epidemic period, and give priority to these carriers' policy support for rent reduction and exemption.

Encourage large commercial buildings, shopping malls and market operators to appropriately reduce or exempt rents during the epidemic. For leasing other business premises, the owners are encouraged to reduce or waive the rent for the tenants, and the rent 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 rental income reduced or exempted.

Reduce the pressure on enterprise operating costs.

Implement the relevant policies of the Ministry of Culture and Tourism on temporarily returning 80% 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, hotels, catering, commercial 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.

Operators of industrial plants, industrial parks, commercial complexes, office buildings, properties, etc. We will continue to clean up and standardize all kinds of increase fees for transferring electricity to users beyond the price stipulated by the state to ensure that the national electricity price policy is in place.