The heating fee income obtained by heating enterprises is exempt from value-added tax.
Subject of enjoyment
Heating enterprises, that is, thermal products production enterprises and thermal products management enterprises. Thermal products production enterprises include professional heating enterprises, part-time heating enterprises and self-heating units.
Preferential content
201911kloc-0/By the end of the heating period in 2023, the heating fee income obtained by heating enterprises from individual heating residents (hereinafter referred to as residents) will be exempted from value-added tax.
Enjoy conditions
1. The heating fee income obtained by heating residents includes heating fees directly charged by heating enterprises, heating fees charged by other units and heating fees paid by units on behalf of residents.
2 heating fee income exempted from value-added tax shall be accounted for separately in accordance with the provisions of Article 16 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC). Thermal products manufacturing enterprises that supply heat to residents through thermal products operating enterprises shall be exempted from value-added tax according to the proportion of heating fee income actually obtained by thermal products operating enterprises from residents to all heating fee income of operating enterprises.
3. Heating period refers to the period from the beginning of heating in the second half of the year to the end of heating in the first half of the following year.
4. Areas enjoying preferential policies: Beijing, Tianjin, Hebei, Shanxi, Inner Mongolia Autonomous Region, Liaoning, Dalian, Jilin, Heilongjiang, Shandong, Qingdao, Henan, Shaanxi, Gansu, Qinghai, Ningxia Hui Autonomous Region and Xinjiang Uygur Autonomous Region.
Policy basis
1. Articles 1, 3 and 4 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing the Preferential Policies of Value-added Tax, Property Tax and Urban Land Use Tax for Heating Enterprises (Caishui [2019] No.38).
2. Article 2 of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Implementation Period of Some Preferential Tax Policies (202 1 No.6).
The workshop used by heating enterprises for heating residents is exempt from property tax.
Subject of enjoyment
Heating enterprises, that is, thermal products production enterprises and thermal products management enterprises. Thermal products production enterprises include professional heating enterprises, part-time heating enterprises and self-heating units.
Preferential content
1 October 20 19,1to February 2023, 12, 3 1, heating enterprises that charge heating fees to heating residents are exempt from property tax on the workshops used by heating residents.
Enjoy conditions
1. For professional heating enterprises, the exempted property tax is calculated according to the proportion of heating fee income obtained by heating residents to all heating fee income.
2. For part-time heating enterprises, according to whether the workshop used for heating can be distinguished from the workshop used for other production and business activities, the property tax exemption is calculated according to different methods. If it can be distinguished, the property tax shall be exempted according to the proportion of heating fee income obtained by heating residents to all heating fee income. If it is difficult to distinguish, the property tax and urban land use tax shall be exempted according to the proportion of heating fee income obtained by heating residents to their operating income.
3. For self-heating units, according to the proportion of the heating construction area to the total heating construction area of residents, the property tax for heating plants shall be exempted.
4. Areas enjoying preferential policies: Beijing, Tianjin, Hebei, Shanxi, Inner Mongolia Autonomous Region, Liaoning, Dalian, Jilin, Heilongjiang, Shandong, Qingdao, Henan, Shaanxi, Gansu, Qinghai, Ningxia Hui Autonomous Region and Xinjiang Uygur Autonomous Region.
Policy basis
1. Articles 2, 3 and 4 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing the Preferential Policies of Value-added Tax, Property Tax and Urban Land Use Tax for Heating Enterprises (Caishui [2019] No.38).
2. Article 2 of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Implementation Period of Some Preferential Tax Policies (202 1 No.6).
Land used by heating enterprises for heating residents shall be exempted from urban land use tax.
Subject of enjoyment
Heating enterprises, that is, thermal products production enterprises and thermal products management enterprises. Thermal products production enterprises include professional heating enterprises, part-time heating enterprises and self-heating units.
Preferential content
1 October 20 19,1to February 2023, 12, 3 1, and the land used by heating enterprises for heating residents is exempted from urban land use tax.
Enjoy conditions
1. For professional heating enterprises, the exempted urban land use tax is calculated according to the proportion of heating fee income obtained by heating residents to all heating fee income.
2. For a part-time heating enterprise, depending on whether the workshop and land used for heating can be distinguished from those used for other production and business activities, the property tax and urban land use tax shall be exempted according to different methods. Differentially, for the plants and land used for heating, the property tax and urban land use tax shall be exempted according to the proportion of heating fee income obtained by heating residents to all heating fee income. If it is difficult to distinguish, the exempted property tax and urban land use tax shall be calculated according to the proportion of heating fee income obtained by heating residents to their operating income.
3. For self-heating units, the urban land use tax for heating land shall be calculated according to the proportion of heating construction area to the total heating construction area.
4. Areas enjoying preferential policies: Beijing, Tianjin, Hebei, Shanxi, Inner Mongolia Autonomous Region, Liaoning, Dalian, Jilin, Heilongjiang, Shandong, Qingdao, Henan, Shaanxi, Gansu, Qinghai, Ningxia Hui Autonomous Region and Xinjiang Uygur Autonomous Region.
Policy basis
1. Articles 2, 3 and 4 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing the Preferential Policies of Value-added Tax, Property Tax and Urban Land Use Tax for Heating Enterprises (Caishui [2019] No.38).
2. Article 2 of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Implementation Period of Some Preferential Tax Policies (202 1 No.6).