Our company runs a hot spring resort, which suffered serious losses due to the epidemic. I heard that the tax authorities have issued a policy to extend the compensation period for enterprises in difficult industries. How can I enjoy this policy?

A: The industries that can enjoy the policy of extending the compensation period for enterprises in difficult industries are transportation, catering, accommodation and tourism (referring to travel agencies and related services, and scenic spot management). At the same time, the judgment standard for enterprises in difficult industries is that the main business income of the enterprise should account for more than 50% (excluding 50%) of the total income (excluding non-tax income and investment income). Enterprises that meet the requirements of enterprises in difficult industries will only

Relevant policies: Announcement on supporting the tax policy for the prevention and control of pneumonia in novel coronavirus (Announcement No.8 of Ministry of Finance and State Taxation Administration of The People's Republic of China).

Four, the losses of enterprises in difficult industries that are greatly affected by the epidemic, the longest carry-over period is 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 must account for more than 50% of the total income (excluding non-tax income and investment income).