Conditions for tax reduction or exemption where it is indeed difficult for taxpayers to pay taxes. Meet the following conditions, can apply to the local tax authorities, the tax authorities for examination and approval, as appropriate, to give tax relief and care;

(a) the real estate and land that are stopped after the closure, suspension or revocation of the enterprise;

(two) the production and operation of the enterprise has deteriorated, and it is difficult to maintain normal production and operation, and it has its own real estate and land;

(3) Property and land that taxpayers have suffered heavy losses due to force majeure such as serious natural disasters;

(four) due to national macroeconomic and industrial policy adjustment and other reasons, enterprises stop using idle real estate and land for more than half a year.

(5) Other special reasons. It is really difficult for enterprises to pay taxes.

Two, relief authority by the provincial, municipal (state) local taxation bureau for examination and approval; For those who meet the conditions of tax reduction and exemption, the annual tax reduction and exemption of property tax and land use tax are below 654.38+10,000 yuan respectively, which shall be examined and approved by the Municipal Local Taxation Bureau; If the annual tax reduction or exemption of property tax and land use tax is more than 65438+ 10,000 yuan (including 65438+ 10,000 yuan), it shall be reported to the provincial local taxation bureau for examination and approval.

Three. Procedures for tax reduction and exemption (1) Taxpayer. After the end of the year, submit the application report for tax reduction and exemption, fill in the Application Form for Tax Reduction and Exemption of Property Tax and Land Use Tax in quintuplicate, and report it to the competent tax authorities in the place where the warehouse is returned before the end of the following year/kloc-0. At the same time, submit the following materials: the income statement and balance sheet of the annual financial accounts of the enterprise; Relevant certificates of natural disasters suffered by the enterprise; Other relevant documents required by the competent tax authorities.

(2) municipal and state bureaus. The local competent local tax authorities shall report to the Municipal State Taxation Bureau after investigating the application for tax reduction or exemption and putting forward their opinions. City and state bureaus should conduct in-depth investigation and audit, and put forward opinions on reduction and exemption. If it belongs to the city or state for examination and approval, it shall complete the examination and approval before the end of March of the following year and return the relevant procedures to the enterprise; Belong to the provincial bureau for examination and approval, but also submitted to the provincial bureau before the end of 3.

(three) the provincial bureau of examination and approval procedures reported to the provincial bureau, in-depth enterprise verification and put forward opinions. The examination and approval will be completed before May.

Taxpayers who meet the conditions for tax reduction or exemption may apply to the competent authorities for tax reduction or exemption of real estate and land, and the tax authorities shall handle tax reduction or exemption procedures for those who meet the conditions according to the documents.