insurance clause
Allow the enterprise income tax to be deducted once before tax for the newly purchased equipment of key materials production enterprises for epidemic prevention and control.
1. Support object: key materials production enterprises for epidemic prevention and control.
2. Support standard: From June 65438+1 October1day, 2020, the newly purchased related equipment of 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.
3. Application materials: The list of key materials production enterprises for epidemic prevention and control shall be determined by the development and reform departments at or above the provincial level and the Ministry of Industry and Information Technology.
4. Approval procedures: self-declaration, no need to go through relevant filing procedures.
5. Reporting period: before the annual enterprise income tax is settled.
6. Business Department: Tax Administration Unit of County Taxation Bureau, contact person: Lin Xia, tel: 83305 12 1.
insurance clause
Enterprises that produce key materials for epidemic prevention and control will be fully refunded with incremental VAT subsidies.
1. Support object: key materials production enterprises for epidemic prevention and control.
2. Support standard: From June 65438+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.
3. Application materials: Application Form for Tax Refund of Final VAT Exemption.
4. Examination and approval procedures: After completing the current VAT tax declaration within the VAT tax declaration period, apply to the competent tax authorities for refund of VAT.
5. Business Department: Collection and Management Unit of County Taxation Bureau, contact person: Mei, tel: 83305 123.
insurance clause
Taxpayers' income from transportation of key materials for epidemic prevention and control shall be exempted from VAT.
1. Support object: taxpayers who transport key support materials for epidemic prevention and control.
2. Support standard: Since June 65438+1 October1day, taxpayers' income from transporting key materials for epidemic prevention and control shall be exempted from VAT.
3. Application materials: The specific scope of key support materials for epidemic prevention and control shall be determined by the National Development and Reform Commission and the Ministry of Industry and Information Technology.
4. Examination and approval procedures: Taxpayers who enjoy the preferential treatment of exemption from value-added tax according to regulations can declare tax exemption independently, without going through relevant tax exemption filing procedures, but should keep relevant certification materials for future reference.
5. Reporting period: the month following the occurrence of the business.
6. Business Department: Collection and Management Unit of County Taxation Bureau, contact person: Luo Fen, tel: 833 17932.
insurance clause
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.
1. Support target: taxpayers who provide public transportation services, living services and express delivery services for residents' daily necessities.
2. Support standard: From June 65438+1 October1day, 2020, the income from providing taxpayers with public transportation services and life services and providing residents with express delivery services for daily necessities will be exempted from VAT. The specific scope of public transport services, living services and express delivery services shall be implemented in accordance with the Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to Value-added Tax.
3. Application materials: You don't need to go through relevant tax exemption filing procedures, but you should keep relevant certification materials for future reference.
4. Examination and approval procedures: Taxpayers who enjoy the preferential treatment of exemption from value-added tax according to regulations can declare tax exemption independently, without going through relevant tax exemption filing procedures, but should keep relevant certification materials for future reference.
5. Reporting period: the month following the occurrence of the business.
6. Business Department: Collection and Management Unit of County Taxation Bureau, contact person: Luo Fen, tel: 833 17932.
insurance clause
Donations directly to hospitals undertaking epidemic prevention and control tasks are allowed to be fully deducted before corporate income tax or personal income tax.
1. Support object: enterprises and individuals who directly donate articles for dealing with pneumonia in novel coronavirus to hospitals undertaking epidemic prevention and control tasks.
2. Support standard: Since June 5438+1 October1day, 2020, enterprises and individuals have directly donated articles to hospitals that undertake epidemic prevention and control tasks, which can be fully deducted when calculating the taxable income of enterprise income tax or individual income tax.
3. Application materials: a donation acceptance letter issued by the hospital undertaking the task of epidemic prevention and control.
4. Examination and approval procedures: If an enterprise enjoys the prescribed full pre-tax deduction policy, it shall adopt the method of "self-determination, declaration and enjoyment, and retention of relevant materials 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 of State Taxation Administration of The People's Republic of China on Personal Income Tax Policy for Charitable Donations.
5. Reporting period: before annual donation and remittance.
6. Business Department: Collection and Management Unit of County Taxation Bureau, corporate income tax policy contact: Lin Xia, tel: 83305121; Personal income tax policy contact: Ni Jiaxi, Tel: 83305895.
insurance clause
Units and individual industrial and commercial households are exempt from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge by donating goods produced, processed or purchased by their own units through public welfare social organizations, people's governments at or above the county level and their departments and other state organs, or directly to hospitals undertaking epidemic prevention and control tasks.
1. Support object: units and individual industrial and commercial households that donate goods for free to deal with the epidemic.
2. Support standard: From June 5438+1 October1day, 2020, units and individual industrial and commercial households, through public welfare social organizations, people's governments at or above the county level and their departments and other state organs, or directly to hospitals undertaking epidemic prevention and control tasks, will be exempted from value-added tax, consumption tax, urban maintenance and construction tax and education.
3. Application materials: donation bills or donation acceptance letters issued by hospitals undertaking epidemic prevention and control tasks.
4. Examination and approval procedures: Taxpayers who enjoy preferential treatment of exemption from value-added tax and consumption tax according to regulations can declare tax exemption independently, without going through relevant tax exemption filing procedures, but they should keep relevant certification materials for future reference.
5. Reporting period: the month following the occurrence of the business.
6. Business Department: Collection and Management Unit of County Taxation Bureau, contact person: Luo Fen, tel: 833 17932.