Preferential tax policies introduced during the epidemic:

1, temporary subsidies and bonuses for epidemic prevention and control that meet the standards set by the government are exempt from personal income tax;

2. Personal income tax shall be exempted for medical protective articles distributed by individuals to prevent novel coronavirus from contracting pneumonia;

3, epidemic prevention and control of key security materials production enterprises fully refund the incremental value-added tax;

4. Taxpayers' income from transporting key materials for epidemic prevention and control shall be exempted from VAT;

5. Taxpayers' income from providing public transport services, living services and express delivery services for residents' daily necessities shall be exempted from value-added tax.

Second, analysis

Preferential tax policies have increased the expected income of enterprises and reduced the expenditure for expanding reproduction. Because the development and innovation of enterprises will also face many uncertain market risks, which is often one of the important factors that restrict enterprises to make strategic innovation decisions. Under the given risk conditions, the pursuit is a higher expected rate of return, which can reduce a certain proportion of tax losses after pre-tax deduction, and tax preferential policies are also an important support for decision-making

Third, the impact of preferential tax policies on enterprises?

Preferential tax policies reduce enterprise costs. Enterprises need to develop in constant innovation, and stagnation will eventually be eliminated. The market competition is fierce, and various inputs related to innovation, including manpower, capital, equipment, taxes, etc. Therefore, taxes can affect all links in the form of funds, and other expenses such as manpower, management and finance can be solved by optimizing their own structure. The tax problem of enterprises needs to reduce the comprehensive cost reasonably and avoid tax risks through preferential tax policies.