1, is there any special preferential tax policy for logistics enterprises in this time to support epidemic prevention and control and economic and social development?
A: In this epidemic, the logistics industry is greatly affected. In order to promote the logistics industry such as transportation and express delivery to speed up the resumption of work and production, on March 3 this year, the the State Council executive meeting deliberated and decided to increase tax reduction and fee reduction in stages, and continue to implement the policy of halving the urban land use tax for bulk commodity storage land that expired at the end of last year within a certain period of time.
In order to implement the decision of the the State Council executive meeting, on March 13 this year, the State Administration of Taxation and the Ministry of Finance issued the Announcement on Continuing to Implement the Preferential Policy of Urban Land Use Tax for Logistics Enterprises' Bulk Commodity Storage Facilities (AnnouncementNo. 16 of the Ministry of Finance and the State Administration of Taxation in 2020). It is stipulated that from 2020 1 month 1 day to 20221February 3 1 day, the urban land use tax will be levied at a reduced rate of 50% of the applicable tax standard for the bulk commodity storage facilities owned (including self-use and lease) by logistics enterprises.
2. During the epidemic in COVID-19, preferential policies for property tax and urban land use tax were introduced everywhere. Why can taxpayers of the same type enjoy preferential policies in some provinces but not in others?
A: At present, in order to support epidemic prevention and control and enterprises' resumption of production, all provinces, autonomous regions and municipalities directly under the Central Government have issued local support policies such as property tax, urban land use tax, vehicle and vessel tax, and their finance and taxation departments have successively formulated operational documents. Because the epidemic situation has different impacts on different places and the economic development of different places is not completely consistent, there are also differences in the applicable object, implementation period and management mode of tax policies introduced by local governments in light of their own reality. For example, some provinces give tax relief mainly to small and medium-sized enterprises, some focus on transportation, accommodation, catering, culture, entertainment and tourism, and some provinces provide tax relief for less than three months, some for half a year, and some are automatically reduced or exempted by the system.
Taxpayers need to enjoy preferential policies according to relevant local regulations. Local tax authorities will further take practical measures to increase publicity and interpretation to ensure that taxpayers should know all about local preferential tax policies and enjoy them. It is also suggested that taxpayers should pay more attention to the local preferential tax policies and operational regulations, ensure the good use of policies, and return to work more smoothly to reach production.
3. I am the owner of the store, and the lease contract signed with the tenant lasts from 20 19 1 month 1 day to 202 1 year1February 3 1 day. Considering the cause of the epidemic, tenants were exempted from the monthly rent in February this year. How can I pay my property tax in February? Is it applicable to the provisions of Caishui Document No.2010121that the property owner shall pay the property tax according to the original value of the property during the rent-free period?
Answer: The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Policies for Resettlement of Urban Land Use Tax for Disabled Employment Units (Caishui No.201KLOC-0/21) stipulates that for leased property, if the lease contract signed by both parties stipulates a rent-free period, the property owner shall pay the property tax according to the original value of the property during the rent-free period. Taxpayers give tenants temporary rent relief due to the COVID-19 epidemic, and bear the impact of the epidemic with * * *, which does not belong to the rent-free situation stipulated in the lease contract signed by both parties in advance, and does not apply to the provisions of Caishui No.2010121,that is, the property tax is not calculated and paid according to the original value of the property, but is handled according to the provisions of the provisional regulations on property tax. If the property is rented, it will be treated according to the rental income.
The property tax of the above-mentioned shop owners and taxpayers in February should be calculated and paid according to the actual rental income multiplied by 12%. If the rent is reduced to zero, the property tax will also be zero.
4. In order to encourage the resumption of work and production, what preferential policies are there for individual industrial and commercial households in terms of property tax and urban land use tax?
A: On February 25th, the executive meeting of the State Council decided to encourage all localities to support lessors to reduce or exempt property rents for individual industrial and commercial households by reducing or exempting urban land use tax. At present, all provinces, autonomous regions and municipalities directly under the central government have introduced or are studying and introducing corresponding tax reduction and exemption measures in combination with the degree of local individual industrial and commercial households affected by the epidemic. Taxpayers can further pay attention to the detailed provisions of local policies and apply for enjoyment according to regulations.
5. The catering industry has been out of business due to the COVID-19 epidemic. Do taxpayers still need to pay property tax and urban land use tax during this period? Is there a tax reduction or exemption policy?
A: Considering that accommodation, catering and other industries are difficult industries that are greatly affected by the epidemic, on the basis of the national unified tax policies such as value-added tax and enterprise income tax, all provinces, autonomous regions and municipalities directly under the Central Government have successively introduced tax reduction and exemption policies for property tax and urban land use tax. If catering enterprises meet the local requirements for tax reduction and exemption, they can apply for the corresponding preferential policies.
6. Due to the early renewal of insurance at the end of last year, the insurance institution failed to collect and remit this year's travel tax, and taxpayers need to handle the travel tax payment business by themselves. Affected by the epidemic situation, it is difficult to pay taxes in the tax service hall. Can you handle the travel tax business through the electronic tax bureau?
A: According to the current provisions of travel tax, taxpayers can pay travel tax in two ways: one is to collect and remit it through insurance institutions; The second is to pay to the tax bureau on its own. In order to facilitate taxpayers to the greatest extent, travel tax is mainly collected and remitted by insurance companies at the time of insurance, and it is generally not necessary for taxpayers to declare and pay themselves. At present, the collection and remittance rate is over 98%.
For a few taxpayers who renew their insurance in advance in the next year, the travel tax can be collected and remitted by the insurance institution when the insurance is renewed normally in the second year. However, if the vehicle inspection time is not up to the normal renewal time, and the vehicle and vessel tax payment certificate needs to be provided according to the relevant regulations, the vehicle and vessel tax payment business can be handled through the electronic tax bureau or the mobile APP.
At present, most provinces (cities) can realize the whole process of vehicle and vessel tax payment by electronic tax bureaus, and the tax authorities in Tianjin, Hebei, Guangdong, Henan and other places have also developed mobile apps to handle online. Especially during the epidemic prevention and control period, local tax authorities have vigorously expanded online tax payment channels and actively guided taxpayers to declare and pay vehicle and vessel tax by means of "non-contact tax payment" such as electronic tax bureau or mobile APP mobile payment.
For a few provinces and cities that have not yet realized the travel tax payment business by electronic tax bureau or mobile APP, the tax authorities have also taken measures such as making an appointment to reduce the gathering of taxpayers, which not only ensures taxpayers to handle tax business in time, but also effectively reduces the risk of epidemic spread.
7. With regard to the income from providing public transportation services and living services, as well as providing residents with the express delivery service of essential living materials and the income from transporting key materials for epidemic prevention and control, there is no need to pay value-added tax, so is it necessary to pay urban maintenance and construction tax?
A: According to the current tax regulations, all units and individuals paying value-added tax are taxpayers of urban maintenance and construction tax, which is based on the actual value-added tax paid by taxpayers and paid at the same time as the value-added tax.
According to the Announcement of State Taxation Administration of The People's Republic of China on Relevant Tax Collection and Management Matters in Support of Prevention and Control of Pneumonia Infected by novel coronavirus (Announcement No.4 of the State Administration of Taxation, 2020), taxpayers can enjoy the income exempted from VAT according to the relevant provisions of the Announcement of the Ministry of Finance and the State Administration of Taxation on Relevant Tax Policies in Support of Prevention and Control of Pneumonia Infected by novel coronavirus (Announcement No.8 of the Ministry of Finance and the State Administration of Taxation, 2020). That is, the income from providing public transportation services and living services, as well as providing residents with express delivery services for essential living materials and the income from transporting key materials for epidemic prevention and control shall be exempted from urban maintenance and construction tax, education surcharge and local education surcharge on the basis of VAT exemption. (Economic Daily reporter Dong Bijuan)