Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on preferential policies for value-added tax, property tax and urban land use tax of heating enterprises

Caishui [2016] No.94

Beijing, Tianjin, Hebei, Shanxi, Inner Mongolia, Liaoning, Dalian, Jilin, Heilongjiang, Shandong, Qingdao, Henan, Shaanxi, Gansu, Ningxia, Xinjiang, Qinghai Province (autonomous regions, municipalities directly under the Central Government and cities with separate plans) State Taxation Bureau, Local Taxation Bureau, Finance Bureau of Xinjiang Production and Construction Corps:

In order to ensure residents' heating, with the approval of the State Council, the policies of value-added tax, property tax and urban land use tax for heating enterprises in "Three North" areas are hereby notified as follows:

1.1October 20 16 1 From the heating period to the end of 20 18, the heating fee income obtained by heating enterprises from heating to individual residents (hereinafter referred to as residents) shall be exempted from value-added tax.

The heating fee income obtained by heating residents includes the heating fee charged by heating enterprises directly to residents, the heating fee charged by other units and the heating fee paid by units on behalf of residents.

The heating fee income exempted from value-added tax shall be accounted for separately in accordance with the provisions of Article 16 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax. For thermal products manufacturing enterprises that supply heat to residents through thermal products operating enterprises, the proportion of tax-free income shall be determined according to the proportion of heating fee income actually obtained by thermal products operating enterprises from residents to the total heating fee income of operating enterprises.

The heating period mentioned in this article refers to the period from the beginning of heating in the second half of the year to the end of heating in the first half of the following year.

2.20 16 1 10 to 201812 February 3 1 2 for heating enterprises that charge heating fees to heating residents, the factory buildings and land used by heating residents are exempted from property tax and urban land use tax; For other workshops and land of heating enterprises, property tax and urban land use tax shall be levied according to regulations.

For professional heating enterprises, the property tax and urban land use tax shall be exempted according to the proportion of heating fee income obtained by heating residents to all heating fee income.

For part-time heating enterprises, depending on whether the plants and land used for heating can be distinguished from those used for other production and business activities, the exemption from property tax and urban land use tax is calculated according to different methods. If it can be distinguished, the tax reduction or exemption shall be calculated according to the proportion of heating fee income obtained by heating residents to all heating fee income. If it is difficult to distinguish, the tax reduction or exemption shall be calculated according to the proportion of heating fee income obtained by heating residents to their operating income.

For self-heating units, according to the proportion of heating construction area to the total heating construction area, the property tax and urban land use tax of factory buildings and heating land are exempted.

Three, the heating enterprises mentioned in this notice, refers to the thermal products production enterprises and thermal products management enterprises. Thermal products production enterprises include professional heating enterprises, part-time heating enterprises and self-heating units.

The "Three North" areas mentioned in this Notice refer to Beijing, Tianjin, Hebei, Shanxi, Inner Mongolia, Liaoning, Dalian, Jilin, Heilongjiang, Shandong, Qingdao, Henan, Shaanxi, Gansu, Qinghai, Ningxia Hui Autonomous Region and Xinjiang Uygur Autonomous Region.

People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China

2065438+August 24, 2006