What changes have been made in the tax policy during the Xiangyang epidemic?

The epidemic situation has a great impact on production and life. What adjustments have been made to Xiangyang's tax policy?

In order to encourage innovation and reduce the burden on taxpayers, Xiangyang tax authorities will strictly implement a series of preferential policies recently issued by the central and provincial governments to support epidemic prevention and control and enterprise development, and explore various service forms to effectively benefit taxpayers. Preferential policies can be classified into two categories:

One is the inclusive preferential policy.

1.Taxpayers who cannot file their tax returns in February before March 6, 2020 may continue to file their tax returns before March 3 1. If it is really difficult to pay the urban land use tax and property tax due to the epidemic, the urban land use tax and property tax shall be reduced or exempted according to law with the approval of the tax authorities.

From February to June, 2020, employees of various insured units will be exempted from basic old-age insurance, unemployment insurance and work-related injury insurance. Regarding the preferential policies for employees' medical insurance, the State Council has made a principled provision, and the provincial government is formulating specific preferential standards, which will be strictly implemented after the documents are officially issued.

2. For small-scale VAT taxpayers, from March 1 day to May 3 1 day, 2020, the taxable sales income calculated at the tax rate of 3% shall be exempted from VAT; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.

3. For four types of enterprises with difficulties, such as transportation, catering, accommodation and tourism, which are greatly affected by the epidemic, the period for making up losses in 2020 will be extended from 5 years to 8 years.

The other is the preferential tax policy for specific targets.

1. Enterprises that produce key materials for epidemic prevention and control can apply for incremental VAT tax credit refund on a monthly basis; Expenditure on related equipment purchased to expand production capacity is allowed to be deducted in one lump sum before the current enterprise income tax.

2. Imported materials donated for epidemic prevention and control shall be exempted from import duties, import value-added tax and consumption tax. Units and individual industrial and commercial households will donate the goods produced, processed or purchased by themselves, 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, so as to exempt the COVID-19 epidemic from value-added tax and additional tax.

3. All non-profit medical institutions and communities used for epidemic prevention and control shall be exempted from property tax and urban land use tax. The purchase of houses and land for epidemic prevention and control shall be exempted from deed tax.

4. Taxpayers' income from transporting key materials for epidemic prevention and control, providing public transportation services and life services, and providing express delivery services for residents' daily necessities shall be exempted from value-added tax. During the period of epidemic prevention and control, individual industrial and commercial households operating vegetables in various places should pay taxes and fees.

5. The temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention personnel participating in epidemic prevention and control according to the standards set by the government shall be exempted from personal income tax from June 65438+ 10/0/in 2020.

6. Individuals who obtain drugs, medical supplies and protective equipment issued by the company for the prevention of COVID-19 on June 5438+1 October1June 2020 shall be exempted from personal income tax.

Xiangyang tax department will strictly implement the above preferential policies and explore the following four service forms:

1. Explore the "non-contact" treatment method. Tax-related matters, online; Don't enter the hall unless it is necessary. Taxpayers can APPly for tax exemption online through "non-contact" channels such as electronic tax bureau, mobile app and enterprise social security fee reporting client.

2. Apply for invoices online. Taxpayers receive invoices by "online application and free delivery". From 0: 00 on February 14 to 24: 00 on April 30, 2020, taxpayers can handle the invoice collection business through the electronic tax bureau, and the postal service is free.

3. Fully promote the reminder service. Actively connect with health, economy, finance, Red Cross and other relevant departments. , using the "Golden Three" system to analyze big data, screening out those that meet the conditions for reduction and exemption, and pushing them to taxpayers by telephone, SMS, WeChat, etc. Remind taxpayers to handle relevant tax-related business according to preferential policies.

4. Actively expand appointment processing. If it is really necessary to go to the tax service hall to handle business, take the initiative to provide appointment service and arrange the processing time reasonably. Every day, according to the flow of people and the urgency of business, the tax service office will strengthen the telephone and WeChat communication with taxpayers and payers in time to remind them to handle the wrong peak and reduce the gathering of people.

5. Do a good job in humanized service. Taxpayers who fail to declare or submit relevant materials due to the epidemic situation are exempt from administrative punishment, and relevant records are not included in the tax credit evaluation. Taxpayers who fail to declare within the time limit will not be identified as abnormal households according to the current regulations. If the applicant for administrative reconsideration delays the statutory application period due to the epidemic situation, the application period shall continue to be counted from the date when the influence is eliminated.