What preferential tax policies were introduced during the Hebei epidemic?

After State Taxation Administration of The People's Republic of China explicitly supported the tax collection and management related to the prevention and control of the "COVID-19" epidemic, the Hebei Provincial Taxation Bureau quickly issued a document, requiring tax authorities at all levels to strictly follow the requirements of the State Administration of Taxation to ensure that the state supports the implementation of preferential tax policies for the prevention and control of the COVID-19 epidemic, so that taxpayers can effectively enjoy relevant tax benefits. What are the specific measures?

Preferential tax policies during the epidemic in Hebei Province

According to the Announcement of State Taxation Administration of The People's Republic of China on Supporting Tax Collection and Management for Prevention and Control of Pneumonia Infection in novel coronavirus, in order to give full play to the function of tax support for epidemic prevention and control, and help taxpayers to accurately grasp and apply various tax policies in time, the Provincial Taxation Bureau has sorted out the new preferential tax policies for supporting epidemic prevention and control, and * * * involves the 12 policy of supporting protective treatment, supporting material supply, encouraging public donations and supporting resumption of work and production.

Support protection and treatment. First, temporary subsidies and bonuses for epidemic prevention and control that meet the standards set by the government are exempt from personal income tax; Second, the personal income tax shall be exempted for the medical protective articles distributed by individuals to prevent novel coronavirus from contracting pneumonia.

Support material supply. First, the production enterprises of key materials for epidemic prevention and control will fully refund the incremental value-added tax; Second, the income from transportation of key materials used by taxpayers for epidemic prevention and control shall be exempted from VAT; Third, taxpayers' income from providing public transport services, living services and express delivery services for residents' necessary means of subsistence is exempt from value-added tax; Fourth, if the production enterprises of key materials for epidemic prevention and control are allowed to expand production capacity and purchase equipment, the enterprise income tax will be deducted once before tax; Fifth, materials directly used for epidemic prevention and control organized by health authorities are exempt from customs duties.

Encourage charitable donations. First, the cash and articles donated by the people's governments at or above the county level and their departments and other public welfare social organizations or state organs in response to the epidemic are allowed to be deducted in full before corporate income tax or personal income tax; Second, donations to hospitals undertaking epidemic prevention and control tasks are allowed to deduct corporate income tax or personal income tax in full before tax; Third, materials donated free of charge in response to the epidemic are exempt from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge; The fourth is to expand the scope of duty-free import of donated materials.

Support the resumption of work and production. The longest carry-over period of losses incurred by enterprises in difficult industries that are greatly affected by the epidemic is extended to 8 years.

Disaster relief support measures in Hebei Province

Based on helping enterprises reduce operating costs and maintain a sustainable operating environment, the decision-making level has put forward 42 policy measures, which are divided into the following three categories.

First, inclusive relief support measures, including the implementation of the national value-added tax deduction policy for continuing service industry, the policy of continuing to reduce unemployment insurance rates in stages, the classified implementation of rent relief policies, financial support policies and other specific measures.

The second is the service industry support measures, which put forward specific measures for catering, retail, tourism, highways, waterways, railways, civil aviation and other industries with special difficulties.

The third is to accurately implement the epidemic prevention and control measures, focusing on solving the outstanding problem that the epidemic prevention and control measures are too heavy, and emphasizing the scientific and accurate implementation of the epidemic prevention and control measures on the basis of strictly implementing the "five noes" of the comprehensive epidemic prevention policy of the State Council Joint Prevention and Control Mechanism.

Service industry is an important part of the national economy, and it is the key to absorb employment and retain market players. Promoting the recovery and development of the service industry is of great significance, arduous task and pressing time. The "Implementation Plan" pointed out that for policies and measures that can be directly implemented, municipal governments and provincial departments should immediately organize their implementation to ensure that enterprises enjoy policy dividends as soon as possible; For the policies and measures that need to be further refined in the implementation plan, the municipal governments and relevant provincial departments should formulate specific implementation measures and supporting measures, implement relevant measures, and ensure that the policies are implemented as soon as possible.