What are the preferential tax policies in Chongqing during the epidemic prevention and control period?

In order to better prevent and control the novel coronavirus epidemic, the Chongqing Municipal Taxation Bureau informed a series of preferential tax policies to fight the epidemic at the Chongqing work press conference. What are the specific policies?

Tax and fee preferential policies in epidemic prevention and control in Chongqing

1, support frontline anti-epidemic personnel. Medical personnel and epidemic prevention personnel who participate in epidemic prevention and control shall be exempted from personal income tax for temporary work subsidies and bonuses obtained according to the standards set by the government, as well as medical protective articles issued by the unit to prevent novel coronavirus from contracting pneumonia; Personal income tax shall be exempted from welfare funds such as the living difficulties of employees caused by the epidemic and the living difficulties subsidies issued by the unit to employees.

2. Ensure the production and supply of materials. Full refund of the value-added tax allowance for key materials production enterprises for epidemic prevention and control in the city; Taxpayers' income from transportation of key materials used for epidemic prevention and control shall be exempted from VAT; Taxpayers' income from providing public transport services, living services and express delivery services for residents' necessary means of subsistence shall be exempted from value-added tax; For the production enterprises of key materials for epidemic prevention and control, the enterprise income tax is allowed to be deducted once before tax to expand production capacity and purchase equipment; For qualified research and development institutions of related drugs, reagents and vaccines, the VAT refund for purchasing domestic equipment shall be handled in full and on time; Overseas commissions and international transportation fees incurred in the process of purchasing masks and other epidemic prevention medical materials abroad do not need to be declared.

3. Encourage public welfare donations of epidemic prevention materials. Cash and articles donated by 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 tax; Donations directly to hospitals undertaking epidemic prevention and control tasks are allowed to be deducted in full before corporate income tax or personal income tax; 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.

4. Support enterprises to resume work and production. Among the 20 policies and measures taken by the municipal government to cope with the COVID-19 epidemic and support small and medium-sized enterprises to tide over the difficulties, three should be implemented by the tax authorities, mainly including reducing or exempting property tax and urban land use tax, adjusting tax quota, delaying tax payment and delaying payment of social insurance premiums. The longest carry-over period of losses incurred by enterprises in difficult industries that are greatly affected by the epidemic has been extended from 5 years to 8 years.

5. Deferred payment of taxes and fees. For taxpayers and withholding agents who file monthly returns, the time limit for filing and paying taxes in February this year is extended to February 24; If the declaration cannot be made on schedule due to the epidemic situation, an extension of the declaration may be granted according to law; Those who meet the conditions for deferred tax payment shall be granted deferred tax payment according to law, and the longest period shall not exceed 3 months; For enterprises that are really unable to pay social insurance premiums in full due to the epidemic, the social insurance premiums payable in the first quarter of this year can be extended to the end of April. During the deferred payment period, no late payment fee will be charged, which will not affect the normal enjoyment and personal rights record of the insured.

6. Optimize tax and fee management services. In addition to the difficulty of reducing or exempting property tax and urban land use tax, taxpayers need to apply for tax refund online, and other tax and fee policies can be enjoyed after declaration. Taxpayers do not need to go through the formalities of tax reduction and exemption filing, but only need to declare independently at the electronic tax bureau and keep relevant certification materials for future reference. We also insist on "no risk, no inspection, no examination and approval, no violation of the law and no shutdown", so as not to interfere with the normal production and business activities of enterprises as much as possible. At the same time, it is necessary to severely crack down on all kinds of tax-related illegal acts that use epidemic prevention and control in accordance with the law, and create a standardized and fair economic environment. During the epidemic prevention and control period, taxpayers and payers shall, in principle, handle tax-related matters through "non-contact" online. For taxpayers who really need to go to the tax service site, the tax authorities will ensure that taxpayers complete all tax-related matters at most once.