What measures does the tax department have to help prevent and control the epidemic and help enterprises resume production and capacity expansion?

Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Several Measures to Give Full Play to the Role of Taxation to Help Win the Epidemic Prevention and Control Work (Guo Shui Fa [2020]14) stipulates that preferential tax policies should be effectively implemented to help the epidemic prevention and control and enterprises to resume production and expand production capacity.

(1) Implement preferential tax policies to support epidemic prevention and control. Resolutely fulfill the political responsibility of supporting the tax policy of epidemic prevention and control, optimize and adjust the information system in time for the new policy of 1 2 involving "six taxes" and "two fees" on February1day and February 6, 2020, as well as the local policies within the statutory authority, increase internal training, simplify the handling procedures, and try to publicize and guide taxpayers and payers on the Internet, and actively strengthen the development. Other preferential tax policies, especially the large-scale tax reduction and fee reduction policies and measures implemented by the state, should be further implemented to consolidate and expand the effectiveness of policy implementation.

(two) the preparation of preferential tax policies to support the prevention and control of the epidemic. State Taxation Administration of The People's Republic of China compiled and issued the Guidelines on Preferential Tax Policies for Epidemic Prevention and Control in COVID-19, which is convenient for taxpayers and payers to better understand relevant policies and collection and management regulations. Tax authorities at all levels should step up implementation in accordance with policy guidelines item by item to ensure comprehensive and accurate implementation.

(3) Effectively strengthen the supervision and evaluation of the implementation of tax policies. Through performance appraisal and special supervision, we will strengthen supervision and inspection of the implementation of preferential tax policies to support epidemic prevention and control, strictly enforce disciplinary requirements, and ensure that the policy implementation is not discounted. Strengthen the statistical accounting and tracking analysis of policy operation, and actively study and put forward suggestions for improvement.