Enterprises that produce key materials for epidemic prevention and control shall apply to the competent tax authorities for full refund of incremental tax after completing the current VAT tax declaration within the VAT tax declaration period.
Legal basis: Announcement of Ministry of Finance and State Taxation Administration of The People's Republic of China on supporting tax policies related to prevention and control of pneumonia in novel coronavirus.
First, related equipment newly purchased by key materials production enterprises for epidemic prevention and control to expand production capacity is allowed to be included in the current cost at one time and deducted before enterprise income tax.
Two, the epidemic prevention and control of key materials production enterprises can apply to the competent tax authorities for a full monthly refund of VAT tax credit.
The incremental tax allowance mentioned in this announcement refers to the new final tax allowance compared with the end of February 2065438+2009.
The list of key materials production enterprises for epidemic prevention and control mentioned in Articles 1 and 2 of this announcement shall be determined by the development and reform departments at or above the provincial level and the competent departments of industry and information technology.
Three, taxpayers transport epidemic prevention and control of key materials income, exempt from value-added tax.
The specific scope of key materials for epidemic prevention and control shall be determined by the National Development and Reform Commission and the Ministry of Industry and Information Technology.
Four, in 2020, enterprises in difficult industries that are greatly affected by the epidemic will lose money, and the longest carry-over period will be extended from 5 years to 8 years.
Enterprises in transportation, catering, accommodation, tourism (referring to travel agencies and related services, scenic spot management) and other difficult industries shall be classified according to the current national economic industries. The main business income of enterprises in difficult industries in 2020 must account for more than 50% of the total income (excluding non-tax income and investment income).
Five, the taxpayer to provide public transport services, living services, as well as to provide residents with the necessary daily necessities express service income, exempt from value-added tax.
The specific scope of public transport services shall be implemented in accordance with the Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to VAT (Cai Shui [2016] No.36).
The specific scope of life service and express delivery service shall be implemented in accordance with the Notes on Sales Service, Intangible Assets and Real Estate (issued by Caishui [2016] No.36).