2. If it is a production enterprise of key guarantee materials for epidemic prevention and control, according to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting Tax Policies for Prevention and Control of Pneumonia in novel coronavirus, the production enterprise of key guarantee materials for epidemic prevention and control can apply to the competent tax authorities for a monthly full refund of VAT incremental credit. If it is a small-scale VAT taxpayer, according to Article 1 of State Taxation Administration of The People's Republic of China Announcement [20 19] No.4 "Announcement on Issues Related to Exemption of Small-scale Taxpayers from VAT Collection and Management", small-scale taxpayers have VAT taxable sales, and the total monthly sales amount does not exceed 65,438+10,000 yuan (if 1 quarter is 1 tax period, the quarterly sales amount is not. Those who are general VAT taxpayers (not key materials production enterprises for epidemic prevention and control) and have incremental tax allowances can apply to the competent tax authorities for refund of incremental tax allowances in accordance with the provisions of Notice on Deepening VAT Reform [2065438+09] No.39;

3. If it is a foreign donation, the Ministry of Finance and State Taxation Administration of The People's Republic of China No.9 Announcement in 2020 stipulates that if units and individual industrial and commercial households donate goods produced, processed or purchased directly to public welfare social organizations, people's governments at or above the county level and their departments and other state organs, they will be exempted from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge.

According to the provisions of the above-mentioned documents, units and individual industrial and commercial households that donate goods produced, processed or purchased by their own units to cope with the epidemic without compensation through the prescribed donation channels are exempt from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge.