During the epidemic prevention period, the tax and fee policies in Shandong Province are clear!

The Shandong Provincial Department of Finance, the State Administration of Taxation, the Shandong Provincial Taxation Bureau, the Shandong Provincial Development and Reform Commission, and the Shandong Provincial Civil Affairs Department issued a notice to earnestly implement the tax and fee policies for the prevention and control of the new coronavirus pneumonia epidemic.

Lu Cai Shui [2020] No. 3

Municipal Finance Bureau, Tax Bureau, Development and Reform Commission, Civil Affairs Bureau, Provincial Health Commission, Provincial Drug Administration:

In order to support the prevention and control of the new coronavirus pneumonia epidemic and to protect the health and safety of the people, the Provincial Department of Finance, the Provincial Taxation Bureau, the Provincial Development and Reform Commission, and the Provincial Department of Civil Affairs have concentrated on sorting out the relevant preferential tax and fee policies, and have proposed partial relief policies within their statutory authority. The relevant tax and fee policies are hereby clarified as follows:

Main policies of 1. support for epidemic prevention and control institutions

1. The medical services provided by non-profit medical institutions such as the new coronavirus pneumonia designated medical institutions shall be exempted from value-added tax; the preparations produced for their own use shall be exempted from value-added tax; the real estate and land for their own use shall be exempted from property tax and urban land use tax.

2. The income from health services (including income from vaccination, allocation and sales) obtained by disease control institutions in accordance with the prices prescribed by the state shall be exempted from various taxes in accordance with the regulations; the real estate and land for their own use shall be exempted from property tax and urban land use tax.

2. major policies to reduce the burden on related enterprises and individuals

3. The sales of self-produced novel coronavirus pneumonia innovative drugs sold by pharmaceutical manufacturers are the full price and out-of-price fees charged to the purchaser, and the same innovative innovative drugs provided to patients for subsequent free use are not within the scope of VAT deemed sales.

4. Enterprises that produce and sell drugs and medical devices for the prevention and control of the new coronavirus pneumonia epidemic will give priority support in the process of implementing the VAT credit and tax refund policy.

5. Enterprises carrying out new coronavirus pneumonia prevention and control of new drug research and development activities, according to the provisions of the enterprise income tax research and development expenses pre-tax deduction policy.

6. For the financial funds obtained by enterprises from the financial departments and other departments of the people's governments at or above the county level for the prevention and control of the new coronavirus pneumonia epidemic, in line with the "Notice of the Ministry of Finance and the State Administration of Taxation on the Treatment of Enterprise Income Tax on Special Purpose Financial Funds" (Caishui [2011] No. 70), as non-taxable income, it shall be deducted from the total income when calculating the taxable income.

7. Bonuses issued by provincial governments, ministries and commissions of the State Council, foreign organizations and international organizations in the field of health shall be exempted from personal income tax.

8. If taxpayers have suffered significant losses due to the impact of the epidemic and have real difficulties in paying urban land use tax and property tax, they shall be approved by the tax authorities to reduce or exempt urban land use tax and property tax.

9. Taxpayers who are unable to pay taxes on time due to the impact of the epidemic may, with the approval of the competent tax authorities, postpone the payment of taxes for a maximum of three months.

10. During the prevention and control of the epidemic, the first registration fee for medical device products shall be exempted for the second type of medical device products applied for registration by medical device manufacturers in our province for the prevention and treatment of new coronavirus pneumonia.

11. After the new coronavirus pneumonia vaccine is on the market, the residents of our province can be exempted from the vaccination service fee.

12. Employers who suffer major direct economic losses in the event of force majeure, natural disasters or other emergencies may apply for reduction or reprieve of the employment security fund for the disabled.

3. Encouragement Support Donation Key Policies

13. Donation expenditures by enterprises for the prevention and control of the new coronavirus pneumonia epidemic through public welfare social organizations or people's governments at or above the county level (including the county level) and their departments may be deducted from the taxable income of the enterprise income tax in accordance with the regulations.

14. Donation expenditures by individuals for the prevention and control of the novel coronavirus pneumonia epidemic through public welfare social organizations, people's governments at or above the county level (including the county level) and their departments may be deducted from the taxable income of individual income tax in accordance with the regulations.

15. For imported materials donated by foreign donors to the donee free of charge for the prevention and control of the new coronavirus pneumonia epidemic, in accordance with the Interim Measures for the Exemption of Import Taxes on Charitable Donations and the Announcement on the Tax Exemption Policy for Imported Materials for the Prevention and Control of the New Coronavirus Infected Pneumonia Epidemic, import duties, value-added tax and consumption tax shall be exempted.

4. optimization of relevant qualification procedures

16. During the prevention and control of the epidemic, eligible non-profit organizations may apply for tax exemption as needed, and the list will be published at any time after joint examination and confirmation by the financial and tax departments at all levels.

17. During the prevention and control of the epidemic, eligible public welfare social organizations shall fill in the "Pre-tax Deduction Eligibility Form for Public Welfare Donations of Public Welfare Social Organizations" as needed, and publish the list at any time after joint examination and confirmation by the Provincial Department of Finance, the Provincial Taxation Bureau and the Provincial Department of Civil Affairs.

Departments at all levels should attach great importance to it, strengthen leadership, regard supporting the prevention and control of the epidemic as an important task at present, and conscientiously implement relevant preferential policies and measures on taxes and fees in accordance with the principle of "all exemptions should be made and all reductions should be made" to help enterprises and individuals lighten their burdens to the maximum extent. At the same time, we should pay close attention to the implementation of the above-mentioned policies and measures, and report problems to the higher authorities in a timely manner.

During this period, the state introduced a new tax reduction policy, according to the new policy implementation.

Shandong Provincial Department of Finance

State Administration of Taxation Shandong Provincial Taxation Bureau

Shandong Provincial Development and Reform Commission

Shandong Provincial Department of Civil Affairs

February 2, 2020