New Crown Pneumonia Epidemic Prevention and Control Tax Preferential Policy Guides_Policy Information_Notice Announcement

In the face of the severe situation of the prevention and control of the new coronavirus infection pneumonia epidemic, the tax department has thoroughly implemented the spirit of a series of important instructions of General Secretary Xi Jinping, resolutely implemented the decisions and deployments of the Party Central Committee and the State Council, and fully participated in the prevention and control of the epidemic.

Recently, the finance and taxation departments jointly issued a series of announcements, clarifying that from January 1, 2020, a series of preferential tax policies focusing on key areas and key industries for epidemic prevention and control will be implemented to help win the epidemic prevention and control war. The epidemic is the order, prevention and control is the responsibility, to ensure that the state to support the new coronary pneumonia epidemic prevention and control tax preferential policies in place, so that taxpayers can really enjoy the relevant tax benefits, to provide taxpayers with efficient, convenient and safe tax services, is the top priority of the tax department.

In order to better play the role of taxation in supporting epidemic prevention and control, and to help taxpayers accurately grasp and apply various tax policies in a timely manner, the General Administration of Taxation has combed the newly introduced preferential tax policies to support epidemic prevention and control, and formed these guidelines, which involve 12 policies in four areas: supporting protection and treatment, supporting the supply of materials, encouraging public welfare donations, and supporting the resumption of work and production.

1. support, protection and treatment

1. Exemption from personal income tax for temporary work subsidies and bonuses for epidemic prevention and control of government standards;

2. Individuals are exempt from personal income tax for medical and protective equipment issued by the unit to prevent pneumonia caused by the new coronavirus.

2. support supplies

3. Full refund of the VAT incremental tax credit to the production enterprises of key guarantee materials for epidemic prevention and control;

4. Taxpayers provide epidemic prevention and control key guarantee materials transportation income exempt from value-added tax;

5. Taxpayers are exempt from VAT on the income from the provision of public transport services, living services and express delivery services for residents' essential living materials;

6. A one-time deduction before enterprise income tax is allowed for the expansion of production capacity and the purchase of equipment by key material production enterprises for epidemic prevention and control;

7. The import of materials directly used for epidemic prevention and control organized by the competent health department shall be exempted from customs duties.

3. encourages public donations

8. Cash and goods donated by public welfare social organizations or people's governments at or above the county level and their departments and other state organs to deal with the epidemic are allowed to be deducted in full before corporate income tax or personal income tax;

9. Donations directly to hospitals undertaking epidemic prevention and control tasks to deal with epidemic items are allowed to be deducted in full before corporate income tax or personal income tax;

10. Free donations of goods in response to the epidemic are exempt from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge, local education surcharge;

11. Expand the scope of duty-free imports of donations.

4. support resumption of work and production

12. The maximum carry-over period for losses incurred by enterprises in difficult industries affected by the epidemic in 2020 has been extended to eight years.

A compilation of guidelines on tax incentives for the prevention and control of the new crown pneumonia outbreak.

1. support, protection and treatment

1. Temporary work subsidies and bonuses for epidemic prevention and control are exempted from personal income tax.

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Medical personnel and epidemic prevention workers participating in epidemic prevention and control work

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From January 1, 2020, temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention workers participating in epidemic prevention and control work in accordance with government-prescribed standards will be exempted from personal income tax. The standards stipulated by the government include the subsidy and bonus standards stipulated by the governments at all levels.

The temporary work subsidies and bonuses for personnel involved in epidemic prevention and control stipulated by the people's governments at and above the provincial level shall be implemented mutatis mutandis.

The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.

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Announcement of the General Administration of Taxation of the Ministry of Finance on Individual Income Tax Policies in Support of the Prevention and Control of the Pneumonia Epidemic Infected with Novel Coronavirus (No. 10 of 2020)

2. Individuals who obtain medical and protective equipment issued by the unit to prevent pneumonia caused by the new coronavirus are exempt from personal income tax.

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Individuals who have obtained drugs, medical supplies and protective equipment (excluding cash) issued by the unit for the prevention of pneumonia caused by novel coronavirus infection.

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Starting from January 1, 2020, drugs, medical supplies and protective equipment (excluding cash) issued by units to individuals for the prevention of pneumonia from novel coronavirus infection are not included in wages and salaries and are exempt from personal income tax.

The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.

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2. support supplies

3. Full refund of VAT incremental retention tax for manufacturers of key guarantee materials for epidemic prevention and control.

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Epidemic prevention and control key guarantee material production enterprises.

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Starting from January 1, 2020, enterprises producing key safeguard materials for epidemic prevention and control may apply to the competent tax authorities for a full refund of the VAT incremental tax credit on a monthly basis. The incremental retention credit is the new increase in the closing retention credit compared to the end of December 2019.

The list of key guarantee material production enterprises for epidemic prevention and control shall be determined by the development and reform departments, industry and information departments at and above the provincial level.

The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.

If the epidemic prevention and control key guarantee material production enterprises apply the VAT incremental retention tax refund policy, they shall apply to the competent tax authorities for the refund of the incremental retention tax after completing the VAT tax return for the current period during the VAT tax return period.

policy basis]

(1) Announcement of the General Administration of Taxation of the Ministry of Finance on Tax Policies Relating to the Prevention and Control of the Pneumonia Epidemic Infected with Novel Coronavirus (No. 8 of 2020)

(2) Announcement of the State Administration of Taxation on Tax Collection and Administration Matters Relating to the Prevention and Control of the Pneumonia Epidemic Infected with Novel Coronavirus (No. 4 of 2020)

4. Taxpayers provide epidemic prevention and control key guarantee material transportation income exempt from VAT.

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Taxpayers who provide epidemic prevention and control key guarantee material transportation services.

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From January 1, 2020, the income obtained by taxpayers from the transportation of key guarantee materials for epidemic prevention and control will be exempted from VAT.

The specific scope of the key guarantee materials for epidemic prevention and control shall be determined by the National Development and Reform Commission and the Ministry of Industry and Information Technology.

The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.

Taxpayers who transport the key guarantee materials for epidemic prevention and control shall be exempted from value-added tax, and shall be exempted from urban maintenance and construction tax, education surcharge and local education surcharge.

Taxpayers who enjoy the preferential treatment of exemption from value-added tax in accordance with the regulations can independently declare the tax exemption without going through the relevant tax exemption filing procedures, but the relevant supporting materials should be kept for future reference. When handling the VAT tax declaration, the VAT tax declaration form and the corresponding column of the VAT tax declaration schedule shall be filled in.

Taxpayers who apply the VAT exemption policy in accordance with the regulations shall not issue special VAT invoices; if special VAT invoices have been issued, they shall issue corresponding red-letter invoices or void the original invoices, and then apply the VAT exemption policy and issue ordinary invoices in accordance with the regulations. Taxpayers have issued special VAT invoices during the epidemic prevention and control period, and if the corresponding red-letter invoices are not issued in time according to regulations, the VAT exemption policy may be applied first, and the corresponding red-letter invoices shall be issued within 1 month after the expiration of the implementation of the relevant VAT exemption policy.

Taxpayers who have declared VAT on the sales and quantity of sales subject to the tax exemption policy according to the taxable sales and quantity of sales may choose to correct the current declaration or adjust it in the next declaration. The value-added tax that has been levied and should be exempted may be refunded or offset against the value-added tax payable by the taxpayer in the future.

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5. Taxpayers' income from public transportation services, living services and express collection and distribution services for residents' essential living materials is exempt from value-added tax.

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Taxpayers who provide public transportation services, living services, and express collection and delivery services for residents of essential living materials

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自2020年1月1日起，对纳税人提供公共交通运输服务、生活服务，以及为居民提供必需生活物资快递收派服务取得的收入，免征增值税。

公共交通运输服务的具体范围，按照《营业税改征增值税试点有关事项的规定》（财税〔2016〕36号印发）执行。

生活服务、快递收派服务的具体范围，按照《销售服务、无形资产、不动产注释》（财税〔2016〕36号印发）执行。

The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.

纳税人提供公共交通运输服务、生活服务，以及为居民提供必需生活物资快递收派服务取得的收入免征增值税的，免征城市维护建设税、教育费附加、地方教育附加。

policy basis]

（2）《财政部税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）

（3）《国家税务总局关于支持新型冠状病毒感染的肺炎疫情防控有关税收征收管理事项的公告》（2020年第4号）

6.对疫情防控重点物资生产企业扩大产能购置设备允许企业所得税税前一次性扣除

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Epidemic prevention and control key guarantee material production enterprises.

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自2020年1月1日起，对疫情防控重点保障物资生产企业为扩大产能新购置的相关设备，允许一次性计入当期成本费用在企业所得税税前扣除。

The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.

疫情防控重点保障物资生产企业适用一次性企业所得税税前扣除政策的，在优惠政策管理等方面参照《国家税务总局关于设备器具扣除有关企业所得税政策执行问题的公告》（2018年第46号）的规定执行。企业在纳税申报时将相关情况填入企业所得税纳税申报表“固定资产一次性扣除”行次。

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7.对卫生健康主管部门组织进口的直接用于防控疫情物资免征关税

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卫生健康主管部门组织进口的直接用于防控疫情物资

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自2020年1月1日至2020年3月31日，对卫生健康主管部门组织进口的直接用于防控疫情物资免征关税。

免税进口物资，可按照或比照海关总署公告2020年第17号，先登记放行，再按规定补办相关手续。

policy basis]

《财政部海关总署税务总局关于防控新型冠状病毒感染的肺炎疫情进口物资免税政策的公告》（2020年第6号）

3. encourages public donations

8.通过公益性社会组织或县级以上人民政府及其部门等国家机关捐赠应对疫情的现金和物品允许企业所得税或个人所得税税前全额扣除

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通过公益性社会组织或者县级以上人民政府及其部门等国家机关对应对新型冠状病毒感染的肺炎疫情进行捐赠的企业和个人

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自2020年1月1日起，企业和个人通过公益性社会组织或者县级以上人民政府及其部门等国家机关，捐赠用于应对新型冠状病毒感染的肺炎疫情的现金和物品，允许在计算企业所得税或个人所得税应纳税所得额时全额扣除。

国家机关、公益性社会组织接受的捐赠，应专项用于应对新型冠状病毒感染的肺炎疫情工作，不得挪作他用。

The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.

“公益性社会组织”是指依法取得公益性捐赠税前扣除资格的社会组织。企业享受规定的全额税前扣除政策的，采取“自行判别、申报享受、相关资料留存备查”的方式，并将捐赠全额扣除情况填入企业所得税纳税申报表相应行次。个人享受规定的全额税前扣除政策的，按照《财政部税务总局关于公益慈善事业捐赠个人所得税政策的公告》（2019年第99号）有关规定执行。

policy basis]

（1）《财政部税务总局关于支持新型冠状病毒感染的肺炎疫情防控有关捐赠税收政策的公告》（2020年第9号）

9.直接向承担疫情防治任务的医院捐赠应对疫情物品允许企业所得税或个人所得税税前全额扣除

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直接向承担疫情防治任务的医院捐赠用于应对新型冠状病毒感染的肺炎疫情物品的企业和个人

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自2020年1月1日起，企业和个人直接向承担疫情防治任务的医院捐赠用于应对新型冠状病毒感染的肺炎疫情的物品，允许在计算企业所得税或个人所得税应纳税所得额时全额扣除。

捐赠人凭承担疫情防治任务的医院开具的捐赠接收函办理税前扣除事宜。

承担疫情防治任务的医院接受的捐赠，应专项用于应对新型冠状病毒感染的肺炎疫情工作，不得挪作他用。

The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.

企业享受规定的全额税前扣除政策的，采取“自行判别、申报享受、相关资料留存备查”的方式，并将捐赠全额扣除情况填入企业所得税纳税申报表相应行次。个人享受规定的全额税前扣除政策的，按照《财政部税务总局关于公益慈善事业捐赠个人所得税政策的公告》（2019年第99号）有关规定执行；在办理个人所得税税前扣除、填写《个人所得税公益慈善事业捐赠扣除明细表》时，应当在备注栏注明“直接捐赠”。

企业和个人取得承担疫情防治任务的医院开具的捐赠接收函，作为税前扣除依据自行留存备查。

policy basis]

（1）《财政部税务总局关于支持新型冠状病毒感染的肺炎疫情防控有关捐赠税收政策的公告》（2020年第9号）

10.无偿捐赠应对疫情的货物免征增值税、消费税、城市维护建设税、教育费附加、地方教育附加

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无偿捐赠应对疫情货物的单位和个体工商户

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自2020年1月1日起，单位和个体工商户将自产、委托加工或购买的货物，通过公益性社会组织和县级以上人民政府及其部门等国家机关，或者直接向承担疫情防治任务的医院，无偿捐赠用于应对新型冠状病毒感染的肺炎疫情的，免征增值税、消费税、城市维护建设税、教育费附加、地方教育附加。

The deadline for the application of the above preferential policies will be announced separately depending on the epidemic situation.

纳税人按规定享受免征增值税、消费税优惠的，可自主进行免税申报，无需办理有关免税备案手续，但应将相关证明材料留存备查。在办理增值税纳税申报时，应当填写增值税纳税申报表及《增值税减免税申报明细表》相应栏次；在办理消费税纳税申报时，应当填写消费税纳税申报表及《本期减（免）税额明细表》相应栏次。

纳税人已将适用免税政策的销售额、销售数量，按照征税销售额、销售数量进行增值税、消费税纳税申报的，可以选择更正当期申报或者在下期申报时调整。已征应予免征的增值税、消费税税款，可以予以退还或者分别抵减纳税人以后应缴纳的增值税、消费税税款。

policy basis]

（1）《财政部税务总局关于支持新型冠状病毒感染的肺炎疫情防控有关捐赠税收政策的公告》（2020年第9号）

11.扩大捐赠免税进口范围

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防控疫情捐赠进口物资

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自2020年1月1日至2020年3月31日，适度扩大《慈善捐赠物资免征进口税收暂行办法》规定的免税进口范围，对捐赠用于疫情防控的进口物资，免征进口关税和进口环节增值税、消费税。

（1）进口物资增加试剂，消毒物品，防护用品，救护车、防疫车、消毒用车、应急指挥车。

（2）免税范围增加国内有关政府部门、企事业单位、社会团体、个人以及来华或在华的外国公民从境外或海关特殊监管区域进口并直接捐赠；境内加工贸易企业捐赠。捐赠物资应直接用于防控疫情且符合前述第（1）项或《慈善捐赠物资免征进口税收暂行办法》规定。

（3）受赠人增加省级民政部门或其指定的单位。省级民政部门将指定的单位名单函告所在地直属海关及省级税务部门。

财政部、海关总署、税务总局公告2020年第6号项下免税进口物资，已征收的应免税款予以退还。其中，已征税进口且尚未申报增值税进项税额抵扣的，可凭主管税务机关出具的《防控新型冠状病毒感染的肺炎疫情进口物资增值税进项税额未抵扣证明》，向海关申请办理退还已征进口关税和进口环节增值税、消费税手续；已申报增值税进项税额抵扣的，仅向海关申请办理退还已征进口关税和进口环节消费税手续。有关进口单位应在2020年9月30日前向海关办理退税手续。

免税进口物资，可按照或比照海关总署公告2020年第17号，先登记放行，再按规定补办相关手续。

policy basis]

（1）《慈善捐赠物资免征进口税收暂行办法》（财政部海关总署税务总局公告2015年第102号发布）

（2）《财政部海关总署税务总局关于防控新型冠状病毒感染的肺炎疫情进口物资免税政策的公告》（2020年第6号）

4. support resumption of work and production

12.受疫情影响较大的困难行业企业2020年度发生的亏损最长结转年限延长至8年

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受疫情影响较大的困难行业企业

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自2020年1月1日起，受疫情影响较大的困难行业企业2020年度发生的亏损，最长结转年限由5年延长至8年。

困难行业企业，包括交通运输、餐饮、住宿、旅游（指旅行社及相关服务、游览景区管理两类）四大类，具体判断标准按照现行《国民经济行业分类》执行。困难行业企业2020年度主营业务收入须占收入总额（剔除不征税收入和投资收益）的50%以上。

受疫情影响较大的困难行业企业按规定适用延长亏损结转年限政策的，应当在2020年度企业所得税汇算清缴时，通过电子税务局提交《适用延长亏损结转年限政策声明》。