Chinanews.com, February 26th. The State Administration of Taxation's website released the preferential tax policy for epidemic prevention and control on February 26. The hotspot Q & A points out that considering that medical staff and epidemic prevention workers who are currently participating in epidemic prevention and treatment are currently in the frontline of epidemic prevention and control, their units are also Undertaking heavy prevention and control tasks, this time when the temporary work allowances and bonuses obtained by the above personnel are exempted from personal income tax benefits, the payment unit does not need to declare, and only keeps the list of personnel and the amount for reference.
On February 3, medical staff inspected the ward in the hospital's isolation ward. Photo by Zhang Chang from China News Agency
The following is the full text of the Q & A:
Questions and answers on preferential tax policies for epidemic prevention and control (sixth issue)
1. Temporary work allowances and bonuses obtained by medical personnel and epidemic prevention workers participating in epidemic prevention and control in accordance with standards prescribed by the government are exempt from personal income tax. Is there any information required for this personal income tax exemption?
Answer: The Announcement of the General Administration of Taxation of the Ministry of Finance on the Individual Income Tax Policy to Support the Prevention and Control of the Pneumonia Epidemic of New Coronavirus Infection (Ministry of Finance Announcement No. 10 of 2020) stipulates that medical personnel and epidemic prevention work participating in epidemic prevention and control Temporary work allowances and bonuses obtained in accordance with government regulations are exempt from personal income tax. Government-defined standards include subsidy and bonus standards set by governments at all levels.
Considering that the relevant personnel are currently on the front line of epidemic prevention and control, their units are also undertaking heavy control tasks. In order to effectively reduce the burden on the relevant personnel and their units, this time when the temporary work subsidies and bonuses obtained by the above personnel are exempted from personal income tax benefits, The payment unit does not need to declare, only the list and amount of the issuing personnel can be kept for reference.
2. Individuals are exempt from personal income tax when they receive temporary work subsidies and bonuses for the prevention and control of epidemic conditions as required by the government.
Answer: Yes. Considering that medical personnel and epidemic prevention workers participating in the epidemic prevention and control work are on the frontline of epidemic prevention and control, their units are also undertaking heavy control tasks. In order to minimize the burden on medical personnel, epidemic prevention workers and their units, the temporary Work subsidies and bonuses are exempted from reporting, and only the payer's list and amount need to be kept for future reference.
3. What kind of supporting materials do companies need to provide to prove that they have been affected by the epidemic?
Answer: According to the “State Administration of Taxation's Announcement on the Administration of Tax Collection for the Prevention and Control of Pneumonia Epidemic in Support of New Coronavirus Infection” (State Administration of Taxation Announcement No. 4 of 2020), taxpayers should judge whether they belong to enterprises in difficult industries. And the proportion of main business income meets the requirements. If the loss in 2020 is subject to the policy of extending the carry-over period from 5 to 8 years, the "Statement on Applying the Policy for Extending the Carry-over Period of Loss" shall be submitted through the Electronic Taxation Bureau when the 2020 corporate income tax is settled and paid. Taxpayers should fill in the taxpayer's name, taxpayer identification number (uniform social credit code), and the specific industry to which they belong in the "Declaration of the Policy for the Application of Extended Loss Carryover Years", and comply with the policy requirements and the main business income It is responsible for the authenticity, accuracy, and completeness of the information that meets the requirements and the selected difficult industries.
4. Our company is a pharmaceutical equipment manufacturing and installation company, which specializes in manufacturing drug extraction and concentration equipment. If our company can now apply for the key protection material production enterprises for epidemic prevention and control, can it enjoy the relevant epidemic policy?
Answer: According to the "Announcement on Tax Policies Related to the Prevention and Control of Pneumonia Epidemic of New Coronavirus Infection" (Ministry of Finance Announcement No. 8 of 2020) of the Ministry of Finance and State Administration of Taxation, the list of key production materials enterprises for the prevention and control of epidemic situation, Determined by provincial and higher development and reform departments, industry and information technology departments. For example, if your company is identified by the provincial and above development and reform departments, industry and information technology departments as key material production enterprises for epidemic prevention and control, newly purchased related equipment for expanding production capacity is allowed to be included in the current cost before the corporate income tax. deduction.
5. One-off deduction policy for key material production enterprises for epidemic prevention and control. If the enterprise obtains equipment through financing lease, can this one-time deduction policy apply?
Answer: The “Announcement of the State Administration of Taxation of the Ministry of Finance on Supporting Tax Policies for Pneumonia Epidemic Prevention and Control of New Coronavirus Infection” (Ministry of Finance Administration of Taxation Announcement No. 8 of 2020) stipulates that key prevention and control of the epidemic situation shall ensure the production of materials to expand production capacity. Newly purchased related equipment is allowed to be included in the current cost and deducted before corporate income tax. "Purchasing" includes purchasing in the form of currency or constructing it by oneself, which is consistent with the one-time pre-tax deduction policy for equipment and appliances with a unit value of less than 5 million yuan. Financial leasing does not belong to the two forms mentioned above, so the one-time pre-tax deduction policy for key guarantee material production enterprises for epidemic prevention and control cannot be applied.
6. Does the designated hospital support certain corporate expenditures in support of the epidemic prevention and control work?
Answer: At present, no special preferential deduction policy has been issued for the expenditures incurred by the designated hospitals for the prevention and control of the epidemic. However, the designated hospitals and other units incurred in support of the epidemic prevention and control of research and development expenditures and other expenditures that meet the current research and development expenditures plus deductions and preferential policies can enjoy the deductions and preferential policies.
7. Will the one-time pre-tax deduction policy for enterprise income tax allowance for key material production enterprises to expand their capacity to purchase equipment for epidemic prevention and control be limited by the 5 million yuan deduction?
Answer: According to the “Announcement of the State Administration of Taxation of the Ministry of Finance on Supporting Tax Policies for Pneumonia Epidemic Prevention and Control of New Coronavirus Infection” (Ministry of Finance Announcement No. 8 of 2020 of the State Administration of Taxation), the key protection material production enterprises for epidemic prevention and control are expanding Capacity and newly purchased related equipment, regardless of whether the unit value exceeds 5 million yuan, can be deducted before tax.
8. Can the enterprise purchase protective materials such as masks, protective clothing, disinfectant, etc., and cannot obtain an invoice, can it be deducted before tax?
Answer: According to the Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax (SAT Announcement No. 28 of 2018), the expenditure items incurred by enterprises in China are taxable items of VAT, The other party is a VAT taxpayer who has completed tax registration, and its expenditure is based on invoices (including invoices issued by tax authorities in accordance with regulations) as pre-tax deduction vouchers; the other party is a unit that does not need to go through tax registration according to law or engages in small businesses For individuals whose expenditures are based on the invoices or receipts and internal vouchers issued by the tax authorities as pre-tax deduction vouchers, the receipts should include the name of the receiving unit, the name of the individual and the ID card, the expenditure item, the amount of the receipt, etc. Related Information.
9.Is the expenditure related to the new coronary pneumonia in the designated hospital of this epidemic, such as: labor cost, disinfection cost, new special channel, cut-off CT room, etc., can the expenditure be a separate item, according to the research when the corporate income tax settlement and settlement? 75% deduction for development expenses?
A: The epidemic-related expenses incurred by designated hospitals, if they belong to the scope of R & D expenses, can apply the deduction policy for R & D expenses in accordance with relevant regulations. If they do not fall within the scope of the current regulations, the deductible expenses (R & D expenses, salary of disabled persons) ), The additional deduction policy cannot be applied for the time being. Therefore, as far as the current policy is concerned, the expenditures incurred by the designated hospitals on labor costs, disinfection costs, new special channels, and cut-off CT rooms can be deducted before taxes as expenses related to the production and operation of enterprises, but they cannot be deducted.
10. How to understand the donation through the people's government at or above the county level and their departments? Can I donate to any government department?
Answer: According to the "Announcement on Tax Policies on Donations to Support the Prevention and Control of Pneumonia Epidemic of New Coronavirus Infection" (Ministry of Finance and State Administration of Taxation Announcement No. 9 of 2020), enterprises and individuals through public welfare social organizations or people's governments at or above the county level National agencies such as the government and its departments, donated cash and articles for the pneumonia epidemic in response to new coronavirus infection, and allow full deduction when calculating taxable income. Therefore, no matter which government department (such as the Civil Affairs Bureau, the Health Bureau, etc.), as long as they meet the conditions at the county level and above and fall within the scope of state agencies, donors can enjoy the preferential policy of full deduction through their donations.
11. As an enterprise, how do I know if I am a key material production enterprise for epidemic prevention and control? Do I need to apply?
Answer: According to the "Announcement on Tax Policies Related to the Prevention and Control of Pneumonia Epidemic of New Coronavirus Infection Supported by the Ministry of Finance and the State Administration of Taxation" (Ministry of Finance and State Administration of Taxation Announcement No. 8 of 2020), the list of key producers for the prevention and control of epidemic conditions shall be provided by Provincial and above development and reform departments, industry and information technology departments have been identified. At present, the State Administration of Taxation is docking with the Development and Reform Commission, the Ministry of Industry and Information Technology on the list, and relevant matters will be clarified as soon as possible.
12. Article 1 of the Announcement of the Ministry of Finance and the State Administration of Taxation on Supporting Tax Policies on Donations for the Prevention and Control of Pneumonia Epidemic of New Coronavirus Infections (State Administration of Taxation of the Ministry of Finance, Announcement No. 9 of 2020) stipulates that enterprises and individuals adopt a public welfare society Organizations, or people's governments at or above the county level and their state organs, donate cash and items for pneumonia epidemic in response to new coronavirus infection, and allow full deductions when calculating taxable income. Can I apply for this policy when I file my corporate income tax in the first quarter?
Answer: Enterprises can declare and enjoy in the first quarter, and according to the relevant requirements of the "State Administration of Taxation's Announcement on the Administration of Tax Collection for the Prevention and Control of the Pneumonia Epidemic of New Coronavirus Infection" (SAT Announcement No. 4 of 2020), The full deduction of donation is filled in the corresponding line of the corporate income tax return, and relevant information is kept for future reference.
13. Individuals donate medical supplies directly to the designated prevention and control hospitals to fight the epidemic, and the hospitals need to issue individual acceptance letters. In addition to the name, ID number, item name, quantity, etc. in the letter of acceptance, do you need to indicate the value of the donated materials? If the hospital acceptance letter does not specify the amount, what supporting documents are required to provide the full deduction for personal income tax deduction?
Answer: You can keep the purchase vouchers such as invoices and shopping vouchers when purchasing medical protection supplies.
14. Announcement No. 10 of 2020 issued by the General Administration of Taxation of the Ministry of Finance stipulates that temporary medical work subsidies and bonuses obtained by medical personnel and epidemic prevention workers participating in epidemic prevention and treatment in accordance with the standards prescribed by the government are exempt from personal income tax. Government-defined standards include subsidy and bonus standards set by governments at all levels. The temporary work allowances and bonuses provided by the people's governments at the provincial level and above for participating in epidemic prevention and control shall be implemented by analogy. So, can the standards set by the government be standards issued by the township (town) level government? For other personnel, must they be temporary work allowances and bonuses provided by people's governments at or above the provincial level for participating in epidemic prevention and control, in order to be exempted from personal income tax by comparison?
Answer: According to the "Announcement on Personal Income Tax Policies for the Prevention and Control of the Pneumonia Epidemic in Support of New Coronavirus Infection" (Ministry of Finance and State Administration of Taxation Announcement No. 10 of 2020), medical personnel and epidemic prevention workers participating in epidemic prevention and control work shall be subject to Temporary work allowances and bonuses obtained under prescribed standards are exempt from personal income tax. The temporary work allowances and bonuses provided by the people's governments at the provincial level and above for participating in epidemic prevention and control shall be implemented by analogy.
Among them, the government-defined standards for medical personnel and epidemic prevention workers participating in epidemic prevention and control work, including standards issued by governments at all levels. For other people involved in the prevention and control of the epidemic than the above, they shall be implemented in accordance with the relevant standards stipulated by the people's governments at the provincial level and above.
15. May I personally donate to the association and then to the local hospital to support the epidemic prevention work, can I deduct it in full before the personal income tax?
Answer: As long as the association meets the requirements of a non-profit social organization, individuals' donations to local hospitals for epidemic prevention and prevention through the association can be fully deducted before personal income tax.
16. What are the exemption policies for real estate tax and urban land use tax for enterprises that have suffered major losses or suffered serious losses due to the epidemic? How to apply?
Answer: The temporary regulations on real estate tax stipulate that if taxpayers do have difficulties in paying taxes, they can be determined by the people's governments of provinces, autonomous regions, and municipalities, and real estate taxes can be reduced or exempted periodically. The interim regulations on urban land use tax stipulate that taxpayers who have difficulties in paying land use tax and need regular reductions and exemptions shall be approved by tax authorities above the county level. If the taxpayer suffers from a major loss due to the epidemic situation and it is really difficult for him to pay taxes, he can apply for the relief of the two difficulties in the tax on real estate according to the relevant local regulations. For specific suggestions, please consult the local competent tax authority.
17. May small and medium-sized enterprises (SMEs) whose major losses are caused by the epidemic situation or their normal production and operation activities be affected can apply for the reduction of real estate tax and urban land use tax? What is the application process for the company?
Answer: Small and medium-sized enterprises that have suffered significant losses due to the epidemic or have had a significant impact on their normal production and operation activities can apply for the exemption from the two taxes on housing and land if they comply with the preferential policies for real estate tax and urban land use tax issued by the local people's government and tax authorities. The application process recommends consulting the local tax authority.
18. Our company is a comprehensive hotel, which also operates accommodation and catering businesses. Concerned that the country has issued a VAT exemption policy for living services during the epidemic. Considering our company's actual business model, can we abandon the tax exemption for accommodation services and only enjoy the tax exemption for catering services?
Answer: The Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies Related to Supporting New Coronavirus Infectious Pneumonia Epidemic Prevention (Ministry of Finance and Administration Announcement No. 8 of 2020) stipulates that the income from taxpayers' provision of living services shall , Exempt from VAT. The specific scope of living services shall be implemented in accordance with the provisions of the Notes on Sales Services, Intangible Assets, and Real Estate (Caishui [2016] No. 36). Living services refer to various service activities provided to meet the daily needs of urban and rural residents, including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other living services. Both taxable acts of accommodation services and catering services belong to the scope of living services.
Article 48 of the "Implementation Measures for the Pilot Implementation of Business Tax Conversion to Value-added Tax" (Caishui [2016] No. 36 Annex 1) stipulates that if taxpayers are subject to tax exemption and tax reduction in the event of taxable acts, they may waive the tax exemption and reduction, as required Pay VAT. After waiving tax exemptions and reductions, you cannot apply for tax exemptions or reductions within 36 months.
Your hotel can choose to enjoy the exemption of VAT exemption for catering services in accordance with the above provisions, and at the same time waive the exemption of VAT exemption for accommodation services. Once waived, you may not apply for VAT exemption for accommodation services within 36 months.
19. I have seen the eighteenth provision of the "Notice of the State Administration of Taxation on Giving Full Play to the Role of Taxation Functions to Help Win the Epidemic Prevention and Control Fight" (Shuizongfa [2020] No. 14): "Overdue to the impact of the epidemic Taxpayers who declare or submit relevant materials overdue are exempted from administrative penalties, and the relevant records are not included in the tax credit evaluation; for taxpayers who do not declare overdue, they will not be identified as abnormal households in accordance with current regulations. " "Overdue declaration" refers to the overdue declaration that is applied to the tax authority for extension and approval in accordance with the tax collection regulations, or does it refer to the overdue declaration caused by failure to perform tax declaration within the prescribed period?
Answer: The "overdue declaration" in SZF [2020] No. 14 refers to the overdue declaration caused by the taxpayer's failure to make the tax declaration within the prescribed period. It should be noted that taxpayers affected by the epidemic situation who are still unable to process tax returns or deferred returns on February 28 can promptly explain to the tax authorities in writing the valid reasons, and then complete the deferred notification procedures and handle tax returns at the same time. The tax authorities shall not impose late payment of taxes, do not impose administrative penalties, do not adjust tax credit evaluations, and do not recognize them as abnormal households. The taxpayer shall be responsible for the truthfulness of the legitimate reasons stated in writing.