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| Interpretation of tax policies and regulations related to the novel coronavirus pneumonia epidemic |
| Source: (Part 2 of a series of articles on Fighting the epidemic according to Law by Zhonglun Wende Taiyuan Institute)
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| 2020/3/3 9:37:18 |
Ji Yunfeng Beijing Zhonglun Wende Taiyuan Law firm
Since the outbreak of the novel coronavirus pneumonia, the CPC Central Committee and The State Council have reviewed the situation and made timely arrangements to combat the epidemic。习近平总书记强调“当前，疫情防控正处于关键时期，依法科学有序防控至关重要。At a time when epidemic prevention and control is at its most intense, it is all the more important to adhere to the law of prevention and control, coordinate various prevention and control work on the track of the rule of law, and ensure the smooth progress of epidemic prevention and control work。In order to fight the battle against the epidemic, the Ministry of Finance, the National Development and Reform Commission, the General Administration of Customs, the State Administration of Taxation and the people's governments of provinces, municipalities and autonomous regions have successively issued tax policy support provisions to provide legal support for prevention and control according to law。
I. Main regulations on taxes and fees recently issued。
2020年2月3On Wednesday, the General Office of the Hubei Provincial Government took the lead in issuing the Fiscal and Tax Support Policy for the Prevention and Control of the Novel Coronavirus Pneumonia Epidemic in Hubei Province.。
2020年2月1The Ministry of Finance, the General Administration of Customs and the State Administration of Taxation issued the Announcement on the Tax Exemption Policy of Imported Materials for the Prevention and Control of the Novel Coronavirus Pneumonia Epidemic (Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation)2020年第6号）；2020年2月6The Ministry of Finance and the State Administration of Taxation issued the Announcement on Tax Policies to Support the Prevention and Control of the Novel Coronavirus Infection Pneumonia Epidemic (MOF) Announcement of the State Administration of Taxation2020年第8Announcement of Donation Tax Policy on Supporting the Prevention and Control of the Novel Coronavirus Pneumonia Epidemic (Announcement of the Ministry of Finance and the State Administration of Taxation)2020年第9Announcement on Individual Income Tax Policy to Support the Prevention and Control of the Novel Coronavirus Pneumonia Epidemic (Announcement of the Ministry of Finance and the State Administration of Taxation)2020年第10Number);The Ministry of Finance and the National Development and Reform Commission issued the Announcement on the Exemption of Some Administrative Fees and Government-Managed Funds during the Prevention and Control of the Novel Coronavirus Pneumonia Epidemic (Announcement of the Ministry of Finance and the National Development and Reform Commission)2020年第11Number);The Justice Bureau of Beijing Municipal People's Government issued Several Measures on Coping with the Impact of the Novel Coronavirus Pneumonia Epidemic and Promoting the Sustainable and Healthy Development of Micro, Small and Medium-sized Enterprises;The People's Government of Shanxi Province issued "Several Measures for Shanxi Province to Cope with the epidemic and Support Small and Medium-sized Enterprises to Overcome Difficulties";2020年2月10The State Administration of Taxation issued the Announcement on Matters related to Tax Collection and Administration in Support of the Prevention and Control of the Novel Coronavirus Pneumonia Epidemic (Announcement of the State Administration of Taxation)2020年第4Number);Other provinces, municipalities, autonomous regions and other local governments have also issued relevant tax and fee measures。
Local State taxation bureaus have also announced measures to provide online tax services, contactless office and other measures to provide convenience for taxpayers。
2. The normative documents on anti-epidemic taxes and fees have unprecedented innovative provisions in terms of material supply, protection and treatment, public welfare donations, and resumption of work and production, and are fully committed to providing targeted legal support for the needs of combating the epidemic。It is mainly reflected in the following aspects:
1Enterprises producing key support materials for epidemic prevention and control can apply to the competent tax authorities on a monthly basisFull refund of incremental VAT allowance。
The previous VAT credit tax refund policy generally stipulated that only 60% of the incremental tax credit could be refunded。
2Units and individual industrial and commercial households donate goods produced, processed or purchased by themselves to fight against the novel coronavirus pneumonia epidemic through public welfare social organizations, people's governments at or above the county level and other state organs, or directly to hospitals tasked with epidemic prevention and control,It is exempt from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge。
The above provisions increase direct donations to hospitals undertaking epidemic prevention and control tasks, and are exempt from value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharge, and local education surcharge。This regulation expands the way of tax-exempt goods donation, to a certain extent to stimulate the behavior of goods donation, but the announcement does not stipulate the VAT tax exemption policy for free donation services。
3For the equipment newly purchased by manufacturers of key support materials for epidemic prevention and control in order to expand production capacity,Allow one-time expenses to be included in current costs and deducted before corporate income tax。
In the past, the relevant equipment pre-tax deduction policy generally stipulates that the unit value does not exceed500In the case of RMB 10,000 yuan, the one-time cost included in the current period is allowed to be deducted before enterprise income tax。This regulation can greatly reduce the taxable income of the purchase period and reduce the corporate income tax of the current period。
4Enterprises in difficult industries greatly affected by the epidemic2020Losses incurred during the year,Maximum carry-forward period by5Extend to8年。
Difficult industry enterprises include transportation, catering, accommodation, tourism (refers to travel agencies and related services, tourist attractions management two categories)。In order to prevent enterprises from abusing the above tax policies, further provisions are made for enterprises in difficult industries2020The annual main business income must account for the total income50%Above, the main business income should exclude non-taxable income and investment income。
Article 5 of China's Enterprise Income Tax Law stipulates that the maximum amount of loss to be made up shall not exceed five years, and Article 4 of the above announcement breaks the aforementioned restrictions and is conducive to the survival and development of enterprises in difficult industries。
5, enterprises and individuals directly donated items for the novel coronavirus pneumonia outbreak to the hospitals responsible for the prevention and control of the epidemic,A full deduction is allowed when calculating taxable income。
China's Enterprise Income Tax Law and its implementing regulations，Donations made by enterprises through public welfare social organizations or people's governments at or above the county level and their departments for charitable activities and public welfare undertakings，Can be deducted in accordance with the provisions of the enterprise income tax;Individual Income Tax Law and its implementing regulations，Individuals donate their income through public welfare social organizations and state organs within the territory of China to public welfare charitable undertakings such as education, poverty alleviation and poverty relief，It can be deducted before personal income tax according to regulations。In the past, after the disaster occurred, the direct donations of relevant enterprises and individuals (donations not made through public welfare social organizations or state organs) could be deducted before corporate income tax and individual income tax。The announcement clearly stipulates that donations made by enterprises and individuals directly to hospitals undertaking epidemic prevention and control tasks for the purpose of coping with the pneumonia epidemic caused by the novel coronavirus are allowed to be fully deducted when calculating taxable income。This is the first time to break through the provisions of indirect donation tax deduction, will greatly encourage the donation behavior of units and individuals。
6Temporary work subsidies and bonuses for medical personnel and epidemic prevention workers who participate in epidemic prevention and control in accordance with standards set by the government;Exempt from individual income tax。Temporary work subsidies and bonuses for personnel involved in epidemic prevention and control stipulated by the people's governments at or above the provincial level shall be implemented mutatively。
The above provisions basically continue the "Notice on the issue of exempting Individuals from Individual Income Tax for Special Temporary Work Subsidies and other income obtained by individuals during the outbreak of Atypical pneumonia" (Finance and Taxation2003〕101The provisions of Article 1;At the same time, provisions will be added to the temporary work subsidies and bonuses provided by the people's governments at or above the provincial level for personnel involved in epidemic prevention and control, which will be implemented in accordance with the regulations。
7Medicines, medical supplies and protective supplies (excluding cash) issued by units to individuals for the prevention of pneumonia infected by the novel coronavirus shall not be included in wages and salaries.Exempt from individual income tax。
The above provisions continue the fiscal and tax provisions2003〕101Article 2 of this document。The above-mentioned items are essential for epidemic prevention and control, and the exemption from personal income tax is actually necessary。
The above tax policy provisions, difficult enterprises2020The annual loss cover period is extended to8It is an unprecedented and innovative policy that items donated to hospitals for the prevention and treatment of COVID-19 can be fully deducted from the corporate income tax and personal income tax。
3. The provisions of the normative documents on anti-epidemic taxes and fees issued this time also have the following significant characteristics:
1The tax policy is highly efficient。The outbreak occurred near the Spring Festival holiday, but governments at all levels took stock of the situation during the holiday and promptly issued anti-epidemic tax and tax policies, fully reflecting the high efficiency of government work。
2Highly targeted。The anti-epidemic tax regulatory documents are mainly for the prevention and control of the novel coronavirus pneumonia epidemic, which is very targeted, mainly reflected in the following aspects:
（1) Applicable period:2020年2月6The above announcement issued on the day since2020年2月1The deadline will be determined by the issuing unit depending on the situation of the epidemic, that is, it is applicable to the period of epidemic prevention and control。
（2Scope of application: Applicable to front-line medical and epidemic prevention workers participating in epidemic prevention and control work;It is applicable to imported materials including reagents donated for epidemic prevention and control，disinfectant，Protective equipment，Ambulances, epidemic prevention vehicles, disinfection vehicles, emergency command vehicles are included in the applicable exemption from import duties and import value-added tax and consumption tax;It is applicable to enterprises producing key support materials for epidemic prevention and control, and providing public transportation services and life services to taxpayers，As well as enterprises that provide residents with income from delivery services of essential daily necessities, owners of individual industrial and commercial businesses, investors of sole proprietorship enterprises, and individual partners of partnership enterprises affected by the epidemic。
3A wide range of taxes and fees are involved。Involving import duties, import value-added tax and consumption tax;Related to value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and individual income tax;It involves property tax, urban land use tax, deed tax and so on11Item of tax。
For example, the Hubei provincial government specifically stipulates that during the epidemic prevention and control period, the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and individual income tax payable by individual industrial and commercial businesses operating vegetables will be exempted。The property and land used by non-profit medical institutions and communities (villages) for epidemic prevention and control shall be exempted from the property tax and urban land use tax。People who purchase houses and land for epidemic prevention and control are exempted from deed tax。Fully implement the Announcement on the Duty-Free Policy of Imported Materials for the Prevention and Control of the Novel Coronavirus Pneumonia Epidemic (Announcement of the Ministry of Finance, General Administration of Customs and State Administration of Taxation)2020年第6Imports donated for epidemic prevention and control will be exempted from import duties, value-added tax and consumption tax, and imports directly used for epidemic prevention and control organized by competent health authorities will be exempted from customs duties。
Such as the Ministry of Finance, the State Administration of Taxation2020年第9Article 1: Cash and goods donated by enterprises and individuals through public welfare social organizations or state organs such as people's governments at or above the county level and their departments to deal with the pneumonia epidemic caused by the novel coronavirus are allowed to be deducted in full when calculating taxable income。However, the current corporate income tax policy of our country generally stipulates that the public welfare donation does not exceed the total profit12%The portion of the tax can be deducted before tax;The current individual income tax policy generally stipulates that the portion of public welfare donations that does not exceed 30% of the taxable income can be deducted before individual income tax。
Donations made by enterprises and individuals through public welfare social organizations or state organs such as people's governments at or above the county level and their departments are allowed to be deducted in full when calculating taxable income。This continues throughout history as,2003SARS prevention and control and2008Wenchuan,2010Nian Yushu,2013Ishi Yama Kazu2014The tax policy after the Ludian earthquake stipulates that donations made by enterprises and individuals through public welfare social organizations or state organs such as people's governments at or above the county level and their departments are allowed to be deducted in full in the corporate income tax and individual income tax。
During the epidemic prevention and control period, the full deduction policy for indirect donations (referring to donations made through public welfare social organizations or people's governments at or above the county level and other state organs), compared with the limited deduction policy, can greatly encourage donations by units and individuals and help the anti-epidemic work。
Four, some suggestions
1In order to encourage medical personnel fighting in the frontline of the epidemic, including those left behind in the local area, it is proposed to further clarify the exemption of these medical personnel from the personal income tax of temporary subsidies against the epidemic and overtime pay。
2Tax exemption for micro, small and medium-sized enterprises。Micro, small and medium-sized enterprises have long faced difficulties in financing and tax confusion。However, micro, small and medium-sized enterprises are weak in their ability to resist risks. The epidemic has most affected the thousands of small and medium-sized enterprises in China, which are the cornerstone of China's economy。For the sake of the survival of small and medium-sized enterprises, it is suggested that the exemption of small and medium-sized enterprises should be announced as soon as possible2020Income tax in the first quarter of the year, deferred VAT and other taxes to help enterprises overcome the difficulties of the epidemic。The state should formulate a long-term tax policy for small, medium and micro enterprises, in particular, reform the value-added tax of small and micro enterprises, and propose to exempt small and micro enterprises from value-added tax and other corresponding additional taxes such as exemption from consumption tax, urban maintenance and construction tax, education surcharge, local education surcharge and other taxes。
3It is suggested that the state formulate long-term and systematic supporting tax policies and regulations for the development of China's public health and medical undertakings。Our country is now on pace for $10,000 per personGDPNational ranks，Is the world's second largest economy，China's construction speed is already a beautiful world brand，Known as the "infrastructure monster"，Bridges, reclamation, high-speed rail and other projects have been shown to the world before，The cloud live broadcast of Wuhan "Huoshenshan" and "Leishenshan" hospital construction is more intuitive，But our country has too many debts in the development of public health care。The outbreak has sounded the alarm for our country. We have seen that many hospitals in our country, including Wuhan, are still short of medical equipment, instruments and materials in the face of an outbreak, and they are not even equipped with necessary medical protective appliances and medical equipment for inspection and treatment。The state should formulate long-term and systematic supporting policies, including tax and fee policies, and should not be limited to empty slogans。
We firmly believe in the unified leadership of the Party Central Committee and The State Council，The people of the whole country are united，We will surely win the people's war against the epidemic.，But in the face of a sudden outbreak，Bring us deep thinking，While our country's economy is developing at a high speed，We want "green mountains and green waters"，We also need public health services that meet the needs of the people。
Mr. Ji Yunfeng, lawyer, graduated from the Department of Law of China University of Political Science and Law, master degree in Economic Law of Capital University of Economics and Business, Executive Director of Beijing Zhonglun Wende Taiyuan Law Firm, arbitrator of Taiyuan Arbitration Commission;Won the "May 1st Labor Medal" of Shanxi Province, "Advanced Lawyer of Shanxi Province"。Mr. Ji Yunfeng has been practicing law for 32 years, and has rich practice experience in both litigation and non-litigation fields, including civil and commercial matters, company-related disputes, administrative litigation, etc。Non-litigation includes construction, real estate, finance and insurance, corporate mergers and acquisitions, etc。His professional, dedicated and highly responsible legal services have won the trust and recognition of our clients。
