Hubei: temporary work subsidy for epidemic prevention workers is exempt from individual income tax

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 Hubei: temporary work subsidy for epidemic prevention workers is exempt from individual income tax


General Office of Provincial Peoples Government on printing and distributing

Prevention and control of pneumonia caused by new coronavirus in Hubei Province

Notice on fiscal and tax support policies

Peoples governments of cities, prefectures and counties, and departments of provincial governments:

The financial and tax support policy for the prevention and control of pneumonia caused by new coronavirus in Hubei Province has been approved by the provincial peoples government and is hereby printed and distributed to you. Please implement it carefully.

All localities and relevant departments should conscientiously improve their political positions, refine their work measures, strictly enforce their work disciplines, and ensure the implementation of various fiscal and tax support policies during the prevention and control of pneumonia caused by new coronavirus.

February 2, 2020

Prevention and control of pneumonia caused by new coronavirus in Hubei Province

Fiscal and tax support policies

uff081uff09 Support material supply support.

1. We will implement various policies to deepen the reform of value-added tax, focus on the implementation of the tax rebate of value-added tax and the inclusive policies for small and micro enterprises, and implement the tax reduction and exemption policies for agricultural products such as medicine, medical treatment, medical materials, vegetables, transportation and logistics.

2. We will fully implement the announcement on duty-free policy of imported materials for prevention and control of pneumonia epidemic caused by new coronavirus infection (Announcement No. 6 of the General Administration of Taxation of the Ministry of Finance in 2020), exempt import tariff, import value-added tax and consumption tax on imported materials donated for prevention and control of pneumonia epidemic caused by new coronavirus infection (hereinafter referred to as epidemic), and exempt the Ministry of health and health from import tariff, import value-added tax and consumption tax The imported goods and materials directly used for epidemic prevention and control shall be exempted from customs duties.

3. The real estate and land used for epidemic prevention and control by non-profit medical institutions and communities (villages) shall be exempted from the real estate tax and urban land use tax according to regulations. The purchase of houses and land for epidemic prevention and control shall be exempted from deed tax according to regulations.

4. During the period of epidemic prevention and control, the value-added tax, urban maintenance and construction tax, education surcharges, local education surcharges and individual income tax payable by individual businesses operating vegetables in different regions shall be exempted. The specific measures and time limit for implementation shall be determined by the local peoples governments according to the development of the epidemic situation.

uff082uff09 Encourage enterprises to support the epidemic prevention and control work in our province.

5. For the donation expenses of charity activities and public welfare undertakings, including supporting epidemic prevention and control, used by enterprises through public welfare social organizations or the peoples governments at or above the county level and their constituent departments and directly affiliated institutions, the part within 12% of the total annual profit is allowed to be deducted when calculating the taxable income; the part exceeding 12% of the total annual profit is allowed to be deducted, It is allowed to carry over to the next three years when calculating the taxable income.

6. For the R & D expenses actually incurred in various R & D activities including supporting epidemic prevention and control, if intangible assets are not formed and included in the current profit and loss, they shall be deducted before tax according to 75% of the actual amount according to the law on the basis of deduction according to the provisions; if intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets.

7. The loss of assets caused by force majeure, including epidemic situation, is allowed to be deducted in the calculation of taxable income.

uff083uff09 Encourage individuals to participate in and support epidemic prevention and control.

8. All front-line medical and epidemic prevention workers who participate in epidemic prevention and control work shall be exempted from individual income tax on special temporary work subsidies for epidemic prevention and control work obtained in accordance with the standards set by the central and local governments.

9. Individuals who donate to the epidemic prevention and control work through public welfare social organizations, peoples governments at or above the county level and their departments and directly affiliated institutions within the territory of China. The part of the donation amount that does not exceed 30% of the declared taxable income can be deducted from the taxable income.

10. For the individual industrial and commercial owners, sole proprietorship investors and individual partners of the partnership affected by the epidemic situation, after reasonable calculation according to the epidemic situation, and with the consent of the provincial peoples government, the individual income tax payable in 2020 will be reduced or exempted in a fixed amount.

2u3001 Support agricultural and sideline products and medical supplies subsidy policy

11. We will coordinate the existing special funds for agriculture related finance, accelerate the allocation of funds, and support enterprises and vegetable farmers to increase production and vegetable supply. The municipal and county governments may give appropriate subsidies to vegetable production enterprises, cooperatives and farmers through special funds, or give discount subsidies to their working capital loans.

12. According to the volume adjustment of agricultural and sideline products such as vegetables, financial subsidies will be given to the circulation costs of enterprises to support circulation enterprises to increase the organizational supply. For enterprises engaged in vegetable distribution in our province, financial subsidies shall be given according to the distribution volume. Appropriate financial subsidies shall be given to large supermarkets that organize sales and supply.

13. On the basis of the original medical reserve funds, the provincial finance will increase funds and expand reserves, arrange funds for the allocation of medical materials, and encourage the pharmaceutical material production enterprises in the province to organize production, collection, storage and allocation. Adhere to the principle of urgent affairs, unified allocation of medical materials at the provincial level, take the way of organizing allocation and re settlement of funds in advance, and finance can handle fund payment in advance.

14. Financial subsidies shall be given to the overtime wages of the employees of the industrial enterprises that produce the prevention and control of medical materials, and financial subsidies shall be given to the enterprises for the expenses of helping the workers to return to their posts, safety on duty physical examination, etc.

15. The toll of vehicles for emergency materials dispatching in the province shall be reduced or exempted.

3u3001 Encourage the continuous and stable operation of the farmers market, and give full subsidies to the booth rents of the farmers market operators

16. Based on the rent agreed in the lease agreement signed between each business and the market founder, the daily rent cost is converted. According to the daily business situation registered by the market founder, the amount of rent subsidy is calculated on a daily basis, and the rent subsidy is allocated to the market founder on a monthly basis. During the epidemic period, market operators are not allowed to collect booth rents from business households. The market supervision departments at all levels shall regularly check the market stall situation, and the market sponsor shall register the daily stall record to ensure the accurate distribution of subsidies. According to the registration and inspection, the commercial department shall regularly allocate rent subsidies to the market founders.

4u3001 Encourage the promotion of contactless catering distribution business model, implement green channel for the approval of new and reconstructed contactless catering distribution facilities, and subsidize the distribution cost of contactless delivery orders

17. The urban management department shall implement green channel for the approval of new and reconstructed contactless catering distribution facilities, which shall be completed within one day. According to the contactless delivery order data provided by the delivery platform, the market supervision department makes statistics on a monthly basis, and applies for financial funds for subsidies based on the standard of 1-3 yuan per order. Encourage the ordering platform to reduce the delivery cost of contactless delivery orders.

General Office of Hubei Provincial Peoples Government

Issued on February 3, 2020

Ministry of Finance: financial support for individual expenses of patients with newly diagnosed pneumonia

On February 7, Yu Weiping, Vice Minister of finance, said at a press conference that as of February 6, the Ministry of finance, together with relevant departments, had issued more than 10 fiscal and tax support measures. Define the treatment cost of patients, and implement financial support for the individual expenses of the confirmed patients, with 60% subsidy from the central government; for the suspected patients, the financial support policy shall be formulated by the place of medical treatment, with appropriate subsidy from the central government depending on the situation.