Is it necessary to declare exemption from individual income tax for obtaining epidemic prevention subsidy? Heres the answer

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 Is it necessary to declare exemption from individual income tax for obtaining epidemic prevention subsidy? Heres the answer


Answer: novel coronavirus infection control policy for the prevention and control of new coronavirus issued by the Ministry of finance, Ministry of Finance (announcement of No. tenth of the Ministry of finance of the Ministry of finance, 2020) stipulates that temporary income allowances and bonuses obtained by medical workers and epidemic prevention workers who participate in the epidemic prevention work in accordance with government standards shall be exempted from personal income tax. The standards set by the government include subsidies and bonus standards set by governments at all levels.

Considering that the relevant personnel are in the front line of epidemic prevention and control at present, the unit also undertakes the heavier prevention and control task. In order to effectively reduce the burden of the relevant personnel and their units, when the temporary work subsidies and bonuses obtained by the above personnel enjoy the exemption from individual income tax, the payment unit does not need to declare, but only keeps the list and amount of the issued personnel for future reference.

2. Individuals who have obtained temporary work subsidies and bonuses for epidemic prevention and control according to the standards set by the government are exempt from individual income tax. Is it possible to exempt from individual income tax declaration?

A: Yes. Considering that the medical staff and epidemic prevention workers participating in the epidemic prevention and control work are at the front line of epidemic prevention and control, their units are also responsible for heavy prevention and control tasks. In order to minimize the burden of medical staff, epidemic prevention workers and their units, the units are exempt from applying for temporary work subsidies and bonuses obtained by these personnel, and only need to keep the list and amount of paid personnel for future reference u3002

3. What kind of certification materials are needed for enterprises in the difficult industries that are greatly affected by the epidemic to prove that they are greatly affected by the epidemic?

Novel coronavirus: according to the notice of the State Administration of Taxation on the prevention and control of the epidemic of pneumonia related to the new coronavirus infection (the State Administration of Taxation Announcement No. fourth 2020), the taxpayer should decide whether it belongs to the difficult industry or not, and the main business income is in line with the requirements. If the period of loss carrying forward enjoyed in 2020 is extended from 5 years to 8 years, the statement of applicable policy for extension of loss carrying forward period shall be submitted through the Electronic Taxation Bureau during the final settlement of corporate income tax in 2020. The taxpayer shall fill in the taxpayer name, taxpayer identification number (Unified Social Credit Code) and specific industry information in the policy statement on the application of extension of loss carry over period, and be responsible for the authenticity, accuracy and integrity of the information such as the taxpayers name, taxpayers identification number (unified social Credit Code) and the proportion of its main business income in line with the policy and the proportion of its checked difficult industry.

4. Our company is a pharmaceutical equipment manufacturing and installation company specialized in manufacturing pharmaceutical extraction and concentration equipment. If our company can now apply for the production of key materials for epidemic prevention and control, can we enjoy the relevant epidemic policies?

Novel coronavirus: according to the announcement of the Ministry of finance of the Ministry of Finance on the prevention and control of pneumonia related to new coronavirus infection (Ministry of finance, Ministry of Taxation, Announcement No. eighth of 2020), the list of key enterprises to ensure the production and control of epidemic prevention and control is determined by the reform departments, industry and information departments of the provincial and above development and reform departments. For example, the development and reform department at or above the provincial level and the industry and information technology department determine your company as the key material production enterprise for epidemic prevention and control. For the newly purchased equipment to expand the production capacity, it is allowed to deduct the current cost in one time before the enterprise income tax.

5. The one-time Deduction Policy for key material production enterprises for epidemic prevention and control. If the enterprise obtains the equipment through financial leasing, can the one-time Deduction Policy be applied?

Answer: the novel coronavirus control and prevention policy on Taxation of the Ministry of finance of the Ministry of Finance (announcement of the eighth announcement by the Ministry of finance of the Ministry of Finance) of the State Administration of Taxation on supporting the new coronavirus infection prevention and control of the epidemic (Ministry of Finance and taxation Announcement No. 2020) provides that the key points for the prevention and control of epidemic diseases are to ensure that the material production enterprises are concerned with the relevant purchase of new purchase capacity, and that the one-time cost of the current cost should be deducted before the enterprise income tax. Purchase includes two forms: purchase in currency or self construction, which is consistent with the policy of one-off pre tax deduction of equipment and instruments with unit value less than 5 million yuan. Financial leasing does not belong to the above two forms, so it can not be applied to the one-time pre Tax Deduction Policy of the key guarantee material production enterprises for epidemic prevention and control.

6. Can designated hospitals enjoy the enterprise income tax plus Deduction Policy for some specific expenditures incurred to support the epidemic prevention and control?

A: at present, no special preferential policies have been issued for the expenditures of designated hospitals for epidemic prevention and control. However, designated hospitals and other units in order to support the research and development costs and other expenditures incurred in epidemic prevention and control work, which meet the provisions of the current research and development costs plus deduction preferential policies, can enjoy the plus deduction preferential policies.

7. Is the deduction amount of equipment purchased limited by 5 million yuan in the one-off pre Tax Deduction Policy for the expansion of production capacity of key material production enterprises for epidemic prevention and control?

Novel coronavirus: according to the announcement of the Ministry of Finance on the prevention and control of pneumonia in the new type of coronavirus infection (Ministry of finance, Ministry of Finance) Announcement No. eighth of 2020, the epidemic prevention and control focus on ensuring that the equipment purchased by the material manufacturers in order to expand their production capacity, whether the unit value exceeds 5 million yuan, can be deducted before tax.

8. If the protective materials purchased by the enterprise, such as masks, protective clothing and disinfectant, cannot be invoiced, can they be deducted before tax?

Answer: according to the announcement of the State Administration of Taxation on the issuance of the measures for the administration of enterprise income tax pre tax deduction voucher (Announcement No. 28, 2018 of the State Administration of Taxation), if an enterprises expenditure in China is a value-added tax taxable item, the other party is a value-added tax taxpayer who has gone through the tax registration, and its expenditure is invoiced (including the payment issued by the tax authority according to the regulations) Bill) as the pre tax deduction voucher; the other party is an entity that does not need to go through tax registration according to law or an individual engaged in small and sporadic business, and its expenditure is based on the invoice or collection voucher issued by the tax authority and internal voucher as the pre tax deduction voucher. The collection voucher shall contain the name of the payee, personal name and ID card number, expenditure items, collection amount and other relevant information.

9. can the novel coronavirus pneumonia related expenses such as labor cost, disinfection fee, new specialized channel, partition CT room and other expenses incurred in the epidemic hospital be separately established? And the deduction of the enterprise income tax is 75% deducted from the research and development expenses.

A: for the expenditures related to the epidemic occurred in the designated hospitals, if they belong to the R & D expenses, the R & D expenses plus deduction policy can be applied according to the relevant regulations. If they do not belong to the current regulations, the additional deduction policy can not be applied for the time being. Therefore, as far as the current policy is concerned, the expenses incurred by designated hospitals such as labor cost, disinfection cost, new special channel, partition of CT room, etc. can be deducted before tax as expenses related to the production and operation of enterprises, but cannot be deducted by adding.

10. How to understand the donation by the peoples government at or above the county level and its departments? Is it OK to donate to any department of the government?

A: novel coronavirus novel coronavirus infection prevention and control policy on donation tax (Bulletin No. ninth of the Ministry of finance of the Ministry of Finance) 2020 stipulates that enterprises and individuals shall donate cash and articles to cope with the new pneumonia epidemic situation of coronavirus, through public welfare social organizations or state organs at the county level or above. It is allowed to deduct in full when calculating the taxable income. Therefore, no matter which government departments (such as Civil Affairs Bureau, Health Bureau, etc.), as long as they meet the conditions at or above the county level and belong to the scope of state organs, donors can enjoy the preferential policy of full deduction through their donations.

11. As an enterprise, how do I know whether I am a key material manufacturer for epidemic prevention and control? Do you need to apply?

Novel coronavirus: according to the announcement of the Ministry of finance of the Ministry of Taxation on the prevention and control of the epidemic situation of pneumonia related to new coronavirus infection (Ministry of finance, General Administration of Taxation, Announcement No. eighth of 2020), the list of key enterprises to ensure the production and control of epidemic prevention and control is determined by the provincial and above development and reform departments, industrial and information departments. At present, the State Administration of taxation is docking with the development and Reform Commission and the Ministry of industry and information technology on the list, and will clarify relevant matters as soon as possible.

12. the novel coronavirus novel coronavirus infection control policy for the prevention and control of new coronavirus infection issued by the Ministry of finance of the Ministry of Finance (Bulletin No. ninth of the Ministry of finance of the Ministry of finance, 2020) provides that enterprises and individuals shall donate to the national organs of public welfare organizations or peoples governments at or above the county level for the purpose of coping with the new type of coronavirus infection. Cash and articles of the company are allowed to be deducted in full when calculating taxable income. Can you declare and enjoy the policy when you declare the corporate income tax in the first quarter?

Answer: novel coronavirus can declare its enjoyment in the first quarter, and according to the relevant requirements of the State Administration of Taxation on prevention and control of the management of the tax related matters concerning the prevention and control of the new coronavirus infection (the State Administration of Taxation Announcement No. fourth 2020), the full deduction of donations is added to the enterprise income tax return form, and the relevant information is retained for future reference.

13. For medical supplies donated directly by individuals to designated hospitals for epidemic prevention and control, hospitals need to issue a letter of acceptance to individuals. In addition to the name, ID card number, name and quantity of the goods, does the receiving letter need to indicate the value of the donated materials? If the amount is not stated in the hospitals letter of acceptance, what supporting materials are required for the deduction of individual income tax to be able to be fully deducted?

Answer: can keep the invoice, shopping receipt and other purchase vouchers when purchasing medical protection materials.

14. Announcement No. 10, 2020 of the Ministry of finance, the State Administration of Taxation, exempts medical personnel and epidemic prevention workers from individual income tax for temporary work subsidies and bonuses obtained in accordance with the standards set by the government. The standards set by the government include subsidies and bonus standards set by governments at all levels. The temporary work subsidies and bonuses provided by the peoples governments at or above the provincial level for the personnel involved in epidemic prevention and control shall be implemented by reference. So, can the governments standard be the standard issued by the township government? For other personnel, they must be the temporary work subsidies and bonuses stipulated by the peoples government at or above the provincial level for the personnel participating in epidemic prevention and control. Can they be exempt from individual income tax by comparison?

Answer: according to novel coronavirus infection control policy on personal income tax (the Announcement No. tenth of 2020 of the Ministry of finance of the Ministry of Finance), the temporary work subsidies and bonuses obtained by medical workers and epidemic prevention workers who participate in the epidemic prevention and control work according to the governments regulations shall be exempted from personal income tax. The temporary work subsidies and bonuses provided by the peoples governments at or above the provincial level for the personnel involved in epidemic prevention and control shall be implemented by reference.

Among them, the standards set by the government for the medical staff and epidemic prevention workers participating in the epidemic prevention and control work, including the standards issued by the governments at all levels. For other personnel involved in epidemic prevention and control other than those mentioned above, relevant standards stipulated by the peoples government at or above the provincial level shall be followed.

15. Can I deduct the full amount of money before personal income tax when I donate to the association and then to the local hospital to support the epidemic prevention work?

A: as long as the association meets the conditions of public welfare social organizations, the donation of individuals to local hospitals for epidemic prevention and control can be fully deducted before individual income tax.

16. What are the tax relief policies for the real estate tax and urban land use tax for the enterprises that have suffered major losses or incurred serious losses due to the impact of the epidemic and the taxpayers have difficulties? How to apply?

Answer: the provisional regulation of real estate tax stipulates that if taxpayers have difficulties in paying taxes, they can be determined by the peoples governments of provinces, autonomous regions and municipalities directly under the central government, and the real estate tax can be reduced or exempted on a regular basis. According to the Provisional Regulations on urban land use tax, if it is really difficult for a taxpayer to pay the land use tax and it needs to be reduced or exempted on a regular basis, it shall be approved by the tax authorities at or above the county level. If taxpayers have difficulties in paying taxes due to major losses caused by the epidemic situation, they may apply for reduction or exemption of housing and land taxes according to the relevant local regulations, and consult the local competent tax authorities for specific handling suggestions.

17. Can small and medium-sized enterprises, which have caused major losses to enterprises or whose normal production and operation activities have been greatly affected due to the epidemic situation, apply for reduction or exemption of real estate tax and urban land use tax? What is the application process of the enterprise?

A: small and medium-sized enterprises that have suffered major losses or normal production and operation activities due to the epidemic can apply for housing and land tax relief if they are in line with the preferential policies of real estate tax and urban land use tax issued by the local peoples government and tax authorities. It is recommended to consult the local tax authorities for the application process.

18. Our company is a comprehensive hotel with accommodation and catering business. Is it possible to give up the tax-free policy of accommodation service and only enjoy the tax-free policy of catering service considering the actual business model of our company?

Answer: novel coronavirus infection control policy for the new type of coronavirus infection issued by the Ministry of finance, Ministry of Finance (fifth) provides for the income earned by taxpayers in providing life services, and is exempt from VAT. The eighth is the announcement of the tax policy on prevention and control of pneumonia in the new type of coronavirus infection. (fifth) The specific scope of life services shall be implemented in accordance with the provisions of notes on sales services, intangible assets and real estate (CS [2016] No. 36). Life service refers to all kinds of 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, daily services for residents and other life services. The two taxable behaviors of accommodation service and catering service belong to the scope of life service.

According to Article 48 of the measures for the pilot implementation of replacing business tax with value-added tax (CS [2016] No. 36, Annex 1), if the tax exemption and reduction provisions are applicable to taxpayers taxable activities, the tax exemption and reduction may be waived and the value-added tax shall be paid according to the provisions. After giving up tax exemption and reduction, no more tax exemption and reduction can be applied for within 36 months.

Your hotel can choose to enjoy the preferential value-added tax exemption for catering services and accommodation services in accordance with the above provisions. Once you give up, you can no longer apply for the exemption of value-added tax for accommodation services within 36 months.

19. I have seen the provisions in Item 18 of the notice of the State Administration of Taxation on giving full play to the role of tax functions to help win the prevention and control of the epidemic (SZF [2020] No. 14): taxpayers who have overdue declaration or submission of relevant information affected by the epidemic shall be exempted from administrative penalty, and relevant records shall not be included in the tax credit evaluation; taxpayers who have overdue declaration shall be exempted from administrative penalty, For the time being, the abnormal account is not recognized in accordance with the current regulations. Is the overdue declaration specified in this document referring to the overdue declaration after applying for extension and approval from the tax authorities according to the tax administration regulations, or the overdue declaration caused by the failure to make tax declaration within the prescribed time limit?

Answer: the overdue declaration in SZF [2020] No. 14 refers to the overdue declaration caused by the taxpayers failure to make tax declaration within the prescribed time limit. It should be noted that taxpayers who are affected by the epidemic situation and still unable to apply for tax declaration or extension of tax declaration on February 28 May, after giving a written explanation to the tax authorities in time, go through the extension of tax declaration formalities and apply for tax declaration at the same time. In accordance with the law, the tax authorities shall not add overdue fine of tax collection, impose administrative penalty, adjust credit evaluation of tax payment, or identify them as abnormal households. Taxpayers shall be responsible for the authenticity of the justifiable reasons stated in writing.

(function() {(window. Slotbydup = window. Slotbydup| []). Push ({ID: u5811557, container: ssp_, async: true});}) (); source of this paper: responsible editor of the State Administration of Taxation: Du Shuo