| Announcement of the Ministry of Finance and the State Taxation Administration on Relevant Tax Policies Supporting the Prevention and Control of the Outbreak of Novel Coronavirus Pneumonia(COVID-19) | | 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税收政策的公告 |
| (Announcement No. 8 [2020] of the Ministry of Finance and the State Taxation Administration) | | （财政部、税务总局公告2020年第8号） |
| For purposes of further effectively preventing and controlling the outbreak of novel coronavirus pneumonia (hereinafter COVID-19) and supporting the development of relevant enterprises, the relevant tax policies are hereby announced as follows: | | 为进一步做好新型冠状病毒感染的肺炎疫情防控工作，支持相关企业发展，现就有关税收政策公告如下： |
| I. The relevant equipment newly purchased by manufacturers of key emergency supplies for the prevention and control of the outbreak of COVID-19 for the purpose of expanding production capacities is allowed to be included in the current costs and expenses on a one-off basis and deducted before the payment of enterprise income tax. | | 一、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。 |
| II. Manufacturers of key emergency supplies for the prevention and control of the outbreak of COVID-19 may apply to the tax authorities having jurisdiction for refunding incremental excess input value-added tax (“VAT”) credit in full amount on a monthly basis. | | 二、疫情防控重点保障物资生产企业可以按月向主管税务机关申请全额退还增值税增量留抵税额。 |
For the purpose of this Announcement, “incremental excess input VAT credit” means the end-of-period excess input tax credit increased compared to the end of December 2019.
．．．．．． | | 本公告所称增量留抵税额，是指与2019年12月底相比新增加的期末留抵税额。
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