| Announcement of the Ministry of Finance and the State Taxation Administration on Specifying VAT Polices for the Lease of State-Owned Land and Other Matters | | 财政部、税务总局关于明确国有农用地出租等增值税政策的公告 |
| (Announcement No. 2 [2020] of the Ministry of Finance and the State Taxation Administration) | | （财政部、税务总局公告2020年第2号） |
| The VAT policies for the lease of state-owned farmland and other matters are hereby announced as follows: | | 现将国有农用地出租等增值税政策公告如下： |
| I. Taxpayers that lease the state-owned farmland to agricultural producers for agricultural production shall be exempted from the VAT. | | 一、纳税人将国有农用地出租给农业生产者用于农业生产，免征增值税。 |
| II. Where a general-taxpayer real estate development enterprise purchases an unfinished old real estate project, continues to develop the project, and registers and sells the project under its name, such project is an old real estate project and the real estate development enterprise may choose to calculate and pay VAT at the collection rate of 5% through the simple tax computation method. | | 二、房地产开发企业中的一般纳税人购入未完工的房地产老项目继续开发后，以自己名义立项销售的不动产，属于房地产老项目，可以选择适用简易计税方法按照5%的征收率计算缴纳增值税。 |
| III. Where an insurance company deducts the VAT payable in subsequent months in accordance with item (3) of Article IV of the Notice of the Ministry of Finance and the State Administration of Taxation on Clarifying the Policy of Exempting Elderly Care Institutions from Value-Added Tax (No. 20 [2019], MOF and STA), for the balance thereof up to December 31, 2020, the insurance company may apply to the competent tax authority for a lump sum tax refund. | | 三、保险公司按照《财政部 税务总局关于明确养老机构免征增值税等政策的通知》（财税〔2019〕20号）第四条第（三）项规定抵减以后月份应缴纳增值税，截至2020年12月31日抵减不完的，可以向主管税务机关申请一次性办理退税。 |
IV. Where a taxpayer exports goods or labor services and has any cross-border taxable acts and the taxpayer fails to declare export tax refund (exemption) or issue the Certificate of Agent Export of Goods within a prescribed time limit, the taxpayer may apply for undergoing the formalities of export tax refund (exemption) upon receipt of all tax refund (exemption) certificates and the relevant electronic information; and if the taxpayer fails to collect foreign exchange within a prescribed time limit or undergo the formalities for failure to collect foreign exchange, the taxpayer may apply for tax refund (exemption) after collecting foreign exchange or undergoing the formalities for failure to collect foreign exchange.
．．．．．． | | 四、纳税人出口货物劳务、发生跨境应税行为，未在规定期限内申报出口退（免）税或者开具《代理出口货物证明》的，在收齐退（免）税凭证及相关电子信息后，即可申报办理出口退（免）税；未在规定期限内收汇或者办理不能收汇手续的，在收汇或者办理不能收汇手续后，即可申报办理退（免）税。
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