>>>welcome 河南大学, You have logged in.
Logout History Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Notice of the Ministry of Finance and the State Taxation Administration on Continuing the Preferential Value-Added Tax, House Property Tax and Urban Land Use Tax Policies for Heat Supply Enterprises [Effective]
财政部、税务总局关于延续供热企业增值税、房产税、城镇土地使用税优惠政策的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance and the State Taxation Administration on Continuing the Preferential Value-Added Tax, House Property Tax and Urban Land Use Tax Policies for Heat Supply Enterprises 

财政部、税务总局关于延续供热企业增值税、房产税、城镇土地使用税优惠政策的通知

(No. 38 [2019] of the Ministry of Finance) (财税〔2019〕38号)

The finance departments (bureaus) of Beijing, Tianjin, Hebei, Shanxi, Inner Mongolia, Liaoning, Dalian, Jilin, Heilongjiang, Shandong, Qingdao, Henan, Shaanxi, Gansu, Ningxia, Xinjiang, and Qinghai provinces (autonomous regions, municipalities directly under the Central Government and cities under separate state planning); the Finance Bureau of Xinjiang Production and Construction Corps; and the offices of the State Taxation Administration in Beijing, Tianjin, Hebei, Shanxi, Inner Mongolia, Liaoning, Dalian, Jilin, Heilongjiang, Shandong, Qingdao, Henan, Shaanxi, Gansu, Ningxia, Xinjiang, and Qinghai provinces (autonomous regions, municipalities directly under the Central Government and cities under separate state planning): 北京、天津、河北、山西、内蒙古、辽宁、大连、吉林、黑龙江、山东、青岛、河南、陕西、甘肃、宁夏、新疆、青海省(自治区、直辖市、计划单列市)财政厅(局),新疆生产建设兵团财政局,国家税务总局北京、天津、河北、山西、内蒙古、辽宁、大连、吉林、黑龙江、山东、青岛、河南、陕西、甘肃、宁夏、新疆、青海省(自治区、直辖市、计划单列市)税务局:
For the purpose of supporting the heat supply for residents, you are hereby notified of the policies regarding value-added tax (“VAT”), house property tax and urban land use tax for heat supply enterprises in “Three Northern” Regions (North China, Northeast China and Northwest China) (hereinafter referred to as “heat supply enterprises”) as follows: 为支持居民供热采暖,现将“三北”地区供热企业(以下称供热企业)增值税、房产税、城镇土地使用税政策通知如下:
I. From January 1, 2019 to the end of the heating period of 2020, heat supply enterprises shall be exempted from the VAT on their heating fee income obtained by supplying heat to resident individuals (hereinafter referred to as “residents”).   一、自2019年1月1日至2020年供暖期结束,对供热企业向居民个人(以下称居民)供热取得的采暖费收入免征增值税。
The heating fee income obtained by supplying heat to residents shall include the heating fees charged by heat supply enterprises directly from residents, the heating fees charged from residents through other entities, and the heating fees paid by employers on behalf of residents. 向居民供热取得的采暖费收入,包括供热企业直接向居民收取的、通过其他单位向居民收取的和由单位代居民缴纳的采暖费。
The heating fee income on which VAT is exempted shall be subject to the independent accounting under Article 16卧槽不见了 of the Interim Regulation of the People's Republic of China on Value-Added Tax土豪我们做朋友好不好. The heating power product production enterprises which supply heat to residents through heating power product operation enterprises shall calculate the VAT exempted based on the proportion of the heating fee income actually obtained by heating power operation enterprises from residents to the total heating fee income of the heating power product operation enterprises. 免征增值税的采暖费收入,应当按照《中华人民共和国增值税暂行条例》第十六条的规定单独核算。通过热力产品经营企业向居民供热的热力产品生产企业,应当根据热力产品经营企业实际从居民取得的采暖费收入占该经营企业采暖费总收入的比例,计算免征的增值税。
For the purpose of this Article, “heating period” means the period from the start of the heat supply for the second half of the current year to the end of the heat supply for the first half of the following year. 本条所称供暖期,是指当年下半年供暖开始至次年上半年供暖结束的期间。
II. From January 1, 2019 to December 31, 2020, the heat supply enterprises charging heating fees for supplying heat to residents shall be exempted from the house property tax and urban land use tax on their factory buildings and land used for supplying heat to residents; and the house property tax and urban land use tax on other factory buildings and land of the heat supply enterprises shall be levied as required.   二、自2019年1月1日至2020年12月31日,对向居民供热收取采暖费的供热企业,为居民供热所使用的厂房及土地免征房产税、城镇土地使用税;对供热企业其他厂房及土地,应当按照规定征收房产税、城镇土地使用税。
For the specialized heat supply enterprises, the house property tax and urban land use tax exempted shall be calculated based on the proportion of the heating fee income obtained by supplying heat to residents to their total heating fee income. 对专业供热企业,按其向居民供热取得的采暖费收入占全部采暖费收入的比例,计算免征的房产税、城镇土地使用税。
For the heat supply enterprises which concurrently engage in other production and operation activities, depending on whether the factory buildings and land used for the heat supply can be distinguished from the factory buildings and land used for other production and operation activities, the house property tax and urban land use tax exempted shall be calculated in different ways. If they can be distinguished, the house property tax and urban land use tax exempted on the factory buildings and land used for heat supply shall be calculated based on the proportion of the heating fee income obtained by supplying heat to residents to their total heating fee income. If they can hardly be distinguished, the house property tax and urban land use tax exempted on all of their factory buildings and land shall be calculated based on the proportion of the heating fee income obtained by supplying heat to residents to their business income. 对兼营供热企业,视其供热所使用的厂房及土地与其他生产经营活动所使用的厂房及土地是否可以区分,按照不同方法计算免征的房产税、城镇土地使用税。可以区分的,对其供热所使用厂房及土地,按向居民供热取得的采暖费收入占全部采暖费收入的比例,计算免征的房产税、城镇土地使用税。难以区分的,对其全部厂房及土地,按向居民供热取得的采暖费收入占其营业收入的比例,计算免征的房产税、城镇土地使用税。
For the entities which supply heat to themselves, the house property tax and urban land use tax exempted on the factory buildings and land used for heat supply shall be calculated based on the proportion of the construction area involved in the heat supply for residents to the total construction area involved in the heat supply. 对自供热单位,按向居民供热建筑面积占总供热建筑面积的比例,计算免征供热所使用的厂房及土地的房产税、城镇土地使用税。
III. For the purpose of this Notice, “heat supply enterprises” means heating power product production enterprises and heating power product operation enterprises. Heating power product production enterprises shall include specialized heat supply enterprises, heat supply enterprises which concurrently engage in other production and operation activities and entities which supply heat to themselves.   三、快醒醒开学了本通知所称供热企业,是指热力产品生产企业和热力产品经营企业。热力产品生产企业包括专业供热企业、兼营供热企业和自供热单位。
IV. For the purpose of this Notice, “Three Northern” Regions means Beijing Municipality, Tianjin Municipality, Hebei Province, Shanxi Province, Inner Mongolia Autonomous Region, Liaoning Province, Dalian City, Jilin Province, Heilongjiang Province, Shandong Province, Qingdao City, Henan Province, Shaanxi Province, Gansu Province, Qinghai Province, Ningxia Hui Autonomous Region and Xinjiang Uygur Autonomous Region.   四、本通知所称“三北”地区,是指北京市、天津市、河北省、山西省、内蒙古自治区、辽宁省、大连市、吉林省、黑龙江省、山东省、青岛市、河南省、陕西省、甘肃省、青海省、宁夏回族自治区和新疆维吾尔自治区。
Ministry of Finance 财政部
State Taxation Administration 税务总局
April 3, 2019 2019年4月3日
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese