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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 of the Interim Regulation of the People's Republic of China on Value-Added Tax. 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。
......

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