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Notice by the Ministry of Finance and the State Taxation Administration of 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 by the Ministry of Finance and the State Taxation Administration of 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 value-added tax (“VAT”), house property tax and urban land use tax policies 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。
...... 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。
 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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