| Guidelines for Preferential Tax Policies on the Prevention and Control of Novel Coronavirus Pneumonia Outbreak | | 新冠肺炎疫情防控税收优惠政策指引 |
| (Issued by the State Administration of Taxation on February 11, 2020) | | （国家税务总局发布 2020年2月11日） |
| In the face of the severe situation of prevention and control of the Novel Coronavirus Pneumonia (NCP) outbreak, tax authorities have thoroughly implemented a series of important instructions and spirits of General Secretary Xi Jinping, resolutely implemented decisions and arrangements of the CPC Central Committee and the State Council, and spared no effort to participate in epidemic prevention and control. | | 面对新型冠状病毒感染肺炎疫情防控的严峻形势，税务部门深入贯彻落实习近平总书记一系列重要指示精神，坚决执行党中央、国务院决策部署，全力参与疫情防控工作。 |
| Recently, finance and tax authorities have jointly issued a series of announcements, specifying that a series of preferential tax policies focusing on key areas and key industries for epidemic prevention and control will be implemented from January 1, 2020, so as to help win the epidemic prevention and control battle. Epidemic situation is command, prevention and control is responsibility. It is the primary task of tax authorities at present to ensure the effective implementation of preferential tax policies of the state for the prevention and control of NCP outbreak, allow taxpayers to enjoy relevant tax preferences, and provide taxpayers with efficient, convenient and safe tax services. | | 近日，财税部门联合发布系列公告，明确自2020年1月1日起实施一系列聚焦疫情防控关键领域和重点行业的税收优惠政策，助力打赢疫情防控阻击战。疫情就是命令、防控就是责任，确保国家支持新冠肺炎疫情防控税收优惠政策落实到位，让纳税人实实在在享受到相关税收优惠，为纳税人提供高效便捷安全的办税服务，是税务部门当前的首要任务。 |
| In order to enable taxation play a better functional role in supporting epidemic prevention and control, and help taxpayers accurately understand and apply various tax policies in a timely manner, the State Administration of Taxation has reviewed the preferential tax policies newly issued for supporting epidemic prevention and control and formed these Guidelines, which involve 12 policies in four aspects, namely, supporting prevention and treatment, supporting the supply of materials, encouraging public welfare donations and supporting the resumption of operation and production. | | 为更好发挥税收支持疫情防控的职能作用，帮助纳税人准确掌握和及时适用各项税收政策，税务总局对新出台的支持疫情防控税收优惠政策进行了梳理，形成了本指引，共涉及支持防护救治、支持物资供应、鼓励公益捐赠、支持复工复产四个方面12项政策。 |
| I. Supporting prevention and treatment | | 一、支持防护救治 |
| 1. Exemption of individual income tax on temporary work subsidies and bonuses for epidemic prevention and control of the standards prescribed by the government | | 1.取得政府规定标准的疫情防治临时性工作补助和奖金免征个人所得税； |
| 2. Exemption of individual income tax on medical protection supplies, among others, for preventing NCP which are distributed by entities and obtained by individuals | | 2.个人取得单位发放的预防新型冠状病毒感染肺炎的医药防护用品等免征个人所得税。 |
| II. Supporting the supply of materials | | 二、支持物资供应 |
| 3. Full refund of incremental VAT credits to enterprises producing key materials for epidemic prevention and control | | 3.对疫情防控重点保障物资生产企业全额退还增值税增量留抵税额； |
| 4. Exemption of VAT on the income obtained by taxpayers from the provision of services of transporting key materials for epidemic prevention and control | | 4.纳税人提供疫情防控重点保障物资运输收入免征增值税； |
| 5. Exemption of VAT on the income obtained by taxpayers from providing public transportation services and life services, and services of delivering daily necessities for residents | | 5.纳税人提供公共交通运输服务、生活服务及居民必需生活物资快递收派服务收入免征增值税； |
| 6. Permitting the one-off deduction of purchase of equipment by enterprises producing key materials for epidemic prevention and control for expanding productivity before the payment of enterprise income tax | | 6.对疫情防控重点物资生产企业扩大产能购置设备允许企业所得税税前一次性扣除； |
| 7. Exemption of customs duties on the materials directly used for epidemic prevention and control, of which the import is organized by health departments | | 7.对卫生健康主管部门组织进口的直接用于防控疫情物资免征关税。 |
| III. Encouraging public welfare donations | | 三、鼓励公益捐赠 |
| 8. Permitting the full amount deduction of cash and materials for responding to the epidemic situation donated through public welfare social organizations or people's governments at or above the county level and their departments or other state organs before the payment of enterprise income tax or individual income tax | | 8.通过公益性社会组织或县级以上人民政府及其部门等国家机关捐赠应对疫情的现金和物品允许企业所得税或个人所得税税前全额扣除； |
| 9. Permitting the full amount deduction of direct donations of materials for responding to the epidemic situation to the hospitals undertaking the task of epidemic prevention and treatment before the payment of enterprise income tax or individual income tax | | 9.直接向承担疫情防治任务的医院捐赠应对疫情物品允许企业所得税或个人所得税税前全额扣除； |
| 10. Exemption of VAT, consumption tax, urban maintenance and construction tax, educational surcharges and local educational surcharges on goods donated free of charge for responding to the epidemic situation | | 10.无偿捐赠应对疫情的货物免征增值税、消费税、城市维护建设税、教育费附加、地方教育附加； |
| 11. Expanding the scope of tax-exempt import of donations. | | 11.扩大捐赠免税进口范围。 |
| IV. Supporting the resumption of operation and production | | 四、支持复工复产 |
| 12. Extending the maximum period for carrying forward losses incurred by enterprises in difficulty-ridden industries severely affected by the epidemic in 2020 to eight years | | 12.受疫情影响较大的困难行业企业2020年度发生的亏损最长结转年限延长至8年。 |
| Compilation of Guidelines for Preferential Tax Policies for the Prevention and Control of Novel Coronavirus Pneumonia Outbreak | | 新冠肺炎疫情防控税收优惠政策指引汇编 |
| I. Supporting prevention and treatment | | 一、支持防护救治 |
| 1. Exemption of individual income tax on temporary work subsidies and bonuses for epidemic prevention and control of the standards prescribed by the government | | 1.取得政府规定标准的疫情防治临时性工作补助和奖金免征个人所得税 |
| [Eligible Entities] | | 【享受主体】 |
| Medical personnel and epidemic prevention workers participating in epidemic prevention and treatment | | 参加疫情防治工作的医务人员和防疫工作者 |
| [Preferences] | | 【优惠内容】 |
| Beginning on January 1, 2020, temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention workers participating in epidemic prevention and treatment according to the standards prescribed by the government shall be exempt from the individual income tax. The standards prescribed by governments include the standards for subsidies and bonuses prescribed by governments at all levels. | | 自2020年1月1日起，对参加疫情防治工作的医务人员和防疫工作者按照政府规定标准取得的临时性工作补助和奖金，免征个人所得税。政府规定标准包括各级政府规定的补助和奖金标准。 |
| The relevant provisions shall apply, mutatis mutandis, to temporary work subsidies and bonuses for the personnel who participate in epidemic prevention and control prescribed by people's governments at or above the provincial level. | | 对省级及省级以上人民政府规定的对参与疫情防控人员的临时性工作补助和奖金，比照执行。 |
| The deadline for the application of the aforesaid preferential policies shall be announced separately based on the epidemic situation. | | 上述优惠政策适用的截止日期将视疫情情况另行公告。 |
| [Policy Basis] | | 【政策依据】 |
| Announcement of the Ministry of Finance and the State Administration of Taxation on Individual Income Tax Policies Supporting the Prevention and Control of Novel Coronavirus Pneumonia Outbreak (No. 10 [2020]) | | 《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个人所得税政策的公告》（2020年第10号） |
| 2. Exemption of individual income tax on medical protection supplies, among others, for preventing NCP which are distributed by entities and obtained by individuals | | 2.个人取得单位发放的预防新型冠状病毒感染肺炎的医药防护用品等免征个人所得税 |
| [Eligible Entities] | | 【享受主体】 |
| Individuals obtaining drugs, medical supplies, protective supplies and other physical goods (excluding cash) distributed by entities for preventing NCP | | 取得单位发放的用于预防新型冠状病毒感染的肺炎的药品、医疗用品和防护用品等实物（不包括现金）的个人 |
| [Preferences] | | 【优惠内容】 |
| Beginning on January 1, 2020, drugs, medical supplies, protective supplies and other physical goods (excluding cash) distributed by entities to individuals for preventing NCP shall not be included in the income from wages and salaries, and shall be exempt from the individual income tax. | | 自2020年1月1日起，单位发给个人用于预防新型冠状病毒感染的肺炎的药品、医疗用品和防护用品等实物（不包括现金），不计入工资、薪金收入，免征个人所得税。 |
| The deadline for the application of the aforesaid preferential policies shall be announced separately based on the epidemic situation. | | 上述优惠政策适用的截止日期将视疫情情况另行公告。 |
| [Policy Basis] | | 【政策依据】 |
| Announcement of the Ministry of Finance and the State Administration of Taxation on Individual Income Tax Policies Supporting the Prevention and Control of Novel Coronavirus Pneumonia Outbreak (No. 10 [2020]) | | 《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个人所得税政策的公告》（2020年第10号） |
| II. Supporting the supply of materials | | 二、支持物资供应 |
| 3. Full refund of incremental VAT credits to enterprises producing key materials for epidemic prevention and control | | 3.对疫情防控重点保障物资生产企业全额退还增值税增量留抵税额 |
| [Eligible Entities] | | 【享受主体】 |
| Enterprises producing key materials for epidemic prevention and control | | 疫情防控重点保障物资生产企业 |
| [Preferences] | | 【优惠内容】 |
| Beginning on January 1, 2020, enterprises producing key materials for epidemic prevention and control may apply to competent tax authorities for the full refund of incremental VAT credits on a monthly basis. “Incremental VAT credits” means the end-of-period tax credits increased compared to that at the end of December in 2019. | | 自2020年1月1日起，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。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。 |
| The list of enterprises producing key materials for epidemic prevention and control shall be determined by development and reform departments and departments of industry and information technology at or above the provincial level. | | 疫情防控重点保障物资生产企业名单，由省级及省级以上发展改革部门、工业和信息化部门确定。 |
| The deadline for the application of the aforesaid preferential policies shall be announced separately based on the epidemic situation. | | 上述优惠政策适用的截止日期将视疫情情况另行公告。 |
| An enterprise producing key materials for epidemic prevention and control that enjoys the policies on incremental VAT credits shall apply to the competent tax authority for the refund of incremental VAT credits after filing VAT returns for the current period within the period of filing VAT returns. | | 疫情防控重点保障物资生产企业适用增值税增量留抵退税政策的，应当在增值税纳税申报期内，完成本期增值税纳税申报后，向主管税务机关申请退还增量留抵税额。 |
| [Policy Basis] | | 【政策依据】 |
| (1) Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies Supporting the Prevention and Control of Novel Coronavirus Pneumonia Outbreak (No. 8 [2020]) | | （1）《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》（2020年第8号） |
| (2) Announcement of the State Administration of Taxation on Matters concerning Tax Collection and Administration Supporting the Prevention and Control of Novel Coronavirus Pneumonia Outbreak (No. 4 [2020]) | | （2）《国家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征收管理事项的公告》（2020年第4号） |
| 4. Exemption of VAT on the income obtained by taxpayers from the provision of services of transporting key materials for epidemic prevention and control | | 4.纳税人提供疫情防控重点保障物资运输收入免征增值税 |
| [Eligible Entities] | | 【享受主体】 |
| Taxpayers that provide the services of transporting key materials for epidemic prevention and control | | 提供疫情防控重点保障物资运输服务的纳税人 |
| [Preferences] | | 【优惠内容】 |
| Beginning on January 1, 2020, the income obtained by taxpayers from transporting key materials for epidemic prevention and control shall be exempt from VAT. | | 自2020年1月1日起，对纳税人运输疫情防控重点保障物资取得的收入，免征增值税。 |
| The specific scope of key materials for epidemic prevention and control shall be determined by the National Development and Reform Commission and the Ministry of Industry and Information Technology. | | 疫情防控重点保障物资的具体范围，由国家发展改革委、工业和信息化部确定。 |
| The deadline for the application of the aforesaid preferential policies shall be announced separately based on the epidemic situation. | | 上述优惠政策适用的截止日期将视疫情情况另行公告。 |
| Where the income obtained by taxpayers from transporting key materials for epidemic prevention and control is exempt from VAT, the income shall be exempt from urban maintenance and construction tax, educational surcharges and local educational surcharges. | | 纳税人运输疫情防控重点保障物资取得的收入免征增值税的，免征城市维护建设税、教育费附加、地方教育附加。 |
| Taxpayers that enjoy VAT exemption preferences according to relevant provisions may apply for tax exemption independently, and are not required to undergo the relevant tax exemption recordation formalities, but the relevant certification materials shall be retained for future inspection. Taxpayers shall, when filing VAT returns, enter the corresponding columns of the Value-added Tax Return and the Detailed Declaration for Value-added Tax Reduction and Exemption. | | 纳税人按规定享受免征增值税优惠的，可自主进行免税申报，无需办理有关免税备案手续，但应将相关证明材料留存备查。在办理增值税纳税申报时，应当填写增值税纳税申报表及《增值税减免税申报明细表》相应栏次。 |
| A taxpayer eligible for VAT exemption policies according to the relevant provisions shall not issue special VAT invoices; if it has issued special VAT invoices, it shall issue the corresponding red-letter invoices or invalidate the original invoices, and then VAT exemption policies shall apply and plain invoices shall be issued as required. If a taxpayer has issued special VAT invoices during the period of epidemic prevention and control but fails to issue in a timely manner the corresponding red-letter invoices that shall be issued as required, the VAT exemption policy may apply first and the corresponding red-letter invoices shall be issued within one month after the expiration of the implementation of the relevant VAT exemption policy. | | 纳税人按规定适用免征增值税政策的，不得开具增值税专用发票；已开具增值税专用发票的，应当开具对应红字发票或者作废原发票，再按规定适用免征增值税政策并开具普通发票。纳税人在疫情防控期间已经开具增值税专用发票，按规定应当开具对应红字发票而未及时开具的，可以先适用免征增值税政策，对应红字发票应当于相关免征增值税政策执行到期后1个月内完成开具。 |
| Where a taxpayer has filed VAT returns on the sales amount and sales quantity subject to tax exemption policies according to the taxable sales amount and sales quantity, it may correct the declaration for the current period or adjust the declaration for the next period. Levied VAT that shall be exempted may be refunded or credited against VAT payable by the taxpayer in the future. | | 纳税人已将适用免税政策的销售额、销售数量，按照征税销售额、销售数量进行增值税申报的，可以选择更正当期申报或者在下期申报时调整。已征应予免征的增值税税款，可以予以退还或者抵减纳税人以后应缴纳的增值税税款。 |
| [Policy Basis] | | 【政策依据】 |
| (1) Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies Supporting the Prevention and Control of Novel Coronavirus Pneumonia Outbreak (No. 8 [2020]) | | （1）《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》（2020年第8号） |
| (2) Announcement of the State Administration of Taxation on Matters concerning Tax Collection and Administration Supporting the Prevention and Control of Novel Coronavirus Pneumonia Outbreak (No. 4 [2020]) | | （2）《国家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征收管理事项的公告》（2020年第4号） |
| 5. Exemption of VAT on the income obtained by taxpayers from providing public transportation services and life services, and services of delivering daily necessities for residents | | 5.纳税人提供公共交通运输服务、生活服务及居民必需生活物资快递收派服务收入免征增值税 |
| [Eligible Entities] | | 【享受主体】 |
Taxpayers who provide public transportation services and life services, and services of delivering daily necessities for residents
．．．．．． | | 提供公共交通运输服务、生活服务，以及为居民提供必需生活物资快递收派服务的纳税人
．．．．．． |
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