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Announcement of the Ministry of Finance, the State Taxation Administration and the State Council Leading Group Office of Poverty Alleviation and Development on the Policy of Exemption of Value-Added Tax on Goods Donated for Poverty Alleviation [Effective]
财政部、税务总局、国务院扶贫办关于扶贫货物捐赠免征增值税政策的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance, the State Taxation Administration and the State Council Leading Group Office of Poverty Alleviation and Development on the Policy of Exemption of Value-Added Tax on Goods Donated for Poverty Alleviation 

财政部、税务总局、国务院扶贫办关于扶贫货物捐赠免征增值税政策的公告

(Announcement No. 55 [2019] of the Ministry of Finance, the State Taxation Administration and the State Council Leading Group Office of Poverty Alleviation and Development) (财政部、税务总局、国务院扶贫办公告2019年第55号)

For the purpose of supporting poverty alleviation campaign, the policy of exemption of value-added tax (“VAT”) on goods donated for poverty alleviation is hereby announced as follows: 为支持脱贫攻坚,现就扶贫货物捐赠免征增值税政策公告如下:
I. From January 1, 2019, to December 31, 2022, entities and individual industrial and commercial households shall be exempt from VAT on the donated goods produced by themselves, processed on a commissioned basis or purchased made by them to entities and individuals in target areas of poverty alleviation through public welfare social organizations, the people's governments at or above the county level and their component departments and institutions directly under them, or directly and free of charge. Where a target area of poverty alleviation gets rid of poverty during the period of the policy implementation, it may continue to be governed by the aforesaid policy.
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   一、自2019年1月1日至2022年12月31日,对单位或者个体工商户将自产、委托加工或购买的货物通过公益性社会组织、县级及以上人民政府及其组成部门和直属机构,或直接无偿捐赠给目标脱贫地区的单位和个人,免征增值税。在政策执行期限内,目标脱贫地区实现脱贫的,可继续适用上述政策。
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