During the epidemic period, the state support enterprises have issued a number of favorable policies in succession. They are exempt from personal tax and value-added tax, and are exempt from social security and medical insurance. The phased reduction of the basic medical insurance premiums paid by units should be started in February. The longest period is not more than 5 months.
(Note: the three social security costs (enterprise pension, unemployment, work-related injury insurance) of the phased exemption of small and medium enterprises, which refers to the part of the unit which is exempt from the above expenses, is still required to be declared and paid as the medical insurance for the unit and the personal pension insurance, medical insurance and unemployment insurance. Taxpayers should not rush to declare the social security costs, wait for the declaration system to make a declaration before they are amended, and declare the payment enterprises. They are expected to apply for refund online or as a prepayment. ) At the same time, before the end of June, enterprises can apply for a delay in housing provident fund. During this period, provident fund loans for employees who are unable to repay their debts due to epidemic situation will not be overdue. Then, how do large enterprises and medium-sized, small and micro enterprises be divided? Many netizens are asking this question. According to the planning standard of large, medium, small and micro enterprises, according to the "small and medium-sized enterprise standard specification" formulated by the Ministry of industry and information technology, the National Bureau of statistics, the development and Reform Commission and the Ministry of finance, the Ministry of industry and Commerce jointly issued [2011] 300. This social security fee is reduced by half of the large enterprises and small and medium enterprises exempt from this distinction: (click pictures can be enlarged)
3, the income gained from taxpayers' transportation and epidemic prevention and control key materials is exempt from VAT. Policy basis: Announcement No. eighth of the Ministry of Finance and the General Administration of Taxation 2020. 5, to prevent and control products related to the new coronavirus, the registration fee of medical devices should be exempted. Drug registration fees are not exempted for the treatment and prevention of new crown pneumonia drugs. Policy basis: Ministry of finance, national development and Reform Commission Announcement No. eleventh 2020. 7, the taxpayers' income from providing public transport services, life services and the necessary necessities of the residents of express delivery should be exempt from VAT. Policy basis: Announcement No. eighth of the Ministry of Finance and the General Administration of Taxation 2020. Policy basis: Ministry of finance, national development and Reform Commission Announcement No. eleventh 2020. 9, enterprises and individuals may, through public welfare social organizations or directly donate to the hospital medical supplies such as epidemic prevention and control, allow full deduction before paying the income tax. Goods donated by units and individual industrial and commercial households for free from epidemic prevention and control are exempt from VAT, consumption tax, urban maintenance and construction tax, educational fee surcharge and local educational attachment. Policy basis: Announcement No. ninth of the Ministry of Finance and the General Administration of Taxation 2020. 10. Increase financial loans discount support. Increasing the scale of interest discount funds, changing the focus of epidemic prevention and control, and ensuring that enterprises receive 50% of the actual loan interest rate will give interest discount, so as to ensure that the actual financing cost of enterprises is less than 1.6%. Enterprises should be encouraged to maintain quality and quantity to increase the production of key medical and control materials that are in short supply. All the key medical prevention and control materials produced by enterprises should be purchased and stored by the government. 13. 14. Import and export duties and import value-added tax and consumption tax shall be exempted from the import and export of new crown pneumonia prevention and control. The duty free import scope stipulated in the Interim Measures for exempting imported materials from charitable donations should be appropriately expanded, and import duties and import value-added tax and consumption tax should be exempted from the import materials donated for epidemic prevention and control. Import materials should be added to reagents, disinfectants, protective products, ambulances, epidemic prevention vehicles, disinfection vehicles and emergency command vehicles. Policy basis: the Ministry of finance, the General Administration of customs and the General Administration of Taxation announced 15. 2015 102nd, General Administration of Customs Announcement No. seventeenth 2020. 16. Temporary work subsidies should be provided to medical workers and epidemic prevention workers participating in the prevention and control work. Refer to the Ministry of human resources and social security's Ministry of finance's notice on establishing temporary subsidies for the prevention and control of infectious diseases. According to the relevant provisions, according to a subsidy standard, the central government should subsidize the work of direct contact with the case to be diagnosed or diagnosed, diagnosis, treatment, nursing, nosocomial infection control, case collection and pathogen detection. The central finance will be subsidized according to 300 yuan per person per day; for other medical workers and epidemic prevention workers who participate in the epidemic prevention and control, the central government will be 200 per person per day. Yuan is subsidized. The subsidy funds are paid by the local authorities first, and the central finance and the local governments actually settle accounts. The central level medical and health institutions should be allocated locally according to the localization management and the central government subsidy funds, and then be allocated uniformly by local governments. Policy basis: Regulations of the Ministry of personnel and Social Affairs (2016) 4, 2020 (2) 18. The general office of the Ministry of culture and tourism issued a circular on 5 days to clarify the scope of the refund of the quality of the travel service. All the travel agencies that have paid the deposit in accordance with the law and receive the business license of the travel agency have been returned to the country. The standard is 80% of the current payment. It also requests that the interim refund be completed within one month from the date of issuance of this notice. 19. Clear right It is clear that import and export duties shall be exempted from the import and export of preventive and control materials by the health and health department. 22. It is clear that the bank loan interest discount plan for the reserve fund that is short of medical materials and reserve funds. 24. It is clear that the individual business guarantee loan for new crown pneumonia can be extended for one year and continue to enjoy the policy of fiscal discount. 26. It is clear that the central government should give support to the enterprises in giving priority to the epidemic prevention and control.