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    Support For Tackling Poverty: New Guidelines For Tax Incentives Come!

    2020/6/29 10:20:00 0

    Poverty AlleviationTaxationPreferential Policies

    Reporters learned from the State Administration of Taxation, in order to help win the battle against poverty in a comprehensive way, the tax department issued new guidelines for tax incentives, from supporting infrastructure construction in poor areas, promoting the development of agriculture related industries, stimulating the vitality of entrepreneurship in poor areas, promoting the development of Inclusive Finance, accelerating the development of "old and poor" areas, and encouraging social forces to increase poverty alleviation. In six respects, we have implemented 110 preferential policies to promote poverty alleviation.

    The guidelines clearly state that the "three exemption and three reduction" of the enterprise income tax supported by the state's key public infrastructure projects and the exemption of value-added tax from rural power grid maintenance policies will optimize the economic and social development environment in the poverty-stricken areas. The transfer of land use rights to agricultural producers for agricultural production is exempt from value-added tax, contracted land transfer to agricultural producers for agricultural production is exempt from value-added tax, rural land, housing right registration registration does not collect taxes and other policies, will help poor areas to enhance the "hematopoiesis" function.

    Small scale taxpayers of value-added tax are exempt from value added tax within the sales quota, and small and small enterprises reduce or exempt enterprise income tax. The state has constantly increased support for entrepreneurship and employment policies, expanded the scope of preferential policies for small and micro enterprises, and strengthened policy support for the employment and Entrepreneurship of key groups or special groups such as unemployed persons, disabled persons, and so on, which has effectively enhanced the poor in the poor areas to get rid of poverty and become rich. Driving force.

    Tax policy aims to encourage financial institutions, insurance, guarantee and small loan companies to increase financial support for poverty alleviation through tax exemption, reduced income, pre tax deduction and simple tax assessment. For example, the interest income of farmers' small loans in financial institutions is exempt from VAT, and small and micro businesses and individual businesses of financial institutions are exempt from VAT from interest income of small loans.

    The western region encourages enterprises to get preferential income tax, ease poverty alleviation, remove poverty related policies such as income exemption from personal income tax, and persist in combining poverty alleviation with regional coordinated development.

    The enterprises are eligible to deduct the income tax before they are eligible for the poverty alleviation. They are exempt from value-added tax from eligible donations for poverty alleviation, and individuals are allowed to donate personal income tax deduction policies through public welfare social organizations or public welfare charities of state organs, and widely guide social forces to actively participate in tackling poverty alleviation, encourage social forces to increase donations for poverty alleviation, and promote social forces to help the poor. Play a better role.

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