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Tax relief

税收减免类

Tax relief

（一）减免税收

1.政策来源：《重庆市人民政府办公厅关于应对新型冠状病毒感染的肺炎疫情支持中小企业共渡难关的二十条政策措施》（渝府办发〔2020〕14号）

2.支持对象：一是对受疫情影响，缴纳房产税和城镇土地使用税确有困难的中小企业；二是适用“定期定额”征收的个体工商户

3.执行标准：一是给予不少于2个月的应纳税款减免；二是结合实际情况合理调整定额，或简化停业手续

4.申报时间：一是2020年1月1日至2020年4月30日；二是2020年1月1日至2020年6月30日

5.承办部门：重庆市税务局

6.咨询电话：12366

2月25日国务院召开常务会议确定自3月1日至5月底，免征湖北省境内小规模纳税人增值税，其他地区征收率由3%降至1%。

(1) Tax reduction and exemption

1. Source of the policy: "Twenty Policy Measures of the General Office of the Chongqing Municipal People's Government on Responding to the Pneumonia Epidemic of New Coronavirus Infection to Support Small and Medium-Sized Enterprises to Cope with the Difficulties" (Yufubanfa [2020] No. 14)

2. Objects of support: First, small and medium-sized enterprises that have real difficulties in paying property tax and urban land use tax due to the epidemic situation;

3. Implementation standards: First, grant tax deductions of not less than 2 months; second, reasonably adjust quotas in accordance with actual conditions, or simplify business closure

4. Declaration time: one is from January 1, 2020 to April 30, 2020; the other is from January 1, 2020 to June 30, 2020

5. Undertaking department: Chongqing Municipal Taxation Bureau

6. Consulting number: 12366

On February 25, the State Council held an executive meeting to determine that from March 1 to the end of May, small-scale taxpayers in Hubei Province will be exempted from VAT, and the tax rate in other regions will be reduced from 3% to 1%.

（二）减免中小企业房产税和城镇土地使用税

1.政策来源：《重庆市人民政府办公厅关于应对新型冠状病毒感染的肺炎疫情支持中小企业共渡难关的二十条政策措施》（渝府办发〔2020〕14号）

2.支持对象：中小企业、“定期定额”征收的个体工商户

3.执行标准：对受疫情影响，缴纳房产税和城镇土地使用税确有困难的中小企业，可向主管税务机关提出申请，经审核后，给予不少于2个月的应纳税款减免。适用“定期定额”征收的个体工商户生产经营受到影响的，税务机关结合实际情况合理调整定额，或简化停业手续

4.执行时间：2020年2月4日至2020年6月30日

5.承办部门：重庆市税务局

6.咨询电话：12366

(2) Reduction and exemption of real estate tax and urban land use tax for SMEs

2. Objects of support: small and medium-sized enterprises, and individual industrial and commercial households with "regular quota" collection

3. Implementation Standards: For SMEs affected by the epidemic situation and having difficulties in paying real estate tax and urban land use tax, they can apply to the competent tax authority and, after review, grant tax relief of not less than 2 months. If the production and operation of individual industrial and commercial households subject to the "regular quota" levy are affected, the tax authorities shall reasonably adjust the quota in accordance with the actual situation, or simplify the closure procedures

4. Implementation time: February 4, 2020 to June 30, 2020

5. Undertaking department: Chongqing Municipal Taxation Bureau

6. Consulting number: 12366

（三）延长中小企业缴税期限

1.政策来源：《重庆市人民政府办公厅关于应对新型冠状病毒感染的肺炎疫情支持中小企业共渡难关的二十条政策措施》（渝府办发〔2020〕14号）

2.支持对象：对受疫情影响，不能按期办理纳税申报的中小企业

3.执行标准：依法准予延期申报;符合延期缴纳税款条件的，依法准予延期缴纳税款，最长期限不超过3个月;对受疫情影响，不能在承诺期限内补齐“承诺制”容缺办理税务注销登记资料的，依法准予延长承诺期限

4.申报时间：2020年2月4日至2020年6月30日

5.承办部门：重庆市税务局

6.咨询电话：12366

(3) Extending the tax payment period for SMEs

2. Objects of support: For the SMEs affected by the epidemic situation and unable to handle tax declaration on time

3. Implementation standards: deferred declarations are permitted according to law; deferred tax payments are permitted in accordance with the law, with a maximum period of no more than 3 months; affected by the epidemic, the "commitment system" cannot be completed within the commitment period. If there is no registration information for tax cancellation, the extension of the commitment period is permitted according to law

4. Declaration time: February 4, 2020 to June 30, 2020

5. Undertaking department: Chongqing Municipal Taxation Bureau

6. Consulting number: 12366

（四）鼓励为生产保障物资新购置设备

1.政策来源：《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》（财政部公告2020年第8号）

2.支持对象：市发改委、市经济信息委确定的疫情防控重点保障物资生产企业

3.执行标准：由省级及以上发展改革部门、工业和信息化部门确定的疫情防控重点保障物资生产企业，为扩大产能新购置的相关设备，允许一次性计入当期成本费用在企业所得税税前扣除

4.申报时间：自2020年1月1日起实施，截止日期视疫情情况另行公告。

5.承办部门：重庆市税务局

6.咨询电话：12366

(4) Encourage the purchase of new equipment for production guarantee materials

1. Source of the policy: "Announcement of the State Administration of Taxation of the Ministry of Finance on Relevant Tax Policies for the Prevention and Control of Pneumonia Epidemic of New Coronavirus Infection" (Ministry of Finance Announcement No. 8 of 2020)

2. Objects of support: The key protection material production enterprises determined by the Municipal Development and Reform Commission and the Municipal Economic Information Commission

3. Implementation Standards: The key protection material production enterprises for epidemic prevention and control determined by the provincial and above development and reform departments, industry and information technology departments, and newly purchased related equipment for expanding production capacity, are allowed to be included in the current cost and expenses at one time. Tax deduction

4. Declaration time: It will be implemented from January 1, 2020, and the deadline will be announced separately according to the epidemic situation.

5. Undertaking department: Chongqing Municipal Taxation Bureau

6. Consulting number: 12366

（五）全额退还重点保障物资生产企业增值税增量留抵税额

1.政策来源：《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》（财政部公告2020年第8号）

2.支持对象：疫情防控重点保障物资生产企业

3.执行标准：由省级及以上发展改革部门、工业和信息化部门确定的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）。

4.申报时间：自2020年1月1日起实施，截止日期视疫情情况另行公告。

5.承办部门：重庆市税务局

6.咨询电话：12366

(5) Full refund of the value-added tax deduction for key guarantee material production enterprises

2. Objects of support: key guarantee material production enterprises for epidemic prevention and control

3. Implementation standard: The key guarantee material production enterprises for epidemic prevention and control determined by the provincial and above development and reform departments, industry and information technology departments can apply to the competent tax authority for a full refund of the incremental VAT deductions (increase The amount of retained tax credit refers to the newly added end-of-period tax credit compared with the end of December 2019.)

4. Declaration time: It will be implemented from January 1, 2020, and the deadline will be announced separately according to the epidemic situation.

5. Undertaking department: Chongqing Municipal Taxation Bureau

6. Consulting number: 12366

（六）免征运输保障物资取得的收入增值税

1.政策来源：《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》（财政部公告2020年第8号）

2.支持对象：运输疫情防控重点保障物资的纳税人

3.执行标准：由国家发展改革委、工业和信息化部确定的疫情防控重点保障物资，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

4.申报时间：自2020年1月1日起实施，截止日期视疫情情况另行公告。

5.承办部门：重庆市税务局

6.咨询电话：12366

(6) Exemption of VAT on income from transportation security materials

2. Objects of support: Taxpayers who are in charge of transportation to prevent and control the key protection materials

3. Implementation standards: The key protection materials for epidemic prevention and control determined by the National Development and Reform Commission, the Ministry of Industry and Information Technology, and the income from taxpayers' transportation of key protection materials for epidemic prevention and control shall be exempt from VAT

4. Declaration time: It will be implemented from January 1, 2020, and the deadline will be announced separately according to the epidemic situation.

5. Undertaking department: Chongqing Municipal Taxation Bureau

6. Consulting number: 12366

（七）延长困难行业企业亏损转结年限

1.政策来源：《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》（财政部公告2020年第8号）

2.支持对象：困难行业企业，包括交通运输、餐饮、住宿、旅游（指旅行社及相关服务、游览景区管理两类）四大类，困难行业企业 2020年度主营业务收入须占收入总额（剔除不征税收入和投资收益）的 50%以上

3.执行标准：受疫情影响较大的困难行业企业 2020 年度发生的亏损，最长结转年限由 5 年延长至8年。

4.申报时间：自2020年1月1日起实施，截止日期视疫情情况另行公告

5.承办部门：重庆市税务局

6.咨询电话：12366

(7) Extending the period for carrying forward losses of enterprises in difficult industries

2. Objects of support: companies in difficult industries, including transportation, catering, accommodation, tourism (referring to travel agencies and related services, and management of tourist attractions) four major categories, companies in difficult industries must account for total revenue in 2020 Over 50% of non-taxable income and investment income)

3. Implementation standard: The longest carry-over period for losses incurred by enterprises in difficult industries affected by the epidemic in 2020 is extended from 5 to 8 years.

4. Declaration time: effective from January 1, 2020, the deadline will be announced separately depending on the epidemic situation

5. Undertaking department: Chongqing Municipal Taxation Bureau

6. Consulting number: 12366

（八）免征快递收派服务企业增值税

1.政策来源：《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》（财政部公告2020年第8号）

2.支持对象：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

3.执行标准：对纳税人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取得的收入，免征增值税。公共交通运输服务的具体范围，按照《营业税改征增值税试点有关事项的规定》（财税〔2016〕36 号印发）执行。生活服务、快递收派服务的具体范围，按照《销售服务、无形资产、不动产注释》（财税〔2016〕36 号印发）执行

4.申报时间：自2020年1月1日起实施，截止日期视疫情情况另行公告

5.承办部门：重庆市税务局

6.咨询电话：12366

(8) Exemption of VAT for express delivery service companies

2. Objects of support: taxpayers who provide public transportation services, living services, and courier delivery services for residents

3. Implementation standard: VAT is exempted from the income from taxpayers in providing public transportation services, living services, and providing residents with necessary living materials and express delivery services. The specific scope of public transportation services shall be implemented in accordance with the “Provisions on the Pilot Issues of Changing Business Tax to Value-added Tax Pilot” (Caishui [2016] No. 36). The specific scope of living services and courier delivery services shall be implemented in accordance with the Notes on Sales Services, Intangible Assets and Real Estate (Cai Shui [2016] No. 36)

4. Declaration time: effective from January 1, 2020, the deadline will be announced separately depending on the epidemic situation

5. Undertaking department: Chongqing Municipal Taxation Bureau

6. Consulting number: 12366

（九）全额扣除捐赠肺炎疫情的现金和物品计算应纳税

1.政策来源：《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捐赠税收政策的公告》（财政部公告2020年第9号）

2.支持对象：所有企业

3.执行标准：企业和个人通过公益性社会组织或者县级以上人民政府及其部门等国家机关，捐赠用于应对新型冠状病毒感染的肺炎疫情的现金和物品，允许在计算应纳税时全额扣除。企业和个人直接向承担疫情防治任务的医院捐赠用于应对新型冠状病毒感染的肺炎疫情的物品，允许在计算应纳税所得额时全额扣除。捐赠人凭承担疫情防治任务的医院开具的捐赠接收函办理税前扣除事宜

4.申报时间：自2020年1月1日起施行，截止日期视疫情情况另行公告

5.承办部门：重庆市税务局

6.咨询电话：12366

(9) Tax deductible from cash and items with full deduction of donated pneumonia

1. Source of the policy: "Announcement on Taxation Policies on Donations to Support Pneumonia Epidemic Prevention and Control of New Coronavirus Infection by the Ministry of Finance (Ministry of Finance Announcement No. 9 of 2020)

2. Objects of support: all enterprises

3. Implementation standard: Enterprises and individuals donate cash and articles used to respond to the pneumonia epidemic of new coronavirus infection through non-profit social organizations or people's governments at or above the county level and their departments, and allow the full amount to be calculated when taxable deduction. Enterprises and individuals donate directly to the hospitals responsible for the epidemic prevention and control of items that are used to respond to the pneumonia epidemic of new coronavirus infection, and allow full deduction when calculating taxable income. Donors receive pre-tax deductions with donation acceptance letters issued by hospitals undertaking epidemic prevention tasks

4. Declaration time: effective from January 1, 2020, the deadline will be announced separately depending on the epidemic situation

5. Undertaking department: Chongqing Municipal Taxation Bureau

6. Consulting number: 12366

（十）对无偿捐赠肺炎疫情的货物多项税进行免税

1.政策来源：《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捐赠税收政策的公告》（财政部公告2020年第9号）

2.支持对象：所有企业、个体工商户

3.执行标准：单位和个体工商户将自产、委托加工或购买的货物，通过公益性社会组织和县级以上人民政府及其部门等国家机关，或者直接向承担疫情防治任务的医院，无偿捐赠用于应对新型冠状病毒感染的肺炎疫情的，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

4.申报时间：自2020年1月1日起施行，截止日期视疫情情况另行公告

5.承办部门：重庆市税务局

6.咨询电话：12366

(10) Exemption of multiple taxes on donated goods for pneumonia epidemics without compensation

2. Objects of support:: all enterprises, individual industrial and commercial households

3. Implementation standards: Units and individual industrial and commercial households will self-produce, process or purchase goods through public welfare social organizations and people's governments at or above the county level and their state agencies, or directly to hospitals undertaking epidemic prevention tasks without compensation. Donations for pneumonia in response to new coronavirus infections are exempt from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge, and local education surcharge

4. Declaration time: effective from January 1, 2020, the deadline will be announced separately depending on the epidemic situation

5. Undertaking department: Chongqing Municipal Taxation Bureau

6. Consulting number: 12366

（十一）对捐赠用于疫情防控进口物资免征进口关税和进口环节增值税、消费税

1.政策来源：《重庆市人民政府办公厅关于应对新型冠状病毒感染的肺炎疫情支持中小企业共渡难关的二十条政策措施》（渝府办发〔2020〕14号）

2.支持对象：进出口企业;境外捐赠物资受赠人（重庆市原有8家有资质受赠人、疫情以来民政部门指定受赠人）

3.执行标准：对捐赠用于疫情防控的进口物资，免征进口关税和进口环节增值税、消费税；对卫生健康部门组织进口的直接用于防疫的物资免征关税；免税进口物资已征收的应免税款予以退还

4.申报时间：2020年2月4日至疫情处置结束止

5.承办部门：重庆海关、重庆市税务局、市卫生健康委、市财政局

6.咨询电话： 12360、12366、67706707、67575166

(11) Exemption of import duties, import value-added tax and consumption tax on imported materials donated for epidemic prevention and control

2. Objects of support: import and export enterprises; recipients of overseas donated materials (the original 8 qualified recipients in Chongqing, designated by the civil affairs department since the epidemic)

3. Implementation standard: Imported materials donated for epidemic prevention and control are exempted from import duties and import value-added tax and consumption tax; imported materials directly used for epidemic prevention organized by health and health departments are exempted from customs duties; tax-free imported materials have been levied Tax refundable

4. Declaration time: February 4, 2020 until the end of the epidemic disposal

5. Undertaking department: Chongqing Customs, Chongqing Municipal Taxation Bureau, Municipal Health and Health Commission, Municipal Finance Bureau

6. Consulting Tel: 12360, 12366, 67706707, 67575166

（十二）农业经营主体免征增值税。

1.政策来源:重庆市人民政府办公厅印《发关于应对新型冠状病毒肺炎疫情支持新型农业经营主体渡难关促发展的十二条政策举措的通知》（渝府办发〔2020〕18号）

2.支持对象：与蔬菜和鲜活禽畜及其产品流通环节相关企业

3.执行标准：免征增值税

4.申报时间：2月22日至6月30日

4.承办部门：市税务局

5.咨询电话：12366

(12) Agricultural business entities are exempt from VAT.

1. Source of the policy: The General Office of Chongqing Municipal People's Government issued the "Notice on the Twelve Policy Measures to Respond to the Epidemic of New Coronavirus Pneumonia and Support the Development of New Agricultural Businesses to Pass through the Challenges" (Yufubanfa [2020] No. 18)

2. Objects of support: companies related to vegetables, live poultry and livestock products

3. Implementation standard: VAT exemption

4. Declaration time: February 22 to June 30

5. Undertaking department: Municipal Taxation Bureau

6. Consultation number: 12366

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