State Administration of Taxation Yunnan Provincial Taxation Bureau Yunnan Provincial Taxation Bureau

Notice on tax matters

State Administration of Taxation Yunnan Taxation Bureau

Yunnan Provincial People's Government Tax Bureau of each province, autonomous region, municipality directly under the Central Government and planned city, Special Commissioner's Office of the State Administration of Taxation, all units within the Bureau:

According to the decision-making and deployment of the Party Central Committee and The State Council on tax reduction and fee reduction, the relevant matters concerning the collection and administration of tax reduction, tax exemption and tax delay during the epidemic prevention and control period are hereby notified as follows:

First, the Announcement on tax reduction and exemption during the epidemic (No. 8 of 2020) and the Notice on the Adjustment of the Distribution of Central and Local Income after the Implementation of a larger scale tax reduction and fee Reduction (Finance and Taxation (2021) No. 36) documents,The Yunnan Provincial Taxation Bureau of the State Administration of Taxation decided to further increase tax and fee reduction efforts,During the period of epidemic prevention and control in the province, tax reduction and exemption, deferment of tax payment, and verification and collection of stamp duty will be implemented,The tax reduction is due before April 30, 2021,It shall be handled by the provincial tax authorities in accordance with the requirements of this circular,Business owners who enjoy preferential tax treatment are no longer accepted。

Tax authorities should further increase tax reduction and fee reduction efforts, so that tax authorities pay more attention to tax reduction and fee reduction。

Second, the requirements of the document "Announcement of the State Administration of Taxation on Supporting the Prevention and control of the novel coronavirus pneumonia Epidemic" (Announcement No. 8 of the State Administration of Taxation 2020) and the document "Announcement of the State Administration of Taxation of the Ministry of Finance on the Implementation of a larger scale tax reduction and fee Reduction Policy" (Announcement No. 8 of the State Administration of Taxation of the Ministry of Finance),Taxpayers of production and domestic service industries are allowed to deduct an additional 10% of the input tax for the current period,Deduct the amount of tax payable。Among them, the taxpayers of domestic service industry refer to the industries that have been exempted from VAT for epidemic prevention and control since the outbreak of the epidemic in China。

Third, support the prevention and control of the novel coronavirus infection pneumonia and implement relevant tax policies。Since the outbreak of the epidemic, China has planned to reduce the tax rate of some enterprises and increase the tax rate of some industries。In order to ensure the reduction of tax policies related to epidemic prevention and control and provide enterprises with efficient and convenient tax services as much as possible, the relevant tax policies are announced as follows:

As of February 1, 2020,VAT exemption for protective clothing or cooling milk powder purchased by taxpayers within one month;Transportation, storage and transportation of key support materials for epidemic prevention and control,Including housing, machinery, construction and other manufacturing,When calculating taxable income,In accordance with the Announcement of the State Administration of Taxation of the Ministry of Finance on the Policy of Donating Individual Income Tax (Announcement No. 8, 2020 of the State Administration of Taxation of the Ministry of Finance), the units are exempt from VAT。

Hereby declare。

State Administration of Taxation

April 30, 2020

The above is the tax rate of epidemic prevention and control related tax policies in accordance with the current national tax law, and I hope it can help you。