Online interview of &”;Fighting Cohesion, Implementing Preferential Policies and Promoting Development&”; by State Taxation Administration of The People&;s Republic of China Taxation Bureau
Subject: Online interview of &”;Fighting Cohesion, Implementing Preferences and Promoting Development&”; by Guangzhou Taxation Bureau of State Taxation Administration of The People&;s Republic of China
Guests: Director Wang Yiping of Guangzhou Taxation Bureau, Deputy Director Hou Bangan of Guangzhou Taxation Bureau and Chief Economist Han Liuzhu of Guangzhou Taxation Bureau.
Moderator: Hello, netizens! Welcome to participate in the online interview of &”;Fighting Cohesion, Implementing Optimization and Promoting Development&”; organized by Guangzhou Taxation Bureau of State Taxation Administration of The People&;s Republic of China. After the fight against the &”;epidemic&”; started, the Guangzhou Taxation Bureau of State Taxation Administration of The People&;s Republic of China thoroughly implemented the decision-making arrangements of the CPC Central Committee and the State Council on the prevention and control of viral pneumonia, gave full play to the role of tax authorities in helping to prevent and control pneumonia, quickly issu《广州市税务局全力落实支持防控政策的措施》, and gave strong support to enterprises according to law, so as to achieve the goal of &”;exemption, reduction and deduction&”;, actively expand &”;non-contact&”; tax payment matters, and accurately serve the prevention and control work. How to accurately help support anti-epidemic enterprises and enterprises in various industries? How to further broaden the &”;non-contact&”; tax payment channels to better serve taxpayers and payers? Today, we have the honor to invite many guests to communicate with netizens online. Welcome to the guests.
Moderator: Comrade Wang Yiping, member of the Party Committee of Guangdong Taxation Bureau of State Taxation Administration of The People&;s Republic of China, Party Secretary and Director of Guangzhou Taxation Bureau of State Taxation Administration of The People&;s Republic of China.
Director Wang Yiping of Guangzhou Taxation Bureau: Good morning, netizens, presenters!
Moderator: Comrade Hou Bangan, member of the Party Committee and deputy director of Guangzhou Taxation Bureau of State Taxation Administration of The People&;s Republic of China.
Hou Bangan, deputy director of Guangzhou Taxation Bureau: Good morning, friends and presenters!
Moderator: Comrade Han Liuzhu, Party Committee Member and Chief Economist of Guangzhou Taxation Bureau of State Taxation Administration of The People&;s Republic of China.
Chief Economist of Guangzhou Taxation Bureau Han Liuzhu: Good morning, friends and presenters!
Moderator: At the same time, we also invited experts from several business departments of the Municipal Taxation Bureau to answer questions from netizens.
Moderator: Hello, Director Wang. Could you first tell us about the general situation of Guangzhou tax authorities&; implementation of preferential tax policies to support prevention and control and measures to facilitate tax payment services while doing their own prevention and control work?
Director Wang Yiping, Guangzhou Taxation Bureau: First of all, I would like to take this opportunity to express my heartfelt thanks to the netizens for their concern and support for the work of Guangzhou Taxation Bureau. Since the outbreak of pneumonia, Guangzhou tax authorities have thoroughly implemented the spirit of a series of important instructions, conscientiously implemented the decision-making arrangements of the CPC Central Committee and the State Council, firmly established the consciousness that &”;it is the command, prevention and control is the responsibility&”;, and focused on the requirements that preferential policies should be implemented vigorously, &”;non-contact&”; taxation should be strengthened, the overall situation of data services should be served as best as possible, and prevention and control work should be strengthened. Conscientiously implement the &”;18 Measures of the State Administration of Taxation&”;, &”;10 Measures of Guangdong Taxation&”; and &”;15 Measures of Guangzhou&”; and other measures to help win the war of prevention and control, quickly compil《防控相关税费政策》, and comprehensively sort out and support medical treatment, scientific research, subsidies and assistance, and guarantee enterprise operation.62 tax and fee reduction policies in 7 categories, etc., and issued the &”;Fifteen Articles of Guangzhou Taxation&”; to fully implement measures to support the prevention and control policies, and actively help enterprises to resume production, expand capacity and solve problems. At present, the implementation of preferential tax policies to support prevention and control is generally smooth, the tax payment work of taxpayers and payers is stable and orderly, and the prevention and control work is solid and effective.
Moderator: Let&;s ask Deputy Director Hou Bangan to introduce the specific content of tax reduction and exemption.
Hou Bangan, Deputy Director of Taxation of Guangzhou: Regarding the reduction and exemption of deferred tax payment, I will focus on three aspects. First, it is difficult to reduce the property tax and urban land use tax. Because of the impact, the normal production and business activities of enterprises have been greatly affected, and all kinds of enterprises that have suffered heavy losses and have difficulties in paying property tax and urban land use tax shall be given relief in accordance with the law. Under the following circumstances, the tax authorities will give priority to the reduction and exemption: prevention and treatment medical institutions, production enterprises of prevention and control materials, four industries of transportation, catering, accommodation and tourism, enterprises that reduce property rents during the period and owners of professional wholesale markets, third-party e-commerce platforms that provide free operation services during the period, and other industries that need to be supported due to the impact of relevant policies. The second is to implement the measures of reducing the social insurance premiums of enterprises in stages and delaying the payment of social insurance premiums. Quickly impl《关于阶段性减免企业社会保险费的通知》 issued by the Ministry of Human Resources and Social Security, the Ministry of Finance and the State Administration of Taxation, and reduce the contributions of enterprises&; pension, unemployment and work-related injury insurance units in stages, so as to reduce the impact on enterprises, especially small and medium-sized enterprises, and ensure a buffer period after enterprises resume production. For those who can&;t pay social insurance premiums on time due to the impact, they can be paid within three months after the end, and no late payment fee will be charged during the period. We communicate and cooperate with the human and social departments and medical insurance departments, and have completed the information system docking and parameter setting between departments. The payer can enjoy the relevant preferential treatment without applying. The third is to implement the new tax prevention and control policy. Recently, the Ministry of Finance and the State Administration of Taxation have introduced a new tax policy for prevention and control, covering four aspects: supporting protection and treatment, supporting material supply, encouraging public donations, and supporting the resumption of work and production, with a total of twelve preferential tax policies. We will accurately implement these new tax policies, and continue to implement the existing preferential policies related to prevention and control, such as supporting the development of small and micro enterprises and assisting scientific research, so as to ensure that the affected industries enjoy preferential treatment in time.
Moderator: We have noticed that the reporting period was extended again in February. Let&;s ask Chief Economist Han Liuzhu to introduce the tax collection and management in Guangzhou during the prevention and control period.
Chief Economist Han Liuzhu, Guangzhou Taxation Bureau: Yes, except Hubei Province, the February tax filing deadline for taxpayers and withholding agents who file monthly tax returns nationwide will be extended to February 28th. In terms of optimizing tax collection and management during the period, I will briefly introduce three measures. The first is to optimize the measures to delay tax declaration. During the period of prevention and control, we will timely apply for extension of tax declaration for affected taxpayers who cannot file tax returns on time according to law. For taxpayers who meet the conditions of deferred tax payment, we will help them fill in the information and timely handle deferred tax payment according to law. At present, we have made a preliminary survey of taxpayers who intend to apply for deferred declaration, and will provide door-to-door policy counseling to these enterprises in the next step. The second is to optimize regular fixed household management.Reason. For the heavily affected fixed-term taxpayers, the taxable business amount shall be reduced according to the actual situation affected. The third is to optimize the invoice management of enterprises. To reduce the number of trips of taxpayers to and from the tax service hall, during the prevention and control period, if taxpayers apply for invoices and invoices through online channels, the tax authorities will distribute them free of charge (tentatively until the end of March). We also advocate taxpayers to issue and apply for electronic invoices.
Moderator: Thank you for the introduction of the three guests. Let&;s take a look at the questions raised by netizens.
Xiao Wang 555: Our company is a transportation company. Recently, we have organized transportation capacity to transport key medical prevention and control materials several times. Excuse me, can the transportation income obtained by our company be exempted from VAT?
Hou Bangan, Deputy Director of Guangzhou Taxation: 《财政部 税务总局关于支持病毒感染的肺炎防控有关税收政策的公告》 (Announcement No.8, 2020 of the State Administration of Taxation of the Ministry of Finance, hereinafter referred to as Announcement No.8) Article 3 stipulates that the income of taxpayers from transportation of key protection materials for prevention and control shall be exempted from value-added tax. The specific scope of key materials for prevention and control shall be determined by the National Development and Reform Commission and the Ministry of Industry and Information Technology. Therefore, if the goods delivered by your company belong to the key materials for prevention and control determined by the National Development and Reform Commission and the Ministry of Industry and Information Technology, the corresponding transportation service income can be exempted from VAT in accordance with the provisions of Announcement No.8.
My plan: Hello, Wang Bureau. During this period, the property company received the tax-free invoice from the cleaning outsourcing company. According to Caishui No.8 Document No.2020, the property company is not in the tax-free industry. As a result, the tax burden of the property company is bound to increase. How can the property company balance the tax burden? The state gives tax exemption to upstream enterprises and shifts the tax burden to downstream enterprises.
Director Wang Yiping of Guangzhou Taxation Bureau: Hello! According to Announcement No.8 of the Ministry of Finance and the State Administration of Taxation in 2020, Article 5 Taxpayers&; income from providing public transportation services and living services, as well as providing residents with express delivery services of essential daily necessities, shall be exempted from value-added tax. According to Caishui [2016] No.36 Docum《销售服务、无形资产、不动产注释》, cleaning services belong to the scope of life services. According to th《增值税暂行条例》 and State Taxation Administration of The People&;s Republic of China Announcement No.4, 2020, tax-free businesses can only issue tax-free ordinary invoices, and the fees you pay are tax-free, so the tax burden of your company has not increased.
BLU19119: Can cash and articles donated by enterprises through the Red Cross Society to deal with pneumonia caused by virus infection be deducted in full when calculating taxable income?
Hou Bangan, Deputy Director of Taxation, Guangzhou: According to Articl《财政部 税务总局关于支持病毒感染的肺炎防控有关捐赠税收政策的公告》 (Announcement No.9, 2020, Ministry of Finance, State Administration of Taxation), enterprises and individuals donate cash and articles to cope with pneumonia caused by virus infection through public welfare social organizations or state organs at or above the county level and their departments, which are allowed to be deducted in full when calculating taxable income. The announcement will come into force on January 1, 2020, and the deadline will be announced separately according to the situation.
Shenjiajia 6: The enterprise directly donates to the hospital that undertakes the prevention and treatment task to deal with the virus infection.Can pneumonia items be deducted in full when calculating taxable income?
Hou Bangan, Deputy Director of Taxation of Guangzhou: According to Articl《财政部 税务总局关于支持病毒感染的肺炎防控有关捐赠税收政策的公告》 (Announcement No.9, 2020, State Administration of Taxation, Ministry of Finance), enterprises and individuals directly donate items for treating pneumonia caused by virus infection to hospitals, which are allowed to be deducted in full when calculating taxable income. The donor shall handle the pre-tax deduction with the donation acceptance letter issued by the hospital responsible for prevention and treatment. The announcement will come into force on January 1, 2020, and the deadline will be announced separately according to the situation.
Zhang 33333: I am an ordinary citizen. I donated cash and articles to deal with pneumonia caused by virus infection through Guangdong Charity Federation. Can I deduct this donation when calculating personal income tax?
Hou Bangan, Deputy Director of Taxation, Guangzhou: According to th《财政部 税务总局关于支持病毒感染的肺炎防控有关捐赠税收政策的公告》 (Announcement No.9, 2020, Ministry of Finance, State Administration of Taxation), cash and articles donated by individuals to cope with pneumonia caused by virus infection through public welfare social organizations or state organs at or above the county level are allowed to be deducted in full when calculating the taxable income of individual income tax. According to th《关于公益慈善事业捐赠个人所得税政策的公告》 (Announcement No.99, 2019, Ministry of Finance and State Administration of Taxation), public welfare social organizations include charitable organizations, other social organizations and mass organizations that have been established or registered according to law and obtained the pre-tax deduction qualification for public welfare donations according to the prescribed conditions and procedures.
Looking for Friend 999: How do enterprises receive invoices during the prevention and control period?
Han Liuzhu, Chief Economist of Guangzhou Taxation Bureau: To prevent the spread of virus, taxpayers who need invoices should try their best to choose &”;non-contact&”; electronic taxation channels such as Guangdong Electronic Taxation Bureau (including Guangdong Taxation Mobile app), Guangdong Taxation, Guangzhou Taxation, and &”;Guangdong Taxation Pass&”;. The login website of Guangdong Electronic Taxation Bureau is: -gd.gov.cn/ From February 8 to March 31, taxpayers who apply online for invoices and invoices to choose postal delivery services will be exempted from mailing fees.
Emily Zhu: Hello, leader, and thank you for helping taxpayers in time. According to the actual situation of our company, in October 2019, the retained tax amount was 10,000 yuan, and in November and December 2019, the retained tax amount was 200,000 yuan and 300,000 yuan respectively. If the sales amount in January 2020 was 4 million yuan (the output tax amount was 240,000 yuan) and the input tax amount was 200,000 yuan, according to the original policy, 40,000 yuan of value-added tax should be paid. Now, the input of 200,000 yuan needs to be transferred out. In February and March, 2020, it is assumed that the normal business will be resumed, and the tax allowance will be 400,000 yuan and 500,000 yuan respectively. In April, 2020, if other conditions are met, can I apply for a tax refund of 500,000 yuan?
Deputy Director Hou Bangan of Guangzhou Taxation Bureau: Hello! According to the No.8 announcement of the Ministry of Finance and the State Administration of Taxation in 2020, as long as it is listed in the list of key materials production enterprises for prevention and control determined by the provincial and above development and reform departments and the industrial and information departments, the tax authorities will provide you with special incremental allowance and tax refund.Tutoring in computing.
Ganlu: I am an enterprise social security payment manager. I noticed that the tax bureau&;s system still hasn&;t adjusted the rate of social security payment in February. Excuse me, can the enterprise declare the social security premium in February now? Or do you need to wait for the system of the tax bureau to adjust the social security contribution rate this month before you can declare it?
Hou Bangan, Deputy Director of Guangzhou Taxation: Hello Ganlu netizens! According to th《人力资源社会保障部 财政部 税务总局关于阶段性减免企业社会保险费的通知》 (No.11 [2020] of the Ministry of Human Resources and Social Security), since February 2020, the payment of basic old-age insurance, unemployment insurance and industrial injury insurance for small and medium-sized enterprises will be exempted for a period of no more than 5 months; For large enterprises and other insured units (excluding government agencies and institutions), the unit payment of basic old-age insurance, unemployment insurance and industrial injury insurance can be halved, and the reduction period is no more than 3 months. The specific implementation measures of social security fee reduction and exemption need to be taken by higher authorities. It is recommended to declare the social insurance premium in February, but not to pay it for the time being. After the specific implementation measures of the higher-level social security fee reduction and exemption, the tax department will adjust the system and the enterprise will pay again.
Lotus: Are there any specific operational guidelines for social security fee reduction? Social security is very important now, and both companies and employees want to pay it as soon as possible.
Hou Bangan, deputy director of Guangzhou Taxation, answered: Since February 2020, the payment part of basic endowment insurance, unemployment insurance and industrial injury insurance units of small and medium-sized enterprises will be exempted, and the exemption period will not exceed 5 months; For large enterprises and other insured units (excluding government agencies and institutions), the unit payment of basic old-age insurance, unemployment insurance and industrial injury insurance can be halved, and the reduction period is no more than 3 months. The specific implementation measures of social security fee reduction and exemption need to be taken by higher authorities.
MOluyt: What kind of credentials should an individual obtain as the basis for the full deduction of personal income tax before tax for donation expenses incurred in support of pneumonia prevention and control?
Hou Bangan, deputy director of Guangzhou Taxation Bureau: If an individual donates through an eligible public welfare social organization or state organ, the donation bill issued by the individual will be deducted. If an individual fails to obtain the donation bill in time when making a public donation, it can be deducted temporarily by the payment voucher issued by the bank at the time of public donation, and a copy of the payment voucher issued by the bank at the time of public donation can be provided to the withholding agent. The individual shall supplement the donation bill to the withholding agent within 90 days from the date of donation. If the individual fails to provide the donation bill as required, the withholding agent shall report to the competent tax authority within 30 days. Organs, enterprises and institutions uniformly organize employees to make public donations, and taxpayers can deduct the donation bills and employee details issued by the summary. If you donate directly to the hospital that undertakes the prevention and control task, you can handle the pre-tax deduction with the hospital donation acceptance letter.
DFHFDSH: During this period, our company purchased a batch of masks, protective clothing and other medical materials, and donated them to hospitals directly responsible for prevention and treatment. Can this business enjoy VAT exemption?
Hou Bangan, deputy director of Guangzhou Taxation Bureau: According to Articl《财政部 税务总局关于支持病毒感染的肺炎防控有关捐赠税收政策的公告》 (Announcement No.9, 2020, State Administration of Taxation, Ministry of Finance), units and individual businessesIf a household donates the goods produced, processed or purchased by itself, through public welfare social organizations, state organs at or above the county level and their departments, or directly to hospitals that undertake the task of prevention and treatment, it will be exempted from value-added tax. Therefore, your company&;s above business can enjoy VAT exemption.
AMY: Hello, we are a hotel company. Under the policy of tax exemption for living services, are the rent and management fees collected in advance from tenants in January and February exempt from VAT?
Deputy Director Hou Bangan of Guangzhou Taxation Bureau: Hello! According to Article 5 of Announcement No.8, 2020 of the Ministry of Finance and the State Administration of Taxation, the income gained by taxpayers from providing public transportation services and living services, as well as providing residents with express delivery services of essential daily necessities, is exempt from VAT. According to Caishui [2016] No.36 Docum《销售服务、无形资产、不动产注释》, the hotel accommodation industry belongs to the scope of life service industry. If your company&;s business belongs to the scope of life service industry, it can be exempted from tax according to regulations.
Tien: Hello, can you tell us in detail how to reduce the social insurance premiums of enterprises by stages?
Hou Bangan, deputy director of Guangzhou Taxation, answered: Hello Tien netizens! According to th《人力资源社会保障部 财政部 税务总局关于阶段性减免企业社会保险费的通知》 (No.11 [2020] of the Ministry of Human Resources and Social Security), since February 2020, the payment part of the basic old-age insurance, unemployment insurance and industrial injury insurance units of small and medium-sized enterprises will be exempted, and the exemption period will not exceed 5 months; For large enterprises and other insured units (excluding government agencies and institutions), the unit payment of basic old-age insurance, unemployment insurance and industrial injury insurance can be halved, and the reduction period is no more than 3 months. The specific implementation measures of social security fee reduction and exemption need to be publicized and implemented by higher authorities.
Mi Duoli: The contribution of social security units of small and medium-sized enterprises has been reduced since February. Is this February the due period or the payment period?
Hou Bangan, Deputy Director of Guangzhou Taxation: Hello Mi Duoli! According to th《人力资源社会保障部 财政部 税务总局关于阶段性减免企业社会保险费的通知》 (No.11 [2020] of the Ministry of Human Resources and Social Security), since February 2020, the payment part of the basic old-age insurance, unemployment insurance and industrial injury insurance units of small and medium-sized enterprises will be exempted, and the exemption period will not exceed 5 months; For large enterprises and other insured units (excluding government agencies and institutions), the unit payment of basic old-age insurance, unemployment insurance and industrial injury insurance can be halved, and the reduction period is no more than 3 months. February refers to the payment period.
Kkkkkkk89fhr: Due to the impact, our company hasn&;t resumed work and can&;t file tax returns on time. Can we file deferred tax returns online?
Chief Economist of Guangzhou Taxation Han Liuzhu: The tax payment period in February 2020 has been extended to February 28th. For taxpayers who are still unable to apply for tax declaration or deferred declaration due to pneumonia until February 28, 2020, they can go through the formalities of deferred declaration and apply for tax declaration at the same time within 10 working days from the date of announcing the lifting of prevention and control. Taxpayers can apply for deferred declaration through Guangdong Electronic Taxation Bureau.
oceasun007: Hello! In Guangzhou, for the affected enterprises, whether the current policies of each district are the same, and whether the policies of Guangzhou are unified, how does Guangzhou operate the reduction and exemption in this respect?
Deputy Director Hou Bangan of Guangzhou Taxation Bureau: Hello! Guangzhou&;s property tax and urban land use tax reduction and exemption policies are unified throughout the city. For the affected enterprises, if it is really difficult to pay the property tax and urban land use tax, the property tax and urban land use tax from January to March, 2020 will be exempted, and you can apply through the electronic tax bureau; For some reasons, the prevention and treatment medical institutions, the production enterprises of prevention and control materials, transportation, catering, accommodation, tourism, enterprises and professional wholesale market owners who have caused great losses to the normal production and operation activities of enterprises and have difficulties in paying property tax and urban land use tax, the third-party e-commerce platform that provides free operation services during the period, and other industries that need to be supported due to the influence of relevant policies, etc. In addition to being exempted from the property tax and urban land use tax from January to March, 2020, you can apply to the tax authorities for the difficulty relief of property tax and urban land use tax, and you can apply through the electronic tax bureau or the tax service hall.
Moderator: Because of the time, today&;s online communication is here. If taxpayers and payers have other questions, you can consult through the 12366 tax service hotline.