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最新的防疫税收扶持政策     
浏览 72  ·  2020-03-06 09:14:44 · 收藏
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【标签】 疫情防控  
【来源】 UiPowerTech

<p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">继此前财政部联合多部门颁布了包括</span><span lang="EN-US">2020</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年第</span><span lang="EN-US">6</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号公告在内的多项支持防疫工作的税收政策后,为进一步做好新型冠状病毒感染的肺炎疫情防控工作及支持相关企业发展,在公众期待中,四项新的税收扶持政策于</span><span lang="EN-US">2</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">7</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">日正式发布,政策包括由财政部与税务总局共同发布的</span><span lang="EN-US">2020</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年第</span><span lang="EN-US">8</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号至</span><span lang="EN-US">10</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">号公告以及由财政部联合国家发展改革委发布的</span><span lang="EN-US">2020</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">11</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号公告。</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">公告政策内容涵盖成本费用扣除、亏损结转年限、留抵退税、捐赠及免税等方面、涉及企业所得税、个人所得税、增值税等税种。本期税务资讯将为您分类梳理相关政策要点,以期传递国家财政税务部门为企业和个人抗击疫情提供的最新财税支持政策。</span></p> <p class="MsoNormal"> <strong><span style="color:#ff0000;"><span lang="EN-US">01</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">、企业所得税相关政策</span></span></strong></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">新购置设备允许税前一次性扣除:</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">《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</span><span lang="EN-US">&nbsp;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局公告</span><span lang="EN-US">2020</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">8</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">规定:</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">对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。</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">疫情防控重点保障物资的具体范围,由国家发展改革委、工业和信息化部确定。</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">困难行业企业延长亏损结转年限:</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">《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</span><span lang="EN-US">&nbsp;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局公告</span><span lang="EN-US">2020</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">8</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">规定:</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">受疫情影响较大的困难行业企业</span><span lang="EN-US">2020</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年度发生的亏损,最长结转年限由</span><span lang="EN-US">5</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">年延长至</span><span lang="EN-US">8</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年。</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">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,具体判断标准按照现行《国民经济行业分类》执行。困难行业企业</span><span lang="EN-US">2020</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">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</span><span lang="EN-US">50%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">以上。</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">公益性捐赠允许税前全额扣除:</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">《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</span><span lang="EN-US">&nbsp;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局公告</span><span lang="EN-US">2020</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">9</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">规定:</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">企业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,允许在计算应纳税所得额时全额扣除。</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">企业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。</span></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal"> <strong><span style="color:#ff0000;"><span lang="EN-US">02</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">、个人所得税相关政策</span></span></strong></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">公益性捐赠允许税前全额扣除:</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">《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</span><span lang="EN-US">&nbsp;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局公告</span><span lang="EN-US">2020</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">9</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">规定:</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">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,允许在计算应纳税所得额时全额扣除。</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">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。</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">临时性工作补助和奖金及发放预防实物免税</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">《关于支持新型冠状病毒感染的肺炎疫情防控有关个人所得税政策的公告》财政