Xinjiang: Further Implement Various Supporting Policies For Tax Reduction And Fee Reduction

Eight departments in Xinjiang jointly issued opinions to further implement various supporting policies for tax reduction and fee reduction

On August 26, Zhang Rong, head of the policy implementation special group of the regional epidemic prevention and control headquarters, introduced that in order to effectively reduce the impact of the epidemic on the economic and social development of our region, the development and Reform Commission of the autonomous region, the Department of industry and information technology, the Department of human resources and social security, the Department of housing and urban rural development, the drug administration, Urumqi central sub branch of the people's Bank of China, and Xinjiang Taxation Bureau of the State Administration of Taxation jointly issued the We will implement a package of tax reduction and fee reduction policies to help enterprises and individual businesses return to work and production and stable development, and promote the smooth operation of the region's economy.

To implement the policy of phased reduction and exemption of enterprise social security fee: for small and medium-sized enterprises and individual industrial and commercial households insured by units, the policy of Exempting the payment part of pension, unemployment and work-related injury from three social insurance units shall be extended to December 31, 2020; enterprises with production and operation difficulties affected by the epidemic situation may continue to postpone the payment of social insurance premium until December 31, 2020, and the overdue fine will be exempted during the period of deferred payment; Individual industrial and commercial households and flexible employees who participate in the basic endowment insurance of enterprise employees as individuals may voluntarily postpone the payment if it is really difficult to pay the basic endowment insurance premium in 2020. The payment can be continued in 2021, and the payment period will be accumulated; for the non payment month in 2020, the supplementary payment can be made before the end of 2021, and the payment base can be selected independently within the upper and lower limits of the autonomous region's individual payment base in 2021.

Implement the VAT reform policy: focus on the implementation of the preferential tax reduction and exemption policy for small and micro enterprises and the return of incremental VAT allowance, so as to effectively reduce the tax burden of enterprises; encourage qualified enterprises to actively declare, and taxpayers can enjoy tax preference only through online declaration; comprehensively implement "non-contact" tax service; and implement the "non-contact" tax payment service; We will continue to implement tax incentives such as exemption from urban land use tax for agricultural, forestry, animal husbandry and fishery production land, and exemption from value-added tax on wholesale and retail seed, seedling, pesticide and agricultural machinery.

Implement the tax policy of epidemic prevention and control and return to work and production: further implement the policy of reducing the value-added tax collection rate of small-scale taxpayers from 3% to 1%; deduct the relevant equipment newly purchased by production enterprises of key guarantee materials for epidemic prevention and control before enterprise income tax before enterprise income tax; tax payers' income from transportation of key guarantee materials for epidemic prevention and control is exempt from value-added tax; We will exempt the value-added tax on the income from providing public transportation services, living services and express delivery services for residents' essential living materials, and further implement the preferential tax policies for the import and donation of epidemic prevention and control materials.

Implement the policy to reduce the tax burden of enterprises in distress: for small and micro enterprises in transportation, catering, accommodation and tourism, which are greatly affected by the epidemic, the real estate tax and urban land use tax will be exempted and extended to December 31, 2020; if the individual "double fixed households" start business during the epidemic period and their business income drops by more than 20%, they can apply for reduction of quota; For those who are difficult to declare and fail to pay taxes on schedule due to the epidemic situation, they shall apply for deferred declaration and tax payment according to law; small and micro enterprises and individual industrial and commercial households shall postpone the payment of income tax in 2020; second hand car distribution enterprises shall reduce the value-added tax on the sale of used cars, and the policy shall be implemented until December 31, 2023. Film screening services are exempt from VAT, and the policy will be implemented until December 31, 2020.

Our district will continue to implement the policy of reducing financing guarantee rate and financial subsidy, reducing electricity price, housing rent reduction and exemption policy for small and medium-sized enterprises and individual industrial and commercial households, delaying the payment of housing accumulation fund, reducing the supporting construction fee of municipal public infrastructure in accordance with the law, preferential clearing up the arrears of private enterprises, textile and clothing enterprises and medical protection products production enterprises Interest discount policy of working capital loan.

According to the policy, the rent of small and medium-sized and micro enterprises and self-employed industrial and commercial households renting state-owned assets for business operation will be exempted for three months from July; for small and micro enterprises and individual businesses renting non-state-owned houses for business operation, lessors are encouraged to reduce or postpone the collection of house rent on the basis of equal consultation between both parties. The state-owned enterprises and private enterprises whose main business is house leasing shall be given appropriate subsidies by the finance at all levels. From July 1 to December 31, 2020, the tax authorities at all levels will continue to exempt the property tax and urban land use tax according to the corresponding number of the actual rent reduction and exemption months for commercial buildings, shopping malls, markets, industrial parks and other lessors for individual industrial and commercial households during the epidemic period.

During the epidemic period, in order to relieve the special difficulties of textile and clothing enterprises and medical protective equipment manufacturers in the autonomous region, a financial discount of 50% of loan interest was granted to textile and clothing enterprises, mask, protective clothing, ventilator, forehead temperature gun, melt blown fabric and non-woven fabric production enterprises. The policy was extended to March 31, 2021.