On the property tax, urban land use tax, travel tax concessions, hurry to see! Help enterprise policy orientation?

On April 9th, Liu Yi, Deputy Director of the Property and Behavior Tax Department of State Taxation Administration of The People's Republic of China, gave a detailed explanation of the preferential policies of property and behavior tax such as property tax, urban land use tax and vehicle and vessel tax during the epidemic in the "Tax Lecture Hall" held in State Taxation Administration of The People's Republic of China.

1. Is there any preferential tax policy to support epidemic prevention and control and economic and social development, specifically to support logistics enterprises?

A: In this epidemic, the logistics industry has been greatly affected. In order to accelerate the resumption of transportation, express delivery and other logistics industries, on March 3 this year, the the State Council executive meeting deliberated and decided to increase tax reduction and fee reduction in stages, and continue to implement the policy of halving the urban land use tax for bulk commodity storage land that expired at the end of last year within a certain period of time.

In order to implement the decision of the executive meeting of the State Council, State Taxation Administration of The People's Republic of China, together with the Ministry of Finance, issued the Announcement on Continuing to Implement the Preferential Policies of Urban Land Use Tax for Bulk Commodity Storage Facilities of Logistics Enterprises on March 3 this year (AnnouncementNo. 16 of the Ministry of Finance and State Taxation Administration of The People's Republic of China, 2020). It is stipulated that from June 5438+1 October1day in 2020 to February 3 1 day in 2022, the urban land use tax will be levied at a reduced rate of 50% of the applicable tax standard for bulk commodity storage facilities owned (including self-use and lease) by logistics enterprises.

2. During the epidemic in COVID-19, preferential policies of property tax and urban land use tax were introduced in various places. Why can taxpayers of the same type enjoy preferential policies in some provinces, but not in others?

A: At present, in order to support the prevention and control of epidemic situation and the resumption of production of enterprises, all provinces, autonomous regions and municipalities directly under the Central Government have issued local support policies such as property tax, urban land use tax, vehicle and vessel tax, and their finance and taxation departments have successively formulated operational documents. Due to the different impacts of the epidemic on different places, the economic development of different places is not completely consistent, and the tax policies introduced by different places in combination with their own reality are also different in terms of applicable objects, implementation period and management methods. For example, some provinces give tax relief mainly for small and medium-sized enterprises, some focus on transportation, accommodation, catering, culture, entertainment and tourism, some provinces give tax relief for less than three months, some for half a year, and some for automatic relief.

Taxpayers need to enjoy preferential policies according to local regulations. The local tax authorities will take further practical measures, intensify publicity and explanation, and ensure that taxpayers know about local preferential tax policies and enjoy them. It is also suggested that taxpayers should pay more attention to the local preferential tax policies and operational regulations, ensure the good use of policies, and return to work more smoothly to reach production.

3. I am the owner of the shop, and the term of the lease contract signed with the tenant is 20 19 10 to 2021012310. Considering the cause of the epidemic, tenants were exempted from monthly rent in February this year. How to pay property tax in February? Is it applicable to the provisions of Caishui No.2010121that the property tax shall be paid by the property owner according to the original value of the property during the rent-free period?

Answer: The Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on the Policy of Land Use Tax for Resettlement of Disabled Employment Units (Caishui No.201KLOC-0/21) stipulates that if the lease contract signed by both parties has a rent-free period, the property owner shall pay the property tax according to the original value of the property during the rent-free period. Due to the epidemic situation in COVID-19, taxpayers give tenants temporary rent relief and share the impact of the epidemic situation with * * * *, which does not belong to the rent-free situation stipulated in the lease contract signed by both parties in advance, and the provisions of Caishui No.2010121are not applicable, that is, the property tax is not calculated and paid according to the original value of the property, but is handled according to the provisions of the Provisional Regulations on Property Tax. If the property is rented, it is 10 of the rental income.

The property tax of the above-mentioned shop owner taxpayers in February shall be calculated and paid according to the actual rental income multiplied by 12%. If the rent is reduced to zero, the property tax will also be zero.

4. In order to encourage the resumption of work and production, what are the preferential policies for individual industrial and commercial households in terms of property tax and urban land use tax?

A: On February 25th, the executive meeting of the State Council decided to encourage all localities to support lessors to reduce or exempt the property rent of individual industrial and commercial households by reducing or exempting urban land use tax. At present, all provinces, autonomous regions and municipalities directly under the central government have introduced or are studying the introduction of corresponding tax reduction and exemption measures in light of the degree of local individual industrial and commercial households affected by the epidemic. Taxpayers can pay more attention to the detailed provisions of local policies and apply for enjoyment according to regulations.

Due to the epidemic situation in COVID-19, the catering industry has closed down. Do taxpayers still need to pay property tax and urban land use tax during this period? Is there a tax reduction or exemption policy?

A: Considering that accommodation, catering and other industries are difficult industries that are greatly affected by the epidemic, on the basis of national unified tax policies such as value-added tax and enterprise income tax, various provinces, autonomous regions and municipalities directly under the Central Government have successively introduced tax relief policies such as property tax and urban land use tax. Catering enterprises that meet the local tax reduction and exemption conditions may apply for corresponding preferential policies.

6. Due to the early renewal of insurance at the end of last year, the insurance institution failed to collect and remit this year's travel tax, and taxpayers need to handle the travel tax payment business by themselves. Affected by the epidemic, it is difficult for the tax service office to pay taxes. Can I handle the travel tax business through the electronic tax bureau?

A: According to the current travel tax regulations, there are two ways for taxpayers to pay travel tax: one is to collect and remit it through insurance institutions; The second is to pay by yourself to the tax bureau. In order to maximize the convenience of taxpayers, travel tax is mainly collected and remitted by insurance companies at the time of insurance, and taxpayers generally do not need to declare and pay by themselves. At present, the exchange rate is over 98%.

For a few taxpayers who renew their insurance in advance in the following year, when the insurance is renewed normally in the second year, the travel tax can be collected and remitted by the insurance institution. However, if the vehicle inspection time does not reach the normal replacement time, and the vehicle and vessel tax payment certificate needs to be provided according to the relevant regulations, the vehicle and vessel tax payment business can be handled through the electronic tax bureau or the mobile APP.

At present, most provinces (cities) can realize the whole process of vehicle and vessel tax payment through the electronic tax bureau, and the tax authorities in Tianjin, Hebei, Guangdong, Henan and other places have also developed mobile app online processing. Especially during the epidemic prevention and control period, local tax authorities vigorously expanded online tax payment channels, and actively guided taxpayers to declare and pay vehicle and vessel tax by means of "non-contact tax payment" such as electronic tax bureau or mobile APP mobile payment.

For a few provinces and cities that have not yet realized the payment of vehicle and vessel tax through electronic tax bureau or mobile APP, the tax authorities have also taken measures such as making an appointment to reduce the gathering of taxpayers, which not only ensures taxpayers to handle tax business in time, but also effectively reduces the risk of epidemic spread.

7. With regard to the income from providing public transport services and living services, as well as the income from providing express delivery services for residents' necessities and transporting key materials for epidemic prevention and control, VAT is not required, so is it necessary to pay urban maintenance and construction tax?

A: According to the current tax law, all units and individuals who pay value-added tax are taxpayers of urban maintenance and construction tax, based on the actual value-added tax paid by taxpayers, and pay at the same time with the value-added tax.

According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Supporting Tax Collection and Management Matters Related to Prevention and Control of Pneumonia in novel coronavirus (State Taxation Administration of The People's Republic of China Announcement No.4, 2020), taxpayers can enjoy VAT-free income according to the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance on Supporting Tax Policies Related to Prevention and Control of Pneumonia in novel coronavirus (State Taxation Administration of The People's Republic of China Announcement No.8, 2020, Ministry of Finance). That is to say, the income from providing public transport services and life services, as well as providing express delivery services for residents' daily necessities and transporting key materials for epidemic prevention and control are exempted from urban maintenance and construction tax, education surcharge and local education surcharge on the basis of VAT exemption. (Economic Daily reporter Dong Bijuan)