Notice of the general office of the national development and Reform Commission on the key points of epidemic prevention and control

Notice on the management of the list of material production enterprises

Development and Reform Office Finance 2020 176number

General Office of SASAC,every province Autonomous Region Municipalities directly under the central government and cities specifically designated in the state plan Development and Reform Commission of Xinjiang production and Construction Corps,Relevant central enterprises
  according to Announcement on the prevention and control of pneumonia related to New Coronavirus infection treasury department State Administration of Taxation2020Year8number,hereinafter referred to as8Announcement No requirement,In order to do a good job in the list management of key material production enterprises for epidemic prevention and control,The relevant matters are hereby notified as follows.

one Tax policies enjoyed by enterprises included in the list management
   one according to8Announcement No,The epidemic prevention and control shall focus on the relevant equipment newly purchased by material production enterprises to expand production capacity,It is allowed to include one-time costs in the current period and deduct them before corporate income tax The production enterprises of key guarantee materials for epidemic prevention and control may apply to the competent tax authorities for a full refund of the increment of value-added tax on a monthly basis,among,Incremental tax allowance refers to2019year12Newly increased ending tax allowance at the end of the month.
   two Scope of key materials for epidemic prevention and control produced by enterprises,according to Letter of the general office of the national development and Reform Commission on the specific scope of providing key support materials for epidemic prevention and control Development and Reform Office Finance 2020 145number implement.According to the needs of epidemic prevention and control,The national development and Reform Commission may make dynamic adjustments.
two Enterprise declaration requirements
  The production enterprises of key materials for epidemic prevention and control applied for inclusion in the list must meet the following conditions
   one During epidemic prevention and control,Engage in the production of key materials for epidemic prevention and control specified in paragraph 2 of Article 1,And operate in compliance with laws and regulations
   two For group companies engaged in diversified business and their affiliated enterprises,Only taxpayers within the group who produce products within the scope specified in paragraph 2 of Article 1 can be included in the list
   three If you need to enjoy the relevant policies of pre tax deduction of enterprise income tax,It is necessary to explain the expanded or planned capacity and newly purchased equipment.
three Enterprise declaration process
   one The national development and Reform Commission is responsible for determining qualified central enterprises Including subordinate legal person enterprises name list.among,Central enterprises under the administration of SASAC shall be submitted to the national development and Reform Commission after unified examination and approval by SASAC,Other central enterprises may directly report to the national development and Reform Commission The application form is attached .The national development and Reform Commission shall submit it to the Ministry of Finance after review and summary State Administration of Taxation.
   two Each provincial development and reform department is responsible for reviewing and determining the list of qualified enterprises at and below the provincial level.among,State owned enterprises under the management of provincial SASAC shall be submitted to provincial development and reform departments after unified review by provincial SASAC,Other enterprises shall report to the provincial development and reform department in accordance with the principle of territorial management and procedures.All provincial development and reform departments shall review and summarize and submit them to the finance department at the same level Tax department.
four Strengthen list management
   one Development and reform departments at all levels should strictly strengthen the list management,Focus on reviewing whether the products produced by the enterprise meet the support scope of this notice,Whether to play the role of epidemic prevention and control and production guarantee.Once the enterprise is found to be fraud Defrauding tax preference and other illegal acts,The list shall be adjusted in time,Notify finance at the same level The tax department shall be disqualified from enjoying relevant tax policies,And investigate the corresponding responsibilities according to relevant regulations.
   two All provincial development and reform departments should strengthen cooperation with the finance departments at the same level Tax Work connection and cooperation of state-owned assets management and other departments,Timely understand the situation of key material production enterprises for epidemic prevention and control,Strengthen enterprise services,Timely coordinate and solve problems found,Major issues shall be reported to the national development and Reform Commission and other relevant departments in time.
five Relevant work requirements
  The development and reform departments at the provincial level shall work with the finance departments at the same level Tax department,Refer to the relevant requirements of this notice,Pay close attention to the formulation of local list management measures,Clarify the declaration process and specific requirements,Timely and actively disclose to the public.
  This Circular shall come into force as of the date of printing and distributing,The deadline will be notified separately according to the epidemic situation.

  enclosure List of manufacturers of key materials for epidemic prevention and control central enterprises application

     General Office of national development and Reform Commission

2020year2month28day

Provide specific scope of key support materials for epidemic prevention and control

one Medical protective clothing Isolation suit Isolation mask Medical and civil masks with protective effect Medical goggles Negative pressure ambulance Disinfection machine Killing supplies Alcohol and other medical materials manufacturers,Important raw and auxiliary materials required for the production of the above materials Manufacturers of important equipment and related supporting equipment

two New Coronavirus test kit Infrared temperature instrument Intelligent monitoring and detection system Related medical devices Pharmaceutical and other medical material manufacturers, Important raw and auxiliary materials required for the production of the above materials Manufacturers of important equipment and related supporting equipment,Communication equipment manufacturers that provide relevant information in response to the epidemic situation

three sugar Convenient and quick frozen food production enterprises,chemical fertilizer Pesticide production enterprise

four Vegetables Meat and egg milk Aquatic products, etc Vegetable basket Product manufacturer,Vegetable seedling Young livestock, young poultry and breeding livestock and poultry Aquatic seedling feed Seed production enterprise

five Salt production enterprise

six Tent quilt with cotton wadding Cotton coat Production enterprises of folding beds and other disaster relief materials,foodstuff Edible oil production enterprise