[38 tax reductions in 2022 tax reduction and fee reduction] ㉖ national commodity reserve tax preferential policy

At present, my country's economic development is facing the contraction of demand, impact, and expected weakening triple pressure. The tax reduction policy is an effective "pressure reduction valve", which helps to stabilize market entities and thereby stabilize the basic economic market. In 2022, the state implements a new combined tax support policy. It provides tax support for market entities, especially small and medium -sized enterprises, individual industrial and commercial households, manufacturing, and special difficulties.

The "2022 tax reduction and fee reduction 38" column focuses on the relevant policies of tax reduction and fees, helping enterprises and individuals better understand policies, grasp policies, make good use of policies, and release policy dividends to the greatest extent, stimulate market vitality, and stabilize market confidence.

Enjoy the subject

Accept the commission of relevant departments of the people's governments at or above the county level, undertake 5 kinds of commodity reserve tasks of grain (including soybeans), edible oil, cotton, sugar, and meat, and obtain a financial reserves or subsidies.

Among them, the reserve management company and its direct libraries that undertake relevant central government departments and their direct libraries, including China Reserve Grain Management Group Co., Ltd., their branches, direct libraries, China Business Reserve Commodity Management Center Co., Ltd. Library and national reserve meat library.

Yunnan provincial grain, edible oil, sugar, and meat reserve enterprises refer to the commissioned by the Provincial Development and Reform Commission, the Provincial Department of Finance, the Provincial Department of Commerce, the Provincial Food and Reserve Bureau to undertake provincial grain, edible oil, sugar, and meat Reserve tasks and obtain provincial financial reserve funds or subsidies.

Yunnan Prefecture (city) level, county (city, district) -level grain, edible oil, sugar, and meat reserve enterprises refer to the development, finance, business, food and reserves of the government of the state (city), county (city, district) government Entrusted by the departments, undertake the task of grain, edible oil, sugar, and meat reserve tasks at the state (city) level or county (city, district) level, and obtain the storage or subsidy of the state (city) or county (city, district) fiscal reserves or subsidies enterprise.

Content

For the exemption of stamp duty for the product reserve management company and its direct library funds; the purchase and sale contract for the book to be issued in the process of undertaking the commodity reserve business is exempted from the stamp duty, and the stamp duty chapter shall be paid by the other parties of the contract.

For real estate and land that undertakes the commodity reserve business by the commodity reserve management company and its direct library, it is exempted from the real estate tax and urban land use tax.

Policy enforcement period

January 1, 2022 to December 31, 2023

Policy basis

"Announcement of the General Administration of Taxation of the Ministry of Finance on continuing to implement some national commodity reserve tax preferential policies" (announcement of the General Administration of Taxation of the Ministry of Finance 2022 No. 8)

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