Policies for the continuation of a combination tax support policy -exempting value -added tax for poverty alleviation goods donations

In order to facilitate the timely understanding of the applicable tax support policies in time, the State Administration of Taxation has sorted out the newly introduced and continued implementation policies, and forms a new combined combination in accordance with the compilation of the subject, the preferential content, the conditions, and the policy basis for the policy basis. Tax and fees support policy guidelines will continue to be updated in accordance with the new tax policy situation. Today, I will take you to understand: Continuing the implementation of tax support policies -poverty alleviation goods donation exemptional VAT policy.

Poverty alleviation goods donation exemption VAT policy

Enjoy the subject

The goods that are produced, commissioned or purchased through public welfare social organizations, county levels and above, and their composition departments and direct institutions, or directly donate to units or individuals or individuals or individuals or individuals or individuals or individual industrial and commercial households in the target of poverty alleviation.

Content

From January 1, 2019 to December 31, 2025, the units or individual industrial and commercial households will produce self -produced, commissioned processing or purchase of goods through public welfare social organizations, county -level and above people's governments, and their formation departments and direct institutions. , Or directly donate to units and individuals who target poverty alleviation areas for free, and levy value -added tax. During the policy execution period, if the target area of ​​poverty alleviation is achieved, the above -mentioned policies can be continued.

Enjoy condition

1. The "target areas of poverty alleviation" include 832 key counties in poverty alleviation and development in the country, and the county's district and county counties (6 counties and 1 city in Aksu area in Xinjiang) and the poverty -stricken villages in the establishment of files.

2. From January 1, 2015 to December 31, 2018, the donation of poverty alleviation goods that meet the above conditions can be traced back to the above -mentioned value -added tax policies.

3. Before the announcement of Announcement No. 55 in 2019 (that is, before April 10, 2019), the value -added tax tax that should be levied as required by the storage shall be exempted, and the value -added tax tax or the taxpayer shall be paid in the future. Go to the tax retirement. If a special VAT invoice has been issued to the purchaser, the dedicated invoice shall be recovered before the tax exemption shall be processed. Those who cannot recover special invoices are not tax -free.

Policy basis

1. "Announcement of the State and Rural Revitalization Bureau of the Ministry of Taxation of the Ministry of Finance and Social Security of the Ministry of Human Resources and Social Security on the Exhausting Poverty Alleviation Tax Policy Policy Policy" (2021 No. 18)

2. "Announcement on the Poverty Alleviation Office of the State Council of the General Administration of Taxation of the Ministry of Finance on Poverty Alleviation Office on Poverty Alleviation and Donation of Value VAT" (No. 55, 2019)

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