Tax Policy: Circular on enterprise declaration of key anti-epidemic materials production

2020-03-27    JL.gov

On March 24, 2020, the Jilin Provincial Development and Reform Commission issued a circular on enterprise declaration of key anti-epidemic materials production. The declaration-related affairs are summarized as follows:

 

Ⅰ. Specific scope of key anti-epidemic materials

1, Medical emergency materials.

(1) Key medical supplies such as protective suit, isolation suit, isolation face shield, medical mask, medical eyewear, virus nucleic acid detection kit, sterilizer, disinfection product, infrared thermometer, relevant medical devices, medicines, etc.

(2) Important raw & auxiliary materials and equipment required for producing the above materials.

(3) Communication devices for providing relevant information to the epidemic.

2, Living materials.

(1) Relief materials such as tent, quilt, cotton-padded coat and folding bed.

(2) Guaranteed supplies in the market amid epidemic such as grain, cooking oil, salt, sugar, vegetable, meat, egg, milk, aquatic product, instant and frozen foods and other important daily necessities.

(3) Agricultural materials such as vegetable seedling, livestock, aquatic breed, fodder, chemical fertilizer, seed and pesticide.

 

Ⅱ. Enterprise declaration requirements

1, The production enterprises have been engaged in the production of key anti-epidemic materials within the specified scope and have operated in accordance with the laws and regulations amid epidemic.

2, Only taxpayers in the group companies and their subsidiaries which produce materials within the specified scope are to be included in the list.

 

Ⅲ. Other affairs

1, The financial and taxation departments shall be responsible for the interpretation of relevantly involved issues like tax policies in the process of enterprise declaration.

2, The circular shall be implemented as of the date of printing and issuing, and the effective time is to be further notified as required by the National Development and Reform Commission.