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台风过境，货品浸水、房屋坍塌怎么办？如何减少损失？为保障广大纳税（费）人权益，广东省税务局将本月征期延后一天至9月18日，并梳理台风给企业或个人造成的损失所能享受的税收优惠，及时送达纳税（费）人。
What would you do if the goods are flooded and the houses collapsed? How to reduce the loss? In order to protect the right of all taxpayers, the Guangdong Tax Bureau postponed the date of tax levied to September 18, and check what tax benefits could be offered to the enterprises or individuals that suffered losses in the typhoon.
省税务局有关负责人介绍，纳税人在此次台风中遭受的损失可以抵扣增值税进项税额，已抵扣的不需做进项税额转出，还能享受企业所得税税前扣除、减征个人所得税等方面的税收政策优惠。其中，因风、火、水、地震等严重自然灾害造成重大损失的个人，以扣除保险赔款后的实际损失额为限，给予减征应纳税所得额。减免税额最高不超过受灾当年度全年应纳个人所得税款的80%。
The relevant person in charge of Provincial Tax Bureau said that the taxpayer suffered losses in the typhoon can be deducted from VAT input tax, not need to do input tax transfer if has deducted, but also could get the tax policy benefits of the enterprise income tax and personal income tax deduction. People who get heavy losses due to wind, fire, water, earthquakes and other serious natural disasters, could enjoy which deduct the actual loss after the insurance payment, to reduce the taxable income. The maximum amount of tax deduction shall not exceed 80% of the annual income of the affected persons.
此外，因海水倒灌，或被大树砸坏或被海水浸泡导致车辆报废的，报废车辆已缴的车船税还可以申请退税。
In addition, vehicles could also apply for vehicle and vessel tax refund if they were scrapped due to seawater intrusion, smashed by the big tree or flooded.
台风中受损的房屋，可酌情给予减税或免税（房产税）的优惠。因不可抗力灭失住房而重新购买住房的，在契税方面酌情准予减征或者免征。
The houses damaged in the typhoon may be granted a tax reduction or tax exemption (property tax) as appropriate. If a person purchases a new house because of the loss of a house by force majeure, he shall be allowed to reduce or exempt from the tax as appropriate.
救灾行动中的物资运输，凡附有县级以上（含县级）人民政府抢险救灾物资运输证明文件的运费结算凭证，免纳印花税。在资源税方面，纳税人开采或者生产应税产品过程中，因意外事故或者自然灾害等原因遭受重大损失的，可申请办理资源税减免。
For the transportation of materials in disaster relief operations, stamp duty shall be exempted if there is a certificate of freight settlement attached to the transportation documents of materials for disaster relief provided by the people's governments at or above the county level (including the county level). In respect of resources tax, if a taxpayer suffers heavy losses due to accidents or natural disasters during the process of mining or producing taxable products, he may apply for a reduction or exemption of resources tax.
办理材料 Documents required:
1.《纳税人减免税申请核准表》；
2.提供减免税申请报告（列明减免税理由、损失范围、损失发生期间、损失财物数量、受损金额等）；Provide tax deduction and exemption application report (specify the reasons for tax deduction and exemption, scope of loss, period of loss, amount of property lost, amount of damage, etc.)
3.居民身份证或其他证明身份的合法证件；A resident identity card or other legal document certifying identity.
4.自然灾害损失证明材料原件和复印件。Original and photocopy of proof materials for natural disaster losses
经有关部门鉴定，对毁损不堪居住的房屋和危险房屋，在停止使用后，可免征房产税。
After appraisal by the relevant departments, the damaged houses and dangerous houses can be exempted from property tax after they are stopped using.
报送资料：《纳税人减免税备案登记表》：房地产权证；证明房产原值的资料；屋毁损鉴定证明材料。
Information submitted: Taxpayer's Tax Reduction and Exemption Registration Form: Real Estate Rights Certificate; Material proving the original value of Real Estate; Material proving the appraisal of house damage.
房屋大修停用在半年以上的，经纳税人申请，在大修期间可免征房产税。
If the housing overhaul is suspended for more than six months, the property tax can be exempted from the application of the taxpayer during the overhaul period.
报送资料：《纳税人减免税备案登记表》；房地产权证；证明房产原值的资料；房屋大修相关证明材料。
Information submitted: Taxpayer's Tax Reduction and Exemption Registration Form; Real Estate Title Certificate; Material proving the original value of real estate; Material proving the overhaul of housing.
因不可抗力灭失住房而重新购买住房的，酌情准予减征或者免征。
If the house is re-purchased due to force majeure and the loss of housing, it shall be granted as reduction or exemption as appropriate.
办理所需提交的资料：《契税纳税申报表》原件，房管部门出具的住房灭失证明原件及复印件（原件核对后退还）；重新购置住房合同、协议，房屋权属变更、过户文书原件及复印件（原件核对后退还）；个人身份证明原件及复印件（原件核对后退还）。
To handle the required submissions: the original of the Deed Tax Return, the original and photocopy of the house loss certificate issued by the housing management department (the original is checked and returned); the Contract and Agreement for the re-purchase of the house, Change of the ownership of the house, the original and photocopy of the transfer document (the original is checked and returned); the original and photocopy of the personal identity certificate; and Photocopy (return after original check).
已完税的车船因报废、灭失的，纳税人可申请退还自报废、灭失月份起至本年度终了期间的税款。
Taxpayers may apply for a refund of the tax for the period from the month of abandonment or loss to the end of the current year if the taxed vehicle or vessel is abandoned or lost.
报送资料：《退（抵）税申请表》；车船产权证（行驶证）；纳税人遭受自然灾害造成车船报废、灭失的相关证明材料；个人退税的提供退税的银行卡复印件。
Information submitted: Application Form for Tax Rebate (Credit); Vehicle and Vessel Property Rights Certificate (Traveling Permit); Certificate of Rejection or Loss of Vehicles and Vessels Caused by Natural Disasters for Taxpayers; Copy of Bank Card for Personal Tax Rebate.
根据《关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）附件2的规定，被保险人获得的保险赔付为不征收增值税项目。
According to policy, the insurance indemnity obtained by the insured is a VAT-free item.
Source（来源）：Guangzhou Daily（广州日报） |
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发表于 2018-9-21 17:31:00