图解税收｜台风过境，资产受损如何应对？

Core Viewpoint - The article outlines tax relief policies available for individuals and businesses affected by natural disasters, specifically focusing on the recent impact of Typhoon "Zhu Jie Cao" in Ningbo, detailing how losses can be managed for tax purposes [4][6][7]. Tax Relief Policies - Businesses suffering inventory losses due to the typhoon can deduct these losses from their taxable income, provided they are reasonable and related to income generation [7][8]. - Input tax amounts related to damaged assets do not need to be reversed for losses caused by the typhoon, as these do not qualify as abnormal losses [6][7]. - Insurance compensation received for losses due to the typhoon is not subject to value-added tax [7][9]. Personal Tax Considerations - Individuals receiving insurance payouts for typhoon-related damages are exempt from personal income tax [9]. - Donations made by individuals to disaster relief efforts through recognized charitable organizations can be deducted from their taxable income, up to 30% of their declared taxable income [9][10]. Filing Extensions - Taxpayers severely affected by the disaster may apply for an extension on tax filings, which must be approved by tax authorities [10][11]. - Taxpayers unable to pay taxes on time due to special difficulties, including those caused by natural disasters, can also apply for a payment extension, not exceeding three months [11].