Group 1 - The article discusses tax and fee preferential policies to support rural revitalization and infrastructure construction, specifically focusing on heating enterprises in the "Three North" regions [2][3]. - Heating enterprises in the "Three North" regions will be exempt from value-added tax (VAT) on heating fee income from residents until the end of the 2027 heating season [2][3]. - The "Three North" regions include various provinces and municipalities such as Beijing, Tianjin, Hebei, and Inner Mongolia, among others [3]. Group 2 - Conditions for enjoying the tax exemption include being a heating enterprise, which encompasses production and operation of heating products [3]. - The heating period is defined as the time from the start of heating in the second half of the year to the end of heating in the following year [3]. - The heating fee income subject to VAT exemption must be accounted for separately according to the relevant regulations [3].
供热企业采暖费收入免征增值税
蓝色柳林财税室·2025-10-02 01:14