自然灾害损失税务处理

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全国防灾减灾日 | 请收下这份税惠大礼包
蓝色柳林财税室· 2025-05-12 10:23
Corporate Income Tax - Enterprises can deduct reasonable expenses related to income when calculating taxable income, including costs, fees, taxes, losses, and other expenditures [3] - Losses that can be deducted include losses from fixed assets, inventory, property transfers, bad debts, and losses due to natural disasters [3] - Public welfare donations can be deducted from taxable income, with a limit of 12% of annual profit, and any excess can be carried forward for three years [3] Personal Income Tax - Individuals suffering significant losses due to natural disasters can apply for a reduction in personal income tax [4] - Relief funds and insurance compensation received by individuals are exempt from personal income tax [4] Property Tax and Urban Land Use Tax - Taxpayers can apply for a reduction or exemption of property tax and urban land use tax for the year of significant losses caused by natural disasters, with the total exemption not exceeding the net loss after deducting insurance compensation and other compensations [5][6] Deed Tax - Individuals who lose housing due to force majeure and subsequently acquire housing rights are exempt from deed tax [7]