id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-17277	Shi, Yanping	Supporting Small and Medium-sized Enterprises to Resume Production During the Epidemic Effect Analysis of Tax Policy	2024	6	.pdf	application/pdf	5124	204	41	(2) In terms of corporate income tax, for enterprises with difficulties that have been greatly affected by the epidemic, the period for carrying forward losses is allowed to be extended to eight years; For enterprises that newly purchase relevant equipment to expand the production of epidemic prevention and control materials, the newly purchased relevant equipment is allowed to be included in the pre-tax deduction of enterprise income tax; Companies are allowed to fully deduct the cash and goods they donate in response to the COVID-19 pandemic when calculating taxable income. We will extend the effective period of the preferential policy for deferment of principal and interest payment on loans for small and medium-sized enterprises, and extend the period for inclusive small and micro enterprises and other enterprises in difficulties according to their specific circumstances.	cache/fbem-17277.pdf	txt/fbem-17277.txt