1. Guiding ideology and basic principles (1) Guiding ideology.

Adhere to the basic requirements of putting people first, respecting nature, taking all aspects into account, basing ourselves on the present and focusing on the long term, fully draw on the successful experience of Lushan earthquake recovery and reconstruction, carry forward the spirit of self-reliance and hard work, innovate systems and mechanisms, and integrate restoration and reconstruction with ecological restoration, urbanization, and

Combining new rural construction and poverty alleviation and development, combining "blood transfusion" and "hematopoiesis", give priority to solving the problems that the disaster-stricken people are most concerned about and have the most urgent needs, scientific assessment, scientific planning, and scientific reconstruction, and strive to restore the reconstruction and economic and social recovery of the disaster-stricken areas

The level of development has reached a new level.

(2) Basic principles.

With reference to the post-disaster recovery and reconstruction policies and measures of the Lushan earthquake, we support the post-disaster recovery and reconstruction of the Ludian earthquake. Based on the actual situation that the disaster-stricken areas are concentrated and contiguous areas with special difficulties, the central government has increased its support and strives to achieve the maximum benefits and best results of post-disaster recovery and reconstruction.

First, the central government coordinates and assumes the total amount.

Based on the scale of disaster losses, post-disaster recovery and reconstruction needs, local financial resources, donation funds, etc., coordinate existing financial funds for post-disaster recovery and reconstruction, implement total responsibility for local governments, and use various policies comprehensively to ensure that policy arrangements, funds

Investment and reconstruction planning are connected and coordinated with each other.

The second is to highlight the key points and take into account the general.

Focus on supporting the restoration and reconstruction of residential housing, public services, geological disaster prevention and control, infrastructure and industries in severely affected areas, and also consider the repair and reconstruction of damaged housing for urban and rural residents in general disaster-stricken areas.

The third is to focus on the local area and support from all parties.

Carry forward the great earthquake relief spirit, combine state support, social assistance, mass mutual assistance, and production self-rescue, give full play to the main role of local governments and the masses, fully mobilize market and social forces, and strive to form a joint force for post-disaster recovery and reconstruction.

The fourth is to plan carefully and pay attention to actual results.

Coordinate the implementation of various policies and measures, rationally arrange various types of funds, innovate systems, mechanisms and ideas, use money wisely, and do not engage in construction that exceeds national conditions or standards to ensure maximum benefits.

Strengthen supervision and inspection of all aspects of the use of post-disaster recovery and reconstruction funds to ensure compliance and reasonable use of funds.

2. Main policies (1) Make overall arrangements for post-disaster recovery and reconstruction funds.

In accordance with the Lushan earthquake post-disaster recovery and reconstruction subsidy fund standards, and taking into account the actual conditions of the Ludian earthquake-stricken areas, the central government arranged the Ludian earthquake post-disaster recovery and reconstruction subsidy funds, which are contracted to local governments, and Yunnan Province makes overall arrangements for their use.

The Ministry of Finance formulates subsidy fund management measures to ensure the safe, standardized and effective use of funds.

Yunnan Province should adjust its expenditure structure to concentrate financial resources on post-disaster recovery and reconstruction.

All types of donated funds must be integrated into the post-disaster recovery and reconstruction plan, and Yunnan Province shall make overall arrangements for post-disaster recovery and reconstruction.

Guide public welfare social groups such as the Red Cross and charity societies to use the donated funds they receive to subscribe for or undertake the construction of projects in the reconstruction plan.

Post-disaster recovery and reconstruction funds are raised through multiple channels such as bank loans and self-raised funds by residents and enterprises.

(2) Tax policy.

1. Reduce corporate tax burden.

(1) Enterprises with serious losses in severely affected areas will be exempted from corporate income tax for the year during the post-disaster recovery and reconstruction period.

Enterprises in disaster-stricken areas are exempt from corporate income tax on earthquake relief and post-disaster recovery and reconstruction funds and materials obtained through public welfare social groups, people's governments at or above the county level and their departments, as well as tax exemptions and additional income stipulated in tax laws and regulations and approved by the State Council.

.

Rural credit cooperatives in disaster-stricken areas will be exempted from corporate income tax for five years.

(2) Import tax incentives will be given to enterprises and units in disaster-stricken areas or those supporting reconstruction in disaster-stricken areas that import bulk materials and equipment that cannot be supplied domestically within three years and are directly used for post-disaster recovery and reconstruction.

2. Reduce personal tax burden.

Donations received by individuals in disaster-stricken areas, disaster relief funds received from governments at all levels, and subsidy income related to earthquake relief obtained by front-line personnel involved in earthquake relief in accordance with standards prescribed by local governments at all levels and their departments are exempt from personal tax.

Income Tax.

3. Support the restoration and reconstruction of infrastructure, houses and buildings.

(1) Urban land use tax will be exempted on land for housing construction organized by the government for disaster-stricken residents, and land value-added tax will be exempted on transfer.

(2) The cultivated land occupied by farmers whose houses collapsed due to the earthquake will be exempted from cultivated land occupation tax within the prescribed standards for the reconstruction of their houses.

(3) For affordable housing constructed by the government, stamp duty is exempted from the signed construction project survey and design contract, construction and installation project contract, property rights transfer document, and house rental contract.

(4) Deed tax will be exempted for disaster-stricken residents who purchase affordable housing; deed tax will no longer be levied on residents’ houses that have been damaged by the earthquake but have not paid deed tax.

(5) With the approval of the Yunnan Provincial People's Government, properties and land damaged by disasters identified by relevant departments will be exempted from property tax and urban land use tax in the year of post-disaster recovery and reconstruction period.

Taxes paid by taxpayers who have been approved for tax exemption can be deducted from the tax payable in subsequent years.

4. Encourage all sectors of society to support earthquake relief and post-disaster recovery and reconstruction.