Besides, for regions still in the top-level response to the epidemic prevention and control on March 23, the tax filing deadline can be further extended, as determined by the provincial tax bureau, in accordance with the law and regulations.
To ease businesses’ tax compliance burdens under the COVID-19 outbreak, previously, the STA extended the tax filing deadline in February twice. According to the STA, tax filings for February have been completed in all regions of China except Hubei Province.
To support small and micro firms, recently, the STA also rolled out preferential tax policies for small taxpayers. According to the STA Announcement  No.13 released on February 28, from March 1, 2020 to May 31, 2020, small taxpayers in Hubei province can be exempted from value-added tax (VAT) rate of 3 percent. During this period, small taxpayers outside Hubei province can pay a lower VAT rate of one percent instead of 3 percent.