The term "small and medium-sized enterprises" as mentioned in these Regulations refers to medium-sized enterprises, small enterprises and micro-enterprises established in accordance with the national classification standards for small and medium-sized enterprises. Article 3 The people's governments at or above the county level shall incorporate the promotion of the development of small and medium-sized enterprises into the national economic and social development plan, adhere to the high-quality development oriented to ecological priority and green development, actively provide guidance, help and services for small and medium-sized enterprises in terms of policies, financing and business environment, guide the institutional innovation of small and medium-sized enterprises, establish a modern enterprise system, improve the corporate governance structure, and enhance their self-development ability. Article 4 People's governments at or above the county level shall strengthen the construction of government integrity and public legal services, improve the fault-tolerant assistance mechanism for entrepreneurs, and protect the property rights, intellectual property rights and other legitimate rights and interests of small and medium-sized enterprises and their investors according to law. Fifth small and medium-sized enterprises should operate according to law, abide by laws and regulations, follow the principle of good faith, standardize internal management and improve management level; Shall not harm the legitimate rights and interests of workers, shall not harm the public interests. Article 6 The people's government of the autonomous region shall co-ordinate the development of small and medium-sized enterprises in the whole region and formulate policies to promote the development of small and medium-sized enterprises.
The people's governments at or above the county level shall establish a coordination mechanism for the promotion of small and medium-sized enterprises, clearly define the comprehensive management department responsible for the promotion of small and medium-sized enterprises, be responsible for the promotion of small and medium-sized enterprises within their respective administrative areas, organize the implementation of the development policies for small and medium-sized enterprises, and provide guidance services, comprehensive coordination, supervision and inspection for the promotion of small and medium-sized enterprises; Other relevant departments are responsible for the promotion of small and medium-sized enterprises within their respective responsibilities. Article 7 The statistical department of the people's government at or above the county level shall, jointly with the comprehensive management department responsible for promoting the development of small and medium-sized enterprises and other relevant departments, establish a statistical monitoring system for small and medium-sized enterprises, regularly publish relevant information about small and medium-sized enterprises, and publish a report on the development of small and medium-sized enterprises in the first quarter of each year. Article 8 The people's governments at or above the county level and their relevant departments shall establish and improve the database of small and medium-sized enterprises on the basis of the enterprise credit information publicity system and the directory of small and micro enterprises, so as to realize the sharing of enterprise credit information. Chapter II Financial and Tax Support Article 9 The people's governments at or above the county level shall, according to the actual situation, arrange special funds for the development of small and medium-sized enterprises in the financial budget at the corresponding level; Other special funds used to support the development of enterprises should give priority to supporting qualified small and medium-sized enterprises. Tenth special funds for the development of small and medium-sized enterprises are mainly used to support the professional, refined, characteristic and innovative development of small and medium-sized enterprises, the construction of public service system and financing service system, industrial transformation and upgrading and information construction. Article 11 The special funds for the development of small and medium-sized enterprises shall be earmarked for special purposes, and the comprehensive management department of the people's government at or above the county level responsible for promoting the development of small and medium-sized enterprises shall put forward the use plan and arrange the use together with the financial department at the same level. The management and use of special funds adhere to the principles of standardization, openness and transparency, implement budget performance management, and accept the supervision of the financial department and the audit department. Article 12 The people's government of the autonomous region shall set up a fund for the development of small and medium-sized enterprises, operate in a market-oriented and corporatized manner, and implement a professional manager system, which is mainly used to guide and drive social funds to support the development of small and medium-sized enterprises in seed stage and initial stage.
The administrative office of the Union and the people's governments of cities and counties divided into districts may set up small and medium-sized enterprise development funds.
The establishment and management of the SME Development Fund shall be implemented in accordance with the relevant provisions of the State Council. Thirteenth people's governments at or above the county level and their relevant departments shall promptly announce to the public the relevant preferential policies of the state and the autonomous region to promote the development of small and medium-sized enterprises, such as taxation and administrative fees, and provide services for small and medium-sized enterprises to enjoy preferential policies. Article 14 The tax authorities of the people's governments at or above the county level shall implement the preferential tax policies of the state according to law, implement measures such as deferring, reducing or exempting enterprise income tax and value-added tax for qualified small and micro enterprises, simplify the procedures for tax collection and management, and reduce the tax burden of enterprises.
The relevant departments of the people's governments at or above the county level shall, in accordance with the provisions, reduce administrative fees involving small and medium-sized enterprises and reduce service fees. Chapter III Financing Promotion Article 15 The people's governments at or above the county level shall establish a credit incentive mechanism for small and medium-sized enterprises, encourage and guide financial institutions to adjust credit structure, innovate credit products and increase credit support for small and medium-sized enterprises.
The people's governments at or above the county level may set up a credit risk compensation fund for small and medium-sized enterprises, and give loan risk compensation to banks, guarantee and insurance institutions that provide financing services for small and medium-sized enterprises. Article 16 The people's governments at or above the county level shall cooperate with the banking regulatory agencies, urge banking financial institutions to improve the credit due diligence exemption regulations and performance appraisal schemes, and take reasonable measures to improve the tolerance of non-performing loans of small and micro enterprises.