People's governments of all provinces, autonomous regions and municipalities directly under the Central Government, ministries and commissions of the State Council, and institutions directly under the Central Government: Small and medium-sized enterprises (SMEs) are an important force in China's national economy and social development, and the promotion of the development of SMEs is an important foundation for maintaining the steady and rapid development of the national economy, and is a major strategic task that has a bearing on people's livelihood and social stability. Impacted by the international financial crisis, China's SMEs have been experiencing difficulties in production and operation since the second half of last year. The central government has issued relevant policies and measures in a timely manner, increased fiscal, tax and credit support, and improved the business environment of small and medium-sized enterprises, the production and operation of small and medium-sized enterprises has seen positive changes, but the development situation is still grim. The main manifestations are: financing difficulties, guarantee difficulties are still prominent, part of the support policy has not yet been put in place, the heavy burden of enterprises, insufficient market demand, overcapacity, a sharp decline in economic efficiency, increased losses. More active and effective policy measures must be taken to help small and medium-sized enterprises to overcome difficulties, change the mode of development, and realize sound and rapid development. Now on further promoting the development of small and medium-sized enterprises to put forward the following views: First, to further create a favorable environment conducive to the development of small and medium-sized enterprises (a) Improve the policy and legal system of small and medium-sized enterprises. The implementation of policies and measures to support the development of small and medium-sized enterprises, clean up laws, regulations and rules that are not conducive to the development of small and medium-sized enterprises. Deepen the reform of monopolized industries, expand the scope of market access, lower the threshold of access, and further create an open and fair market environment. Accelerate the formulation of administrative measures for financial guarantees, revise the General Rules for Loans, revise the standards for classifying small and medium-sized enterprises, and clarify support policies for small enterprises. (ii) Improving the relevant system of government procurement in support of small and medium-sized enterprises. Formulate specific measures for government procurement to support the development of SMEs, and increase the proportion of goods, works and services procured for SMEs. Further improve the transparency of government procurement information release, improve the system of outsourcing government public **** services, and create more opportunities for SMEs to participate. (iii) Strengthening the protection of the rights and interests of small and medium-sized enterprises. It will organize supervision and inspection of the implementation of laws and policies related to SMEs, especially financial and fiscal policies, bring into play the roles of public opinion and social supervision, and strengthen the evaluation of policy effects. Adhere to administration in accordance with the law, and protect the legitimate rights and interests of small and medium-sized enterprises and their employees. (d) Building harmonious labor relations. Take practical and effective measures to increase support for labor-intensive small and medium-sized enterprises, encourage small and medium-sized enterprises not to lay off workers or to lay off fewer workers, and stabilize and increase employment. Small and medium-sized enterprises that take on people in difficulty for employment, sign labor contracts and pay social insurance premiums will be given basic pension insurance subsidies, basic medical insurance subsidies and unemployment insurance subsidies for a corresponding period of time. For small and medium-sized enterprises in difficulty that have been greatly affected by the financial crisis, the implementation period of the policy of deferring the payment of social insurance premiums at a stage or lowering the rate will be extended until the end of 2010, and social insurance subsidies or job subsidies and on-the-job training subsidies will be granted for a certain period of time in accordance with the regulations. Small and medium-sized enterprises can negotiate with their employees on wages, working hours and labor quotas, and if they meet the conditions, they can apply to the local human resources and social security departments for the implementation of comprehensive calculation of working hours and irregular working hours. (e) Fully implement financial policies to support the development of small enterprises. Improve the credit appraisal system for small enterprises, improve the efficiency of writing off bad debts of small enterprise loans, and establish and improve the mechanism of due diligence and exemption for credit personnel. Encourage the establishment of a risk compensation fund for small business loans, provide moderate subsidies to financial institutions for the issuance of small business loans on an incremental basis, and provide moderate risk compensation for small business non-performing loan losses. (vi) Strengthening and improving financial services for small and medium-sized enterprises. State-owned commercial banks and joint-stock banks should establish specialized institutions for financial services for small enterprises, improve the business system for granting credit to small and medium-sized enterprises, and gradually increase the scale and proportion of medium- and long-term loans to small and medium-sized enterprises. Improve the efficiency of loan approval and innovate financial products and services. Improve the property mortgage system and the method of recognizing collateral for loans, and adopt the methods of pledging movable assets, accounts receivable, warehouse receipts, equity and intellectual property rights to alleviate the contradiction of insufficient collateral for loans to small and medium-sized enterprises. Implementing differentiated regulatory policies for commercial banks to carry out credit business for SMEs. Establishing and improving the financial service system for SMEs. Accelerating the study on ways to encourage private capital to participate in initiating the establishment of joint-stock financial institutions such as village and township banks and loan companies; actively supporting private capital to participate in the restructuring of rural credit cooperatives into rural commercial (cooperative) banks, the restructuring of urban credit cooperatives into urban commercial banks, and the increase of the capital and shares of urban commercial banks in the form of investment and shareholding. Supporting and standardizing the development of microfinance companies, and encouraging qualified microfinance companies to turn into village and township banks. (vii) Further broaden the financing channels for small and medium-sized enterprises. Accelerate the construction of the Growth Enterprise Market, improve the mechanism for nurturing small and medium-sized enterprises to go public, expand the scale of listing of small and medium-sized enterprises and increase direct financing. Improve policies on venture capital and financial leasing, and vigorously develop venture capital and financial leasing enterprises. Encourage relevant departments and local governments to set up venture capital guidance funds, guide social capital to set up venture capital enterprises that mainly support SMEs, and actively develop equity investment funds. Give full play to the role of financial leasing, pawning, trust and other financing methods in SME financing. Steadily expand the scale of issuance of SME pooled bonds and short-term financing bonds, and actively cultivate and standardize the development of the property rights trading market to provide services for property rights and equity transactions of SMEs. (viii) Improving the credit guarantee system for small and medium-sized enterprises. The establishment of a multi-level SME financing guarantee fund and guarantee institutions, including those funded by the central and local governments and jointly organized by enterprises. Finances at all levels should increase their support, and make comprehensive use of capital injection, risk compensation and incentives and subsidies to improve the guarantee institutions' ability to guarantee the financing of small and medium-sized enterprises. Implement the policy of exempting qualified SME credit guarantee institutions from business tax, reserve withdrawals and pre-tax deductions for losses on behalf of compensation. Land and resources, housing and urban-rural construction, finance, industry and commerce departments should provide quality services for SMEs and guarantee institutions to carry out the registration, confirmation and transfer of collaterals and pledges. Strengthen the supervision of financial guarantee institutions and guide their standardized development. Encourage insurance organizations to actively develop insurance products for SMEs. (ix) Give full play to the role of credit information services in the financing of small and medium-sized enterprises. Promote the construction of a credit system for SMEs, establish and improve the mechanism for collecting credit information and the evaluation system for SMEs, and improve the credit rating of SMEs in financing. Improve the individual and enterprise credit collection systems, and provide convenient and rapid inquiry services for SME financing. Construct a credit constraint mechanism that benefits those who keep their word and penalizes those who don't, so as to enhance the credit consciousness of SMEs. (III) Increase financial and tax support for SMEs (X) Increase financial support. Gradually expand the scale of special funds in the central budget to support the development of small and medium-sized enterprises, focusing on supporting technological innovation, structural adjustment, energy saving and emission reduction, market development, employment expansion, as well as improving public **** services for small and medium-sized enterprises. Accelerate the establishment of the National SME Development Fund, play the leading role of financial funds, and drive social funds to support the development of SMEs. Local finances should also increase their support for SMEs. (k) Implementing and improving preferential tax policies. The state uses tax policies to promote the development of small and medium-sized enterprises, with specific policies to be studied and formulated by the Ministry of Finance and the State Administration of Taxation in conjunction with relevant departments. In order to effectively cope with the international financial crisis and support the development of small and medium-sized enterprises, from January 1, 2010 to December 31, 2010, small and micro-profit enterprises with an annual taxable income of less than 30,000 yuan (including 30,000 yuan) will have their income reduced by 50% of their taxable income and pay enterprise income tax at a rate of 20%. For SMEs investing in projects encouraged by the State, except for the commodities listed in the Catalogue of Imported Commodities Not Exempted from Duty for Domestic Investment Projects, imported equipment for their own use, as well as technology and ancillary and spare parts imported along with the equipment in accordance with the contract, shall be exempted from import tariffs. If SMEs have difficulties in paying urban land use tax, they may apply for tax exemption or reduction to the provincial finance and taxation department or the provincial people's government in accordance with the relevant regulations. Small and medium-sized enterprises due to special difficulties can not pay taxes on time, may apply for an extension of three months to pay in accordance with the law. (XII) further reduce the social burden of small and medium-sized enterprises. All administrative fees and governmental funds that have not been approved in accordance with the prescribed authority and procedures will be abolished. Comprehensively clean up and rectify the charges involving small and medium-sized enterprises, focusing on administrative licensing and mandatory access to intermediary service charges, monopoly business service charges, can be exempted or exempted, can be reduced or reduced, can be slowed down or slowed down. Strictly implement the public announcement system for fee items, publicize the pre-approval items, procedures and fee standards, and strictly prohibit localities and departments from overstepping their authority to set up administrative fee items, and not to convert administrative fees into business service fees without authorization. Further standardize the act of enforcement, the full implementation of small and medium-sized enterprise payment registration card system, the establishment of small and medium-sized enterprise burden at all levels of government reporting telephone. Improve the supervision system of small and medium-sized enterprises at all levels of government, and seriously investigate and deal with arbitrary charges, penalties and all kinds of amortization. No department or unit shall make profits by forcing SMEs to purchase products or accept designated services. Strictly enforcing the laws and regulations on tax collection and management, and not levying taxes in advance or apportioning taxes to small and medium-sized enterprises in violation of the law. Fourth, accelerate the technological progress and structural adjustment of small and medium-sized enterprises (xiii) support small and medium-sized enterprises to improve technological innovation capacity and product quality. Support small and medium-sized enterprises to increase investment in research and development, the development of advanced and applicable technology, technology and equipment, the development of new products marketable, improve product quality. Strengthen the joint production, learning and research and resource integration, strengthen the protection of intellectual property rights, focusing on light industry, textiles, electronics and other industries to promote brand building, guidance and support for small and medium-sized enterprises to create their own brands. Support the traditional advantages of small and medium-sized enterprises, such as the old Chinese brands to apply for trademark registration, to protect the exclusive right to trademarks, and encourage the excavation, protection and transformation of folk characteristics of traditional crafts, to enhance the characteristics of the industry. (xiv) Supporting small and medium-sized enterprises to accelerate technological transformation. In accordance with the requirements of the adjustment and revitalization plan for key industries, support small and medium-sized enterprises to adopt new technologies, new techniques, new equipment and new materials for technological transformation. In the special investment in technological transformation within the central budget, funds for technological transformation of small and medium-sized enterprises should be arranged, and local governments should also arrange special funds for technological transformation of small and medium-sized enterprises. If the fixed assets of small and medium-sized enterprises need accelerated depreciation due to technological progress, the depreciation period can be shortened or the method of accelerated depreciation can be adopted in accordance with the regulations. (xv) Promote energy conservation, emission reduction and clean production in small and medium-sized enterprises. Promote the promotion and application of key energy-saving and emission reduction technologies as well as energy-efficient and environmentally-friendly products and equipment in small and medium-sized enterprises. In accordance with the requirements of the development of circular economy, encourage the recycling of resources among small and medium-sized enterprises. Encourage professional service organizations to provide contract energy management, energy-saving equipment leasing and other services for small and medium-sized enterprises. Give full play to the role of the market mechanism, the comprehensive use of finance, environmental protection, land, industrial policy and other means, in accordance with the law to eliminate backward technologies, processes, equipment and products in small and medium-sized enterprises, to prevent the transfer of backward production capacity off-site. Strictly control excess capacity and "two high and one capital" industry blind development. The investment projects included in the catalog of environmental protection, energy saving and water saving enterprise income tax concessions will be given enterprise income tax concessions in accordance with the regulations. (p) Improve the level of enterprise cooperation and support. Encourage small and medium-sized enterprises and large enterprises to carry out various forms of economic and technical cooperation, the establishment of a stable supply, production, sales and other collaborative relationships. Encourage large enterprises to strengthen collaboration and support with SMEs through specialized division of labor, service outsourcing, order production, etc., and actively provide SMEs with technology, talents, equipment, financial support, and timely payment of goods and services. (xvii) Guiding small and medium-sized enterprises to gather and develop. In accordance with the principles of rational layout, distinctive features, intensive land use and ecological and environmental protection, support the cultivation of a number of key demonstration industrial clusters. Strengthen the environment of industrial clusters, improve conditions for industrial agglomeration, improve service functions, grow leading and backbone enterprises, extend the industrial chain, and raise the level of specialized collaboration. Encourage advanced small and medium-sized enterprises in the eastern region to strengthen cooperation with small and medium-sized enterprises in the central and western regions through acquisitions, mergers, reorganizations, joint ventures and other forms, so as to realize the orderly transfer of industries. (XVIII) Accelerate the development of productive services. Encourage and support the development of SMEs in the fields of science and technology research and development, industrial design, technology consulting, information services, modern logistics and other productive service industries. Actively promote small and medium-sized enterprises in software development, service outsourcing, network animation, advertising and creative, e-commerce and other emerging areas of expansion, expanding employment channels, and cultivate new economic growth points. V. Support small and medium-sized enterprises to develop markets (19) support and guide small and medium-sized enterprises to actively explore the domestic market. Support eligible small and medium-sized enterprises to participate in home appliances, agricultural machinery, automobiles and motorcycles to the countryside and home appliances, automobiles, "trade-in" and other businesses. Special funds for small and medium-sized enterprises, technological transformation funds and other key support for small and medium-sized enterprises with stable sales channels and high market share. Adopt financial subsidies, reduce the exhibition fee standards, etc., to support small and medium-sized enterprises to participate in various types of exhibitions and sales activities. Support the establishment of various types of small and medium-sized enterprise products and technology exhibition center, run the China International Small and Medium-sized Enterprise Fair and other exhibitions and sales activities. Encourage telecommunications, network operators and news media to actively release market information to help small and medium-sized enterprises to publicize their products and develop markets. (XX) support small and medium-sized enterprises to develop international markets. Further implementation of export tax rebates and other support policies, study and improve the stabilization of foreign demand, promote the development of foreign trade and related policies and measures to stabilize and develop international markets. Give full play to the role of international market development funds for small and medium-sized enterprises and export credit insurance, and increase the support for small and medium-sized enterprises with preferential export credit. Encourage and support conditional small and medium-sized enterprises to go abroad to carry out mergers and acquisitions and other investment business, acquisition of technology and brands, and drive the export of products and services. (XXI) Support small and medium-sized enterprises to improve their market development capabilities. Guide small and medium-sized enterprises to strengthen market analysis and forecasting, grasp market opportunities, enhance quality, brand and marketing awareness, improve after-sales service, and improve market competitiveness. Upgrading and remodeling the business circulation industry, promoting modern business methods and new forms of business such as chain management and franchising, and helping and encouraging small and medium-sized enterprises to adopt e-commerce to reduce the cost of market development. Support catering, tourism, leisure, housekeeping, property, community services and other industries to expand service areas, innovative service methods, and promote the expansion of consumption. Sixth, endeavor to improve services for small and medium-sized enterprises (22) Accelerate the construction of the service system for small and medium-sized enterprises. Strengthen integrated planning, improve service networks and service facilities, and actively cultivate comprehensive service organizations for small and medium-sized enterprises at all levels. Through accreditation, business entrustment and rewards, the Federation of Industry and Commerce, as well as industry associations (chambers of commerce) and integrated service organizations, guide and drive the development of professional service organizations. Establish and improve the financial subsidy mechanism to support service organizations to carry out services such as information, training, technology, entrepreneurship, quality inspection and business management. (xxiii) Accelerating the construction of small and medium-sized enterprise public **** service infrastructure. Through guiding social investment, financial support and other means, focusing on supporting the construction of a number of product research and development, inspection and testing, technology promotion and other public **** service platforms in light industry, textile, electronic information and other fields. Support the construction of small business entrepreneurship base, improve the environment for entrepreneurship and development. Encourage institutions of higher learning, scientific research institutes and enterprise technology centers to open up scientific and technological resources, carry out research on *** key technologies, and improve the level of services for small and medium-sized enterprises. Improve the information service network for small and medium-sized enterprises, and accelerate the development of key information services such as policy interpretation, technology promotion, talent exchange, business training and marketing. (xxiv) Improving government services for small and medium-sized enterprises. Deepen the reform of the administrative examination and approval system, comprehensively clean up and further reduce and merge administrative examination and approval matters, and realize the openness and standardization of examination and approval contents, standards and procedures. Investment, industry and commerce, taxation, quality inspection, environmental protection and other departments to simplify procedures, shorten the time limit, improve efficiency, for small and medium-sized enterprises to set up, production and operation to provide convenient services. Local governments at all levels in the formulation and implementation of the overall land use planning and annual plan, we must take into account the needs of small and medium-sized investment projects land, and rationalize the arrangement of land use indicators. (VII) Improve the management level of small and medium-sized enterprises (25) guide and support small and medium-sized enterprises to strengthen management. Support the cultivation of management consulting organizations for SMEs and carry out management consulting activities. Guiding SMEs to strengthen basic management, enhance marketing and risk management, improve governance structure, promote management innovation, and improve the level of business management. Supervise small and medium-sized enterprises to practice hard, reduce costs and increase efficiency, strictly abide by laws and regulations on safety, environmental protection, quality, health, labor security, etc., operate honestly and trustworthy, and fulfill their social responsibilities. (xxvi) Vigorously carry out training for various types of personnel in small and medium-sized enterprises. The implementation of small and medium-sized enterprise Galaxy training project, increase financial support, give full play to the role of industry associations (chambers of commerce), small and medium-sized enterprise training institutions, the extensive use of network technology and other means to carry out policies and regulations, business management, marketing, professional skills, customer service and other types of training. Attaching great importance to the training of business managers, 1 million growing SMEs will be selected within three years, and comprehensive training will be implemented for their business managers. (xxvii) Accelerating the informatization of small and medium-sized enterprises. Continuing to implement the project of promoting the informatization of small and medium-sized enterprises, accelerating the pilot project of informatization of small and medium-sized enterprises in key regions, and guiding small and medium-sized enterprises to make use of information technology to improve the levels of research and development, management, manufacturing and services, as well as to enhance their marketing and after-sale services. Encourage information technology enterprises to develop and build industry application platforms, and provide socialized services such as software and hardware tools, project outsourcing and industrial design for SME informatization. VIII. Strengthen the leadership of the work of small and medium-sized enterprises (28) to strengthen guidance and coordination. Set up the State Council to promote the development of small and medium-sized enterprise leading group, strengthen the work of small and medium-sized enterprise overall planning, organizational leadership and policy coordination, leading group office in the Ministry of Industry and Information Technology. Localities may establish corresponding organizations and working mechanisms according to their work needs. (xxix) Establishing a statistical monitoring system for small and medium-sized enterprises. The statistical department shall establish and improve the classification statistics, monitoring, analysis and release system for small and medium-sized enterprises, and strengthen the statistical analysis of enterprises below the scale. Relevant departments shall publicly release information on development planning, industrial policies and industry dynamics to the public in a timely manner, and gradually establish market monitoring, risk prevention and early warning mechanisms for small and medium-sized enterprises. Promoting the healthy development of small and medium-sized enterprises is not only a long-term strategic task, but also an urgent task of maintaining growth, expanding domestic demand, adjusting structure, promoting development and benefiting people's livelihood. All regions, all relevant departments to further raise awareness, unify thinking, combined with the actual situation, as soon as possible to develop specific measures to implement this opinion, and effectively implement.