(1) Comprehensively implement the "camp to increase". Implementing the national policy of expanding the pilot program of the "camp to increase", expanding the scope of the pilot program to include the construction industry, real estate industry, financial industry and living services, and realizing the full replacement of business tax by value-added tax (VAT). The government will do a good job of convergence of levies and management, improve supporting policies, and realize a smooth transition.
(2) Implement the preferential policies on enterprise income tax for accelerated depreciation of fixed assets. For biological drug manufacturing, special equipment manufacturing, railroad, ship, aerospace and other transportation equipment manufacturing, computer, communications and other electronic equipment manufacturing, instrumentation manufacturing, information transmission, software and information technology services and other six industries and light industry, textile, machinery, automobiles and other four areas of the key industries of the enterprise's newly purchased fixed assets, can be selected by the enterprise to shorten the depreciation life or adopt the method of accelerated depreciation. For newly purchased instruments and equipment for R&D and production and operation*** by small and micro-profit enterprises in the above industries, if the value of the unit does not exceed 1 million yuan, it is allowed to be deducted at one time when calculating taxable income by including the current costs and expenses, and will not be depreciated over several years; if the value of the unit is more than 1 million yuan, it can be depreciated over a shorter period of time or by adopting the method of accelerated depreciation. For newly purchased instruments and equipments specialized in R&D for enterprises in all industries, if the unit value does not exceed 1 million yuan, they are allowed to be deducted at once into the current cost and expense when calculating taxable income, and no longer depreciated over a period of years; if the unit value exceeds 1 million yuan, the depreciation period can be shortened or an accelerated depreciation method can be adopted.
(3) Strict implementation of tax incentives for small and micro enterprises. For small and micro-enterprises with annual taxable income of less than 300,000 yuan (including 300,000 yuan), the taxable income is reduced by 50% and the enterprise income tax is paid at a rate of 20%; for small and micro-enterprises with monthly sales of up to 30,000 yuan, they are exempted from value-added tax and business tax. Increase the publicity and implementation of preferential policies, so that enterprises should know and enjoy.
(4) Exemption of some administrative fees. Qualified small and micro-enterprises are exempted from the levy of education surcharges, local education surcharges, water conservancy construction funds, construction fees for cultural undertakings, employment guarantee funds for the disabled and other governmental funds.
(5) Guiding enterprises to make full use of the policies of the Pilot Free Trade Zone and the Independent Innovation Demonstration Zone. Enterprises are encouraged to cluster in the two zones to enjoy the tax installment for asset evaluation value-added, additional deduction for R&D expenses, pre-tax deduction for employee education expenses, five-year installment for individual income tax on equity awards, preferential enterprise income tax for corporate partners of limited partnership venture capital enterprises, preferential income tax for the transfer of non-exclusive licensed right to use for more than (including) five years, and preferential individual income tax for transfer of equity capital from small and medium-sized hi-tech enterprises to shareholders. Preferential policies such as personal income tax payment in 5-year installments.
II. Reducing Labor Costs for Enterprises
(VI) Reducing the Contribution Rates for Unemployment, Maternity, and Workers' Compensation Insurance. Enterprises to pay unemployment insurance premium rate from 2% to 1%; to pay maternity insurance premium rate from 0.8% to 0.5%; to pay the base rate of industrial injury insurance benchmark minimum standard from 0.5% to 0.2%, the maximum standard from 2% to 1.9%, adjusted from 0.67% to 0.54% of the comprehensive rate level.
(vii) Allow enterprises in difficulty to suspend payment of pension insurance premiums. Difficult enterprises temporarily unable to pay the full amount of pension insurance premiums, upon application and provision of guarantees and mortgages, can be suspended to pay the part of the unit payable for a temporary period of one year. No late payment fee will be charged for the deferred pension insurance premiums.
(viii) Enterprises in difficulty are allowed to adjust their medical insurance contribution patterns in stages. With the consent of the staff meeting or staff congress, enterprises in difficulty may change the medical insurance contribution mode from united account to major disease co-ordination, with the contribution rate adjusted from 11% to 8%. After production and operation improve, they can change again to the integrated model.
(ix) Reasonable control of the adjustment of the minimum wage standard for enterprises. the minimum wage standard for enterprises in 2016 is proposed to be adjusted from 1,850 yuan to 1,950 yuan, an increase of 5.4 percent, with the start of implementation delayed until July 1st.
(j) Expanding the scope of implementation of the stabilization policy. Support enterprises in the process of de-inventory, de-capacity, optimization and upgrading, multi-channel diversion and resettlement of surplus personnel. Enterprises that temporarily encounter difficulties but do not lay off or reduce wages are given a certain amount of subsidies for stabilizing jobs; the number of times an enterprise that still has difficulties in production and operation after the expiration of the subsidy policy is entitled to the subsidy is increased from one to three. Enterprises are encouraged to use part of the gains from cost reduction to raise the income of front-line workers and stabilize jobs.
(xi) Increase vocational training subsidies for enterprises. Continue to implement the million skilled personnel training welfare plan, the implementation of vocational training subsidies, arrange 1 billion yuan of funds for enterprise employees to participate in vocational training, in accordance with the degree of shortage of talent demand, accordingly given 100%, 90%, 80% of the training cost of the training fee subsidies and 100% subsidies for skills appraisal fees.
Three, reduce the cost of financing
(xii) increase the proportion of credit loan risk compensation for small and medium-sized micro-enterprises. Arrangement of 6 billion yuan of financial funds for high-tech enterprises in the small and medium-sized enterprises, science and technology giants, export-oriented foreign trade small and medium-sized enterprises and agriculture-related small and medium-sized enterprise credit loan principal loss, the risk compensation ratio from 50% to 70%, driving the city's small and medium-sized enterprise loan growth of 30%, the average cost of financing reduced by 0.5 to 1 percentage point.
(xiii) Reduce the cost of enterprise financing and leasing. Arrangement of 3 billion yuan of financial funds, 1,000 eligible small and medium-sized enterprises and research institutes, the use of financial leasing to purchase advanced equipment, to give the leasing interest 5 percentage points of subsidies. Focus on supporting science and technology-based small and medium-sized enterprises, the transformation and upgrading of ten thousand enterprises, intelligent factories and intelligent workshops, "machine for man" and other intelligent transformation.
(xiv) Reduce the capital cost of major construction projects. We will strive for support from the national special construction fund to provide long-term low-cost funds for major construction projects in shantytown renovation, construction of the elderly service system, major water conservancy projects, urban infrastructure and strategic industries.
(xv) Reduce the financing costs of governmental investment and financing companies. Utilizing replacement bonds, local government bonds, various types of corporate bonds, overseas low-interest funds and social funds, to realize a reduction of more than 1 percentage point in the comprehensive financing costs of governmental investment and financing companies.
Four, reduce the cost of energy resources
(xvi) reduce the price of gas and electricity for enterprises. General industrial and commercial enterprises to reduce the price of gas to 2.77 yuan / cubic meter, centralized heating enterprises to reduce the price of gas to 2.37 yuan / cubic meter. Since January 1, 2016, the price of electricity for general industrial and commercial enterprises has been reduced by an average of 3.13 cents/kWh.
V. Reducing Logistics Costs
(xvii) Reduce the cost of port clearance for enterprises. Cancel the port speedy dispatch fee. Enterprises declaring customs in the Tianjin International Trade Single Window are exempted from paying the customs information transmission fee.
VI. Reducing Systematic Transaction Costs
(XVIII) Canceling some enterprise-related fees. Cancel the old motor vehicle trading comprehensive service fees, motor vehicle safety performance testing line administrative fees, animal and animal product quarantine fees, forest plant quarantine fees, tree compensation and compensation fees. Cancel the quality of professional and technical personnel professional qualifications, corporate legal counselor qualifications, registered asset appraiser qualifications, assistant advertising and advertising professional qualifications, consulting engineers (investment) professional qualifications, land appraisers, land registration agent qualifications, real estate brokers qualifications, property manager qualifications, registered tax accountant qualifications, and other 10 exams fees.
Seven, reduce the cost of innovation and entrepreneurship
(xix) Reduce the cost of growth of science and technology-based enterprises. Arrangement of 5 billion yuan of financial funds to support the growth of scientific and technological small giant enterprises, for the establishment of government guarantee funds, industrial mergers and acquisitions guide fund, venture capital guide fund and angel investment guide fund, to support municipal industrial technology research institutes, key laboratories of enterprises, the construction of major innovation projects and the "killer mace" product development, etc., on the first approved The first approved national high-tech enterprises, the completion of shareholding reform of science and technology-based enterprises and was awarded the China Well-known Trademarks, famous brand products and other national brands to give subsidies and incentives.
VIII. Reducing Production and Operation Costs and Management Expenses
(xx) Reducing the cost of doing business. In the city and county administrative licensing service centers to establish business service centers, arrange for specialized personnel, allocate funds, take the government to purchase services, for enterprises to handle the relevant approval procedures to provide no-cost agency services.