In 2022, small and micro enterprises in the service industry and individual industrial and commercial households renting state-owned houses in county-level administrative areas listed as medium- and high-risk areas for the epidemic will be exempted from rent for 6 months in 2022, and 3 months for other areas. Monthly rent. Each city (district) can coordinate various types of funds and provide appropriate assistance to small and micro enterprises in the service industry and individual industrial and commercial households that rent non-state-owned housing. Non-state-owned housing leasing entities are encouraged to reasonably share the losses caused by the epidemic on the basis of equal consultation. For property owners who are exempt from rent reduction and exemption, if they really have difficulty paying property tax and urban land use tax in 2022, they will be exempted or exempted in accordance with the authorization of regulations and actual local conditions.
In 2022, we will increase the pre-tax deduction for equipment and equipment for small, medium and micro enterprises. For new equipment and equipment purchased by small, medium and micro enterprises in 2022 with a unit value of more than 5 million yuan, if the depreciation period is 3 years, they can choose a one-time pre-tax deduction, and if the depreciation period is 4 years, 5 years, or 10 years, they can be deducted in half. Enterprises can enjoy preferential treatment on a quarterly basis, and losses caused by insufficient deductions in the current year can be carried forward and deducted in the next five tax years. Qualified service industry market entities can enjoy it.
Involves whether the publicity of the rent reduction and exemption policy is in place, whether the main unit implementing the rent reduction and exemption carries out policy publicity, and whether the tenant companies are aware of the reduction and exemption policy. Whether the main unit that implements rent reduction and exemption has formulated measures related to rent reduction and exemption and carried out rent reduction and exemption work. Whether the rent reduction and exemption policies of the units implementing the rent reduction and exemption are fair, just and open, and whether the rent reduction and exemption funds are realized.
The Shaanxi Provincial Department of Industry and Information Technology requires relevant urban areas to attach great importance to it, organize it closely, designate a leader and a dedicated person to be responsible for this work, identify problems in a timely manner, resolutely correct and solve them, and ensure the implementation of policies to benefit enterprises.
Legal basis: The scope of this self-examination is Xi'an, Xianyang, Weinan and Yan'an cities that were severely affected by the epidemic in January 2022. According to the Shaanxi Provincial Department of Industry and Information Technology and the Shaanxi Provincial Department of Finance's "About Organization of County Areas" Notice of "Notice on Application for Rent Reduction, Award and Subsidy Funds for Small and Micro Enterprise Entrepreneurship and Innovation Bases and Small and Medium-sized Enterprise Innovation and Entrepreneurship Characteristic Carriers in Industrial Concentrated Areas" requires county-level industrial concentration zones and provincial-level small and micro enterprise entrepreneurship and innovation bases to apply for this rent reduction, award and subsidy fund project. and a characteristic carrier for innovation and entrepreneurship for small and medium-sized enterprises.