Comprehensively implement the support policies for enterprises
Where the government should give enterprises various subsidies, compensation and special funds are not yet in place, according to the higher departments of the funds in place, the timely allocation of funds in place. [Responsible units: Bureau of Industry and Information Technology, Bureau of Development and Reform, Bureau of Business Promotion, Bureau of Human Resources and Social Security, Market Supervision Administration, Bureau of Finance, Economic Development Zone, Urban Industrial Gathering Zone, towns and villages]
Promoting Combined Tax and Fee Support Policies
From April 1, 2022, to December 31, 2022, the VAT exemption is given to small-scale VATpayers applying a 3% levy rate on the taxable sales income; Pre-paid VAT items to which the 3% pre-taxation rate applies shall be suspended from pre-payment of VAT; VAT exemption for public **** transportation services such as bus passenger transportation, cabs, long-distance passenger transportation, and shuttles shall be exempted from VAT. Further halving the enterprise income tax on the portion of annual taxable income of 1 million to 3 million yuan for small and micro enterprises. [Responsible unit: Tax Bureau]
Deferred payment of taxes
To service enterprises such as restaurants, hotels, lodging, commerce, circulation and other industries that are greatly affected by the epidemic, as well as SMEs and micro-enterprises in other industries, counseling on preferential policies on inclusive tax has been strengthened. For taxpayers who can't file tax returns on time due to the impact of the epidemic, apply for an extension in accordance with the law; for taxpayers who have difficulties and can't pay their taxes on time, apply for an extension in payment of taxes in accordance with the law. [Responsible units: Finance Bureau, Taxation Bureau in accordance with the division of responsibilities]
Expanding the scope of application of the "six taxes and two fees"
Provincial people's governments in the 50% range of the amount of tax reduction in the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, cultivated land occupancy tax and surcharge on education fees, The main body of the "six taxes and two fees", such as local education surcharges, has been extended from small-scale VAT taxpayers to small and micro-profit enterprises and individual industrial and commercial households.
Increase the pre-tax deduction of equipment and apparatus for small and medium-sized enterprises
Small and medium-sized microenterprises will be able to voluntarily choose pre-tax deduction for enterprise income tax according to a certain percentage of the unit value of the equipment and apparatus newly purchased during the period of Jan. 1, 2022 to Dec. 31, 2022, if the value of the unit is more than 5 million yuan. Among them, if the minimum depreciable life of the equipment and apparatus is 3 years as stipulated in the Implementing Regulations of the Enterprise Income Tax Law, 100% of the unit value can be deducted at one time in the current year; if the minimum depreciable life is 4, 5 or 10 years, 50% of the unit value can be deducted at one time in the current year, and the remaining 50% can be deducted at pre-tax level by calculating the depreciation in the remaining years in accordance with the regulations. Enterprises choosing to apply the above policy may carry forward the losses formed by the insufficient deduction in the current year to make up for them in the next five tax years, and enterprises enjoying other policies to extend the loss carry forward period may implement them in accordance with the current regulations. Micro, small and medium-sized enterprises can enjoy the policy on a quarterly basis at the time of prepayment declaration. [Responsible unit: Tax Bureau]
Expanding the scope of tax credit policy for advanced manufacturing industries
Increasing the scope of tax credit policy for small and micro-enterprises, as well as for the "manufacturing industry", "scientific research and technology service industry", "electric power, heat, gas and water production and supply industry", and "manufacturing industry". Electricity, heat and water production and supply", "Software and information technology services", "Ecological protection and environmental governance" and "Transportation, storage and postal services".
Deferred Payment of Taxes and Fees
Deferred payment of part of the taxes and fees of manufacturing SMEs in the fourth quarter of 2021 and the first and second quarters of 2022, which have already been paid into the treasury and meet the prescribed conditions, may voluntarily choose to apply for a tax rebate and enjoy the policy of deferred payment. [Responsible unit: Tax Bureau]
Improving the efficiency of tax refund
To export enterprises to accelerate the speed of the whole process of tax refund matters, the average time for processing normal export tax refunds is compressed to less than six working days, and the processing time is further shortened for high-credit level enterprises. [Responsible unit: Taxation Bureau]
Reducing and exempting taxes and fees for market players in the supply of livelihood materials
Supporting the protection of the public's "rice bags," "vegetable baskets," and "fruit plates," the distribution of vegetables in the chain of circulation will be reduced and exempted. The property and land of wholesale markets for agricultural products and farmers' markets dedicated to the operation of agricultural products are temporarily exempted from property tax and urban land use tax. The urban land use tax is reduced for the land of bulk commodity storage facilities of logistics enterprises.
Reducing and exempting taxes and fees to support epidemic prevention and control of medical treatment institutions and individuals
Implementing the policy of reducing and exempting property tax, urban land use tax and cultivated land occupancy tax for medical institutions, and making good use of the policies of income tax incentives for new and high-tech enterprises, additional deduction for research and development expenses, and tax rebates for purchasing domestically produced equipment to fully release the dividends of the policy to support their full efforts to fight the epidemic. Medicines, medical supplies and protective gear issued by units to individuals for the prevention of new coronavirus infection of pneumonia in kind are not counted as wages and salary income and are exempt from personal income tax. Strengthen the publicity and counseling on preferential tax policies for public welfare donations, encourage all sectors of the society to help and actively support the prevention and control of the epidemic, and allow enterprises or individuals who meet the conditions to use the donations for the prevention and control of the epidemic to deduct the expenditures before the enterprise income tax and individual income tax. [Responsible unit: Taxation Bureau]
Use of government procurement policies to promote the development of small and medium-sized enterprises
The procurement of goods and services above the procurement quota standard of less than 2 million yuan, and the procurement of engineering projects of less than 4 million yuan, suitable for small and medium-sized enterprises, should be specifically oriented to small and medium-sized enterprises procurement; more than 2 million yuan of procurement of goods and services, and more than 4 million yuan of engineering projects, suitable for small and medium-sized enterprises procurement. For goods and services procurement projects exceeding 2 million yuan and engineering procurement projects exceeding 4 million yuan, if they are suitable to be provided by SMEs, more than 30% of the total budget of such procurement projects shall be reserved for procurement exclusively for SMEs, of which no less than 60% shall be reserved for small and micro-enterprises. In order to safeguard the reserved share, the following measures have been taken: first, the procurement project as a whole or setting up procurement packages is exclusively oriented towards SMEs; second, suppliers are required to participate in procurement activities in the form of a consortium, and the portion of the consortium borne by SMEs reaches a certain percentage; and third, suppliers who have been awarded a procurement contract are required to subcontract a certain percentage of the procurement project to one or more SMEs. There shall be no direct holding or management relationship between the SMEs forming the consortium or accepting the subcontract and other enterprises in the consortium or subcontracting enterprises.
Second, strengthen financial and credit support
Maintain credit stability
Financial institutions to maintain the stability of credit growth, optimize the credit structure, and increase the credit support for strategic emerging industries, "speciality" small and medium-sized enterprises, high-tech enterprises, and small and micro-enterprises. Financial institutions should take the initiative to serve, affected by the epidemic of wholesale and retail, accommodation and catering, logistics and transportation, cultural tourism, agricultural production and processing industries, as well as private enterprises and small and medium-sized enterprises, the comprehensive use of adjusting the loan period, change the repayment method, adjust the frequency of interest rate and other means of support, do not blindly shy loan, draw loans, loan breaks, pressure loans. [Responsible units: Leiting branch of the Bank of China, the banking and insurance supervision group, the local financial supervision authority, the financial institutions in the county]
Provide differentiated financial services
During the period of epidemic prevention and control, enterprises that failed to make timely repayments were actively resolved through rollover, reasonable deferral, etc.; for enterprises affected by the epidemic and temporarily losing their sources of income, they could report credit according to the adjusted repayment arrangements. Record. [Responsible units: Leiting Branch of the People's Bank of China, the Banking and Insurance Supervision Group, and financial institutions in the county]
Promoting the financial system to reduce fees and concessions
In 2022, we will continue to promote the financial system to reduce fees and concessions, to promote the actual lending rate to continue to decline on the basis of the previous substantial reductions, to urge and guide the reduction of bank account service charges, and to encourage commercial banks to exempt small and micro-enterprises and individual businessmen from charging the entire Unit settlement account management fees and annual fees; RMB transfer and remittance fees below 100,000 yuan, payment account service fees, bank card swipe fees to implement a 10% discount; e-banking annual fees and management fees to implement a 50% discount, to reduce the pressure of operating costs of small and micro-enterprises, individually owned businesses, and put an end to the financial system to reduce the fees "explicitly lowered in the dark rise". [The company's main goal is to provide the best possible service to its customers, and to ensure that the company's products and services are well received by the public. [Responsible units: Local Financial Supervision Administration, Investment Group, PBOC Leting Branch, Banking and Insurance Supervision Group, Credit Union, Shunfeng Village Bank, Chengde Bank]
Three, to effectively help enterprises to resume work and production
Reducing and exempting housing rent
Small and micro-enterprises and individual entrepreneurs who are in the high-risk areas in the epidemic to rent state-owned housing, exempted from the six-month rent in 2022, and other areas exempted from the three-month rent in 2022. Other areas will be exempted from 3 months' rent. Encourage shopping malls, commercial complexes, professional parks and other non-state-owned property owners and tenants **** grams of hardship, negotiation of rent exemption, rent reduction, rent deferral. [Responsible units: Finance Bureau, Housing and Construction Bureau, Tax Bureau, Industry and Information Bureau, Economic Development Zone, urban industrial clusters, towns and villages]
Increase support for stabilizing enterprises
During the epidemic, continue to implement universal unemployment insurance stabilization rebate policy for enterprises that do not lay off workers and lay off fewer workers, and raise the maximum percentage of rebates for small and medium-sized micro-enterprises from 60% to 90% in the year 2022; continue to implementation of the policy of phased reductions in the premium rates for unemployment insurance and industrial injury insurance, and continue to synchronize the implementation of the floating rate policy. The insured units that have paid the full amount of employee health insurance premiums for February 2022, and the insured units that are unable to pay the employee basic health insurance premiums on time during the epidemic closure and control management period due to epidemic prevention and control reasons, the employees can enjoy the health insurance treatment normally. Affected by the epidemic, business difficulties in the enterprise, after consensus with the employees, may apply for deferred payment of housing fund before September 30, 2022, according to the provisions of the deferred period of time for continuous calculation of the time of payment, normal withholding of the employee part of the application of the enterprise shall not be diverted to other uses. Upon the expiration of the deferred contribution period, the applicant shall resume normal contribution and make up the deferred housing fund contribution in one lump sum. The contribution ratio during the deferment period shall remain unchanged. [Responsible units: Human Resources and Social Security Bureau, Medical Insurance Bureau, Housing Provident Fund Management Center]
All-out efforts to protect the logistics channel circulation
Strictly in accordance with the epidemic prevention and control policy, the implementation of the emergency transport vehicles during the epidemic voucher access policy, to protect the emergency supplies, medical supplies, living supplies, energy supplies, as well as resumption of the work of the enterprise necessary to ensure that the production of materials priority and convenient access, and to improve the efficiency of the logistics. [Responsible units: Transportation Bureau, Public Security Bureau, Development and Reform Bureau, Industry and Information Bureau, Business Promotion Bureau, Agriculture and Rural Bureau, Health Bureau]
Four, improve the level of service
Regulate the behavior of the government procurement
Government procurement of lodging, conference, catering and other services, strict implementation of the provisions of the amount of funds spent on the provisions of the threshold shall not be based on the star, ownership and other thresholds to limit the relevant enterprises to participate in the government procurement. [Responsible unit: Finance Bureau]
Effectively improve the ability and level of service enterprises
In the county government government website to open up "help enterprise relief service area", development and reform, industry and information, business promotion, state-owned assets, financial supervision and other relevant departments to prepare and publish a compilation of relief policies in the relevant industries, for each policy to clarify the way to apply, consulting units and other operational details, in conjunction with the relevant departments of the government to develop and implement the policy. In addition to the "12345" government service hotline, a dedicated hotline is responsible for policy answers and business guidance, so as to make it convenient for market players in the relevant industries to know the policies, understand the policies and apply for the policies. Strengthening the special rectification of arbitrary fees, distributions, and fines, to prevent the effects of various enterprise relief policies from being offset by the "three chaotic". [Responsible units: Finance Bureau, Market Supervision Administration, Justice Bureau, Development and Reform Bureau, Industry and Information Bureau, Business Promotion Bureau, Local Financial Supervision Administration and various regulatory and law enforcement departments]
Strengthening of policy guidance and support for industrial enterprises
In-depth implementation of the province's "35 Articles of Stable Growth of the Industrial Economy", the city of
In-depth implementation of the provincial "35 industrial economic growth", the city "to help enterprises to alleviate the difficulties of full support for the development of the market main body of 18" policy measures, continue to promote the city "industry 40", the county "encouragement to support the transformation and development of the 20 measures", the efforts to move the work of the gateway to the county. Efforts will be made to move the work gate, and do a good job in the interpretation of policies and projects of industrial enterprises, cultivation, declaration and other full-service, and effectively enhance the level of innovation and development capacity of enterprises. [Responsible unit: Bureau of Industry and Information Technology and related departments]
These measures will be effective from the date of issuance until December 31, 2022. This measure has relevant policies and clear deadlines with the state and the province, the city issued relevant documents have other policies and clear deadlines, from its provisions. The same type of policy standards are inconsistent, in accordance with the principle of not repeating from the high maximum support for enterprise development.