The criteria for the division of medium-sized enterprises, small enterprises and micro enterprises shall be determined according to the criteria for the division of small and medium-sized enterprises approved by the State Council. Article 3 The people's governments at or above the county level shall incorporate the promotion of small and medium-sized enterprises into the national economic and social development plan, establish and improve the coordination mechanism for promoting the development of small and medium-sized enterprises, and make overall planning and comprehensive coordination for promoting the development of small and medium-sized enterprises. Article 4 The comprehensive management department of the people's government at or above the county level is responsible for organizing and implementing policies and measures to promote the development of small and medium-sized enterprises, and providing guidance services, comprehensive coordination, supervision and inspection to promote the development of small and medium-sized enterprises.
The relevant departments of the people's governments at or above the county level shall be responsible for promoting the development of small and medium-sized enterprises within the scope of their respective duties in accordance with the policies of the state and the region to promote the development of small and medium-sized enterprises. Article 5 The statistical departments of the people's governments at or above the county level shall implement the statistical monitoring system for small and medium-sized enterprises, strengthen the statistical investigation, monitoring and analysis of small and medium-sized enterprises, and regularly publish relevant information. Article 6 The people's governments at or above the county level and their relevant departments shall establish and improve the credit information system of small and medium-sized enterprises, establish a credit information sharing mechanism, and realize the socialization of credit information inquiry, exchange and sharing of small and medium-sized enterprises. Article 7 Small and medium-sized enterprises shall operate according to law, abide by social ethics and industry norms, and abide by honesty and credit, and shall not harm the legitimate rights and interests of workers or social public interests. Article 8 People's governments at or above the county level shall commend and reward small and medium-sized enterprises and entrepreneurs who have made outstanding contributions and made remarkable achievements in promoting economic development, scientific and technological innovation and mass entrepreneurship. Chapter II Financial and Tax Support Article 9 The people's governments at or above the county level shall arrange special funds for the development of small and medium-sized enterprises in the financial budget at the corresponding level, focusing on the transformation and upgrading of small and medium-sized enterprises, entrepreneurial innovation, public service system and financing service system construction.
Special funds for the development of small and medium-sized enterprises should be tilted towards small and micro enterprises, and the management and use of funds should be open and transparent, and budget performance management should be implemented. Tenth people's governments at or above the county level may set up a small and medium-sized enterprise development fund in accordance with the relevant provisions of the state.
The government investment fund established by the people's government of the autonomous region can be used to guide and drive social funds to support the development of small and medium-sized enterprises in the initial stage and the growth stage. Article 11 The people's government of the autonomous region may, according to the actual situation, reduce or exempt the local share of tax payable by small and micro enterprises according to law. Article 12 The departments of development and reform, finance and taxation of the people's governments at or above the county level shall promptly announce the preferential tax policies for promoting the development of small and medium-sized enterprises to guide and help reduce the tax burden of small and medium-sized enterprises. Chapter III Financing Promotion Article 13 Support and guide banking financial institutions to list inclusive credit plans for small and micro enterprises, increase the financing scale and proportion of small and medium-sized enterprises, and develop and provide financial products and services suitable for the characteristics of small and medium-sized enterprises; For small and medium-sized enterprises with good credit and stable development, convenient services are provided in loan guarantee, loan renewal and approval. Fourteenth financial institutions are encouraged to use orders, accounts receivable, intellectual property rights, inventory, machinery and equipment as collateral to provide secured financing for small and medium-sized enterprises.
Where small and medium-sized enterprises use accounts receivable to guarantee financing, organs, institutions and large enterprises shall confirm the relationship between creditor's rights and debts within 30 days from the date when the small and medium-sized enterprises make a request for confirmation of rights and support the financing of small and medium-sized enterprises. Fifteenth people's governments at or above the county level shall, according to the actual situation, develop financing guarantee companies supported by the government, establish a cooperation mechanism among the government, financial institutions and financing guarantee companies, expand the scale of financing guarantee for small and micro enterprises and maintain a low rate. Article 16 The people's governments at or above the county level and their relevant departments shall support the listing and financing of small and medium-sized enterprises, establish a database of listed reserve enterprises, and guide professional service institutions to provide guidance and services for the listing, equity financing and bond issuance of small and medium-sized enterprises. Seventeenth people's governments at or above the county level can establish a comprehensive credit service platform for SME financing. Financial institutions * * * enjoy credit information such as SME registration, administrative license, administrative penalty and tax payment, social security, water and electricity, and provide financing services for SMEs. Chapter IV Entrepreneurship Support Article 18 The relevant departments of the people's government at or above the county level, such as promoting comprehensive management of small and medium-sized enterprises, human resources and social security, and commerce, shall provide free public services such as policy consultation, entrepreneurship guidance and entrepreneurship training for entrepreneurs in various forms. Nineteenth college graduates, retired soldiers, unemployed people, disabled people and other small and micro enterprises, according to the law to enjoy tax incentives and fee reduction; Those who meet the application conditions for business start-up guarantee loans may apply for business start-up guarantee loans to the local human resources and social security department. Twentieth people's governments at or above the county level and their relevant departments shall arrange necessary land and facilities in the land and space planning, and provide convenience for small and medium-sized enterprises to obtain production and business premises. Small and medium-sized enterprises are allowed to pay land transfer fees by stages within the time limit prescribed by the state.
Support relevant units to use idle buildings, old industrial workshops and surplus commercial real estate to build standard workshops and urban commercial complexes, and provide entrepreneurs with low-cost production and business premises.