1. Reduce the tax burden on enterprises
(1) Comprehensively implement the “business tax to value-added tax” policy. Implement the national policy of expanding the pilot program of “replacing business tax with value-added tax” and extend the scope of the pilot to the construction industry, real estate industry, financial industry and daily service industry, so as to fully replace business tax with value-added tax. We will ensure the connection between collection and administration, improve supporting policies, and achieve a smooth transition.
(2) Implement corporate income tax preferential policies for accelerated depreciation of fixed assets. For biopharmaceutical manufacturing, special equipment manufacturing, railway, shipbuilding, aerospace and other transportation equipment manufacturing, computer, communications and other electronic equipment manufacturing, instrumentation manufacturing, information transmission, software and information technology service industries, etc. 6 For newly purchased fixed assets by enterprises in four key industries including light industry, textiles, machinery, and automobiles, the enterprises can choose to shorten the depreciation period or adopt accelerated depreciation methods. For instruments and equipment newly purchased by small and low-profit enterprises in the above industries for R&D and production operations, if the unit value does not exceed 1 million yuan, they are allowed to be included in the cost of the current period in one go and deducted when calculating taxable income. Depreciation will no longer be calculated on an annual basis; if the unit value exceeds 1 million yuan, the depreciation period can be shortened or the method of accelerated depreciation can be adopted. For newly purchased instruments and equipment specially used for research and development by enterprises in all industries, if the unit value does not exceed 1 million yuan, they are allowed to be included in the cost of the current period and deducted when calculating taxable income, and depreciation is no longer calculated on an annual basis; If the unit value exceeds 1 million yuan, the depreciation period can be shortened or the depreciation method can be accelerated.
(3) Strictly implement preferential tax policies for small and micro enterprises. For small and micro enterprises whose annual taxable income is less than 300,000 yuan (including 300,000 yuan), a reduced rate of 50% will be included in the taxable income, and a corporate income tax shall be paid at a rate of 20%; for those with monthly sales not exceeding 30,000 yuan Small and micro enterprises are exempt from value-added tax and business tax. Increase the publicity and implementation of preferential policies so that enterprises should be informed and enjoy them.
(4) Exemption from some administrative fees. Eligible small and micro enterprises are exempted from government funds such as education surcharges, local education surcharges, water conservancy construction funds, cultural undertakings construction fees, and employment security funds for persons with disabilities.
(5) Guide enterprises to make full use of the policies of free trade pilot zones and independent innovation demonstration zones. Encourage enterprises to gather in the two areas and enjoy installment taxation on asset appraisal value-added, super deduction for research and development expenses, pre-tax deduction for employee education funds, personal income tax payment in five-year installments for equity awards, and preferential corporate income tax for legal partners of limited partnership venture capital enterprises. Preferential policies include income tax incentives for the transfer of non-exclusive license rights for more than 5 years (including 5 years), and preferential policies for personal income tax payment in 5-year installments when small and medium-sized high-tech enterprises transfer capital to shareholders.
2. Reduce enterprise labor costs
(6) Reduce unemployment, maternity, and work-related injury insurance premium rates. The unemployment insurance rate paid by enterprises has been reduced from 2 to 1; the maternity insurance rate has been reduced from 0.8 to 0.5; the minimum standard for work-related injury insurance has been reduced from 0.5 to 0.2, and the maximum standard has been reduced from 2 to 1.9. The adjusted comprehensive rate The level was lowered from 0.67 to 0.54.
(7) Allow enterprises in difficulty to postpone the payment of pension insurance premiums. If an enterprise in difficulty is temporarily unable to pay the pension insurance premiums in full, upon application and providing guarantees and mortgages, the payment of the unit's payable portion can be suspended for a period of one year. Deferred payment of pension insurance premiums will not include late payment fees.
(8) Allow enterprises in difficulty to adjust their medical insurance payment models in stages. With the approval of the workers' conference or the workers' congress, enterprises in difficulty can change the medical insurance payment model from a combination of unified accounts to a comprehensive plan for serious illnesses, and the payment rate is adjusted from 11 to 8. After production and operation improve, it can be changed to the combined accounting model.
(9) Reasonably control the adjustment range of enterprise minimum wage standards. In 2016, the enterprise minimum wage standard is planned to be adjusted from 1,850 yuan to 1,950 yuan, an increase of 5.4, and the implementation start time is postponed to July 1.
(10) Expand the scope of implementation of employment stabilization policies. Support enterprises to divert and relocate surplus personnel through multiple channels in the process of destocking, reducing overcapacity, and realizing optimization and upgrading.
Enterprises that encounter temporary difficulties but do not lay off employees or reduce wages will be provided with certain job stabilization subsidies; enterprises that still have difficulties in production and operation after the subsidy policy expires, the number of times they can enjoy the subsidy will be increased from 1 to 3 times. Encourage enterprises to use part of the benefits from cost reductions to increase the income of front-line workers and stabilize employment positions.
(11) Increase vocational training subsidies for enterprises. Continue to implement the training welfare plan for millions of skilled talents, implement vocational training subsidy measures, and arrange 1 billion yuan in funds. For enterprise employees who participate in vocational training, according to the degree of talent demand shortage, training cost subsidies of 100, 90, and 80 will be provided accordingly. 100 skill appraisal fee subsidy.
3. Reduce financing costs
(12) Increase the risk compensation ratio of credit loans for small, medium and micro enterprises. Arrange 6 billion yuan of fiscal funds to increase the risk compensation ratio from 50% to 70% for credit loan principal losses among high-tech enterprises, small technology giant enterprises, export-oriented foreign trade small and medium-sized enterprises, and agriculture-related small and medium-sized enterprises. Loans to small, medium and micro enterprises in the city increased by 30%, and the average financing cost decreased by 0.5 to 1 percentage point.
(13) Reduce corporate financial leasing costs. Arrange 3 billion yuan of fiscal funds to provide 1,000 qualified small and medium-sized enterprises and scientific research institutes with financial leasing to purchase advanced equipment, and provide a subsidy of 5 percentage points on leasing interest. Focus on supporting technological small and medium-sized enterprises, the transformation and upgrading of thousands of enterprises, smart factories and smart workshops, "machine replacement" and other intelligent transformations.
(14) Reduce the capital cost of major construction projects. Strive for the support of national special construction funds to provide long-term, low-cost funds for major construction projects in shantytown renovation, elderly care service system construction, major water conservancy projects, urban infrastructure, and strategic industries.
(15) Reduce the financing costs of government investment and financing companies. Utilize replacement bonds, local government bonds, various corporate bonds, overseas low-interest funds and social funds to reduce the comprehensive financing costs of government investment and financing companies by more than 1 percentage point.
4. Reduce the cost of energy resources
(16) Reduce the price of gas and electricity for enterprises. The gas price for general industrial and commercial enterprises has been reduced to 2.77 yuan/cubic meter, and the gas price for centralized heating enterprises has been reduced to 2.37 yuan/cubic meter. Since January 1, 2016, electricity prices for general industrial and commercial enterprises have been reduced by an average of 3.13 cents/kWh.
5. Reduce logistics costs
(17) Reduce the customs clearance fees for enterprises. Cancellation of port despatch charges. Enterprises that declare customs at the Tianjin International Trade Single Window are exempt from paying customs declaration information transmission fees.
6. Reduce institutional transaction costs
(18) Cancel some enterprise-related charges. Comprehensive service fees for used motor vehicle transactions, administrative fees for motor vehicle safety performance testing lines, animal and animal product quarantine fees, forest plant quarantine fees, tree compensation and compensation fees are cancelled. Cancel the professional qualifications of quality professional and technical personnel, the professional qualifications of corporate legal advisors, the professional qualifications of registered asset appraisers, the professional qualifications of assistant advertisers and advertising agents, the professional qualifications of consulting engineers (investment), the professional qualifications of land appraisers, land registration agents, real estate Exam fees for 10 exams including broker qualification, property manager qualification, and certified tax accountant qualification.
7. Reduce the costs of innovation and entrepreneurship
(19) Reduce the growth costs of technology-based enterprises. Arrange 5 billion yuan in fiscal funds to support the growth of small technology giants. They will be used to establish government guarantee funds, industrial merger and acquisition guidance funds, venture capital investment guidance funds and angel investment guidance funds, and support municipal industrial technology research institutes, corporate key laboratories, major In terms of innovative project construction and "killer" product development, subsidies and rewards will be provided to national high-tech enterprises approved for the first time, technology-based enterprises that have completed joint-stock reform, and enterprises that have been awarded national brands such as China's well-known trademarks and famous brand products.
8. Reduce production and operation costs and management expenses
(20) Reduce enterprise service costs. Establish enterprise agency service centers in municipal and district and county administrative licensing service centers, arrange specialized personnel, allocate funds, adopt the government purchase service method, and provide free agency services for enterprises to handle relevant approval procedures.