1. Increase financial and taxation policy support
Comprehensively implement various support policies to benefit enterprises
All subsidies, compensation and special funds that the government should provide to enterprises Those that have not yet been allocated will be disbursed in a timely manner based on the funding availability of the superior department. [Responsible units: Industry and Information Technology Bureau, Development and Reform Bureau, Business Promotion Bureau, Human Resources and Social Security Bureau, Market Supervision and Administration Bureau, Finance Bureau, Economic Development Zone, urban industrial clusters, towns and villages]
Promote combination Type tax support policy
From April 1, 2022 to December 31, 2022, taxable sales income of small-scale VAT taxpayers applicable to 3 levy rates will be exempt from VAT; applicable 3 Prepayment of VAT is suspended for items with prepaid VAT rates; VAT on public transportation services such as bus passenger transport, taxis, long-distance passenger transport, and shuttle buses is exempted. Corporate income tax will be halved for the annual taxable income of small and micro enterprises from 1 million yuan to 3 million yuan. [Responsible unit: Taxation Bureau]
Deferred payment of taxes
For catering, hotels, accommodation, commerce, circulation and other service industry enterprises that are greatly affected by the epidemic, as well as small, medium and micro enterprises in other industries Enterprises should strengthen guidance on inclusive tax preferential policies. Taxpayers who are unable to file tax returns on time due to the impact of the epidemic shall apply for an extension of tax declaration in accordance with the law; taxpayers who are indeed in difficulty and cannot pay taxes on time shall apply for an extension of tax payment in accordance with the law. [Responsible units: Finance Bureau and Taxation Bureau are responsible according to division of responsibilities]
Expand the scope of application of "six taxes and two fees"
Reduce resources levied by provincial people's governments within 50% of the tax amount The applicable subjects of the "six taxes and two fees" such as tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax, cultivated land occupation tax and education surcharge, local education surcharge, etc., have been expanded from small-scale value-added tax taxpayers to small-scale low-profit taxpayers Enterprises and individual businesses.
Increase the pre-tax deduction for equipment and equipment of small and medium-sized enterprises
New equipment and equipment purchased by small, medium and micro enterprises between January 1, 2022 and December 31, 2022, units If the value is more than 5 million yuan, you can voluntarily choose to deduct it before corporate income tax according to a certain proportion of the unit value. Among them, the Implementation Regulations of the Enterprise Income Tax Law stipulate that for equipment and equipment with a minimum depreciation period of 3 years, 100 of the unit value can be deducted in one time before tax in the current year; if the minimum depreciation period is 4 years, 5 years, or 10 years, 50 of the unit value can be deducted A one-time pre-tax deduction will be made in the current year, and the remaining 50 will be depreciated and deducted before tax in the remaining years according to regulations. If an enterprise chooses to apply the above-mentioned policies, the losses caused by insufficient deductions in the current year can be carried forward to make up for the next five tax years. Enterprises that enjoy other policies to extend the loss carry-forward period can follow the current regulations. Small, medium and micro enterprises can enjoy the policy when making prepayment declarations on a quarterly basis. [Responsible unit: Taxation Bureau]
Expand the scope of advanced manufacturing retained tax credit policy
Enlarge the scope of small and micro enterprises as well as "manufacturing", "scientific research and technical services", "electricity, The end-of-period VAT refund for the heat, gas and water production and supply industry, the software and information technology service industry, the ecological protection and environmental management industry, and the transportation, warehousing and postal industry will be divided into advanced manufacturing industries. The scope of the monthly full refund of incremental value-added tax credits will be extended to eligible small and micro enterprises and enterprises in manufacturing and other industries, and their existing value-added tax credits will be refunded in one go.
Delay the payment of taxes and fees
Delay the payment of some taxes and fees for small, medium and micro enterprises in the manufacturing industry in the fourth quarter of 2021 and the first and second quarters of 2022. If conditions are specified, you can voluntarily choose to apply for a tax refund and enjoy the deferred payment policy. [Responsible unit: Taxation Bureau]
Improve tax refund efficiency
Accelerate the processing of all tax refund matters for export enterprises, and reduce the average time for processing normal export tax refunds to within 6 working days. High credit rating companies further shorten the processing time. [Responsible unit: Taxation Bureau]
Reduction and exemption of taxes and fees for market entities in the supply of people's livelihood supplies
Support the "rice bags", "vegetable baskets" and "fruit plates" that ensure the people's well-being, and support the circulation of vegetables , Some fresh meat and egg products are exempt from value-added tax.
Real estate and land used exclusively for agricultural products wholesale markets and farmers' markets are temporarily exempt from property tax and urban land use tax. Urban land use tax will be reduced for land used by logistics companies for bulk commodity storage facilities.
Reduction and exemption of taxes and fees for medical treatment institutions and individuals supporting epidemic prevention and control
Implement the policy of reducing or exempting property taxes, urban land use taxes, and farmland occupation taxes for medical institutions, and make good use of high-tech enterprises Policies such as income tax concessions, super deductions for research and development expenses, and tax rebates for purchasing domestically produced equipment have fully released policy dividends and supported its full efforts to fight the epidemic. In-kind items such as medicines, medical supplies, and protective equipment issued by units to individuals for the prevention of pneumonia caused by the new coronavirus will not be included in wages and salary income, and will be exempt from personal income tax. Strengthen the publicity and guidance on preferential tax policies for public welfare donations, encourage all sectors of society to help and actively support epidemic prevention and control, and allow various donations and expenditures by enterprises or individuals that are used for epidemic prevention and control to be taxed on corporate income tax and personal income tax Deduction before. [Responsible unit: Taxation Bureau]
Use government procurement policies to promote the development of small and medium-sized enterprises
For goods and service procurement projects above the procurement limit standard and below 2 million yuan, and below 4 million yuan If the engineering procurement projects are suitable to be provided by small and medium-sized enterprises, they should be specially purchased for small and medium-sized enterprises; if the goods and service procurement projects exceed 2 million yuan and the engineering procurement projects exceeding 4 million yuan are suitable to be provided by small and medium-sized enterprises, this part shall be reserved. More than 30% of the total procurement project budget is earmarked for procurement by small and medium-sized enterprises, of which no less than 60% is reserved for small and micro enterprises. In order to ensure the reserved share, the following measures are mainly taken: First, the procurement project is integrated as a whole or a procurement package is set up specifically for procurement by small and medium-sized enterprises; second, suppliers are required to participate in procurement activities in the form of a consortium, and the part borne by the small and medium-sized enterprises in the consortium reaches A certain proportion; third, the supplier who has obtained the procurement contract is required to subcontract a certain proportion of the procurement project to one or more small and medium-sized enterprises. There shall be no direct holding or management relationship between small and medium-sized enterprises that form a consortium or accept subcontracts and other enterprises or subcontracting enterprises in the consortium.
2. Strengthen financial credit support
Maintain credit stability
Financial institutions maintain the stability of credit growth, optimize the credit structure, and increase support for strategic emerging Credit support for industries, "specialized, special and innovative" small and medium-sized enterprises, high-tech enterprises and small and micro enterprises. Financial institutions must proactively provide services to industries such as wholesale and retail, accommodation and catering, logistics and transportation, cultural tourism, and agricultural product production and processing that have been severely affected by the epidemic, as well as private enterprises and small and micro enterprises. Provide support by adjusting the frequency of interest settlement and other means, and do not blindly hesitate to borrow, withdraw loans, cut off loans, or suppress loans. [Responsible units: Leting Branch of the People's Bank of China, China Banking and Insurance Regulatory Commission, local financial supervision and administration, and various financial institutions in the county]
Providing differentiated financial services
During the epidemic prevention and control period, Enterprises that fail to repay their loans in a timely manner will actively resolve the issue through extensions, reasonable deferrals, etc.; for enterprises that have temporarily lost their source of income due to the impact of the epidemic, they can submit credit records based on adjusted repayment arrangements. [Responsible units: Leting Branch of the People's Bank of China, China Banking and Insurance Regulatory Commission, and various financial institutions in the county]
Promote fee reduction and profit sharing in the financial system
Continue to promote fee reduction and profit sharing in the financial system in 2022. Promote the actual loan interest rate to continue to decline based on the previous significant reduction, urge and guide the reduction of bank account service charges, and encourage commercial banks to waive all unit settlement account management fees and annual fees for small and micro enterprises and individual industrial and commercial households; RMB transfer and remittance of 100,000 A 10% discount on handling fees below RMB 1,000, payment account service fees, and bank card swiping fees; a 50% discount on annual e-banking fees and management fees, reducing the pressure on operating costs for small and micro enterprises and individual industrial and commercial households, and putting an end to fee reductions in the financial system. The light falls and the darkness rises." [Responsible units: Leting Branch of the People's Bank of China, Banking and Insurance Regulatory Commission, and various financial institutions in the county]
Play the role of guarantee companies
During the epidemic prevention and control period, the included provincial and municipal key projects If the enterprise does have operating difficulties, the County Wanjia Financing Guarantee Company will provide guaranteed financing for it.
[Responsible units: Local Financial Supervision and Administration Bureau, Investment Group, People's Bank of China Laoting Branch, Banking and Insurance Regulatory Group, Credit Union, Shunfeng Rural Bank, Chengde Bank]
3. Effectively help enterprises resume work and production
House rent reduction and exemption
Small and micro enterprises and individual industrial and commercial households renting state-owned houses in high-risk areas will be exempted from rent for 6 months in 2022, and 3 months of rent for other areas. Encourage owners and tenants of non-state-owned properties such as shopping malls, commercial complexes, and professional parks to overcome the current difficulties and negotiate rent exemptions, rent reductions, and rent deferrals. [Responsible units: Finance Bureau, Housing and Urban-Rural Development Bureau, Taxation Bureau, Industry and Information Technology Bureau, Economic Development Zones, urban industrial clusters, towns and villages]
Increase support for enterprises to stabilize employment
During the epidemic, the inclusive unemployment insurance and job stabilization return policy will continue to be implemented for companies that do not lay off or reduce layoffs. In 2022, the return ratio for small, medium and micro enterprises will be increased from 60 to 90; the phased reduction of unemployment insurance and work-related injuries will continue to be implemented. Insurance rate policy, and continue to implement the floating rate policy simultaneously. For insured units that have fully paid their employees’ medical premiums for February 2022, and those that are unable to pay their employees’ basic medical insurance premiums on time during the epidemic lockdown due to epidemic prevention and control reasons, their employees can enjoy normal medical insurance benefits. Enterprises that are affected by the epidemic and have operational difficulties, after reaching an agreement with their employees, can apply for deferral of housing provident fund payments before September 30, 2022 in accordance with regulations. The payment period during the deferment period will be calculated continuously, and the employee portion of the normal withholding amount shall not be transferred to the applying enterprise. for other purposes. After the deferred payment period expires, normal payment and deposits will be resumed and the housing provident fund during the deferred payment period will be paid in one go. The deposit ratio during the deferral period must remain unchanged. [Responsible units: Human Resources and Social Security Bureau, Medical Insurance Bureau, Housing Provident Fund Management Center]
Make every effort to ensure smooth circulation of logistics channels
Strictly follow the epidemic prevention and control policy, and implement emergency transportation vehicle certificates during the epidemic Access policies ensure priority and convenient passage of emergency supplies, medical supplies, daily supplies, energy supplies, and necessary production supplies for resumption enterprises, and improve logistics efficiency. [Responsible units: Transportation Bureau, Public Security Bureau, Development and Reform Bureau, Industry and Information Technology Bureau, Business Promotion Bureau, Agriculture and Rural Affairs Bureau, Health and Health Bureau]
IV. Improve service levels
Standards Government Procurement Behavior
When the government purchases accommodation, conferences, catering and other services, it must strictly implement the regulations on expenditure limits, and shall not restrict relevant enterprises from participating in government procurement based on star rating, ownership, etc. as thresholds. [Responsible unit: Finance Bureau]
Effectively improve the ability and level of serving enterprises
Open a "Enterprise Relief Service Area" on the county government's government affairs website, including development and reform, industry and information, and business Relevant departments such as promotion, state-owned assets, and financial supervision have compiled and published a compilation of bailout policies for relevant industries, and clarified the application methods, consultation units and other operational details for each policy. Combined with the "12345" government service hotline, a dedicated hotline is responsible for policy answers and business guidance. It is convenient for market entities in relevant industries to know, understand and apply for policies. Strengthen special rectification of arbitrary fees, assessments and fines to prevent the effects of various corporate bailout policies from being offset by the "three chaos". [Responsible units: Finance Bureau, Market Supervision and Administration Bureau, Justice Bureau, Development and Reform Bureau, Industry and Information Technology Bureau, Commercial Promotion Bureau, Local Financial Supervision and Administration Bureau and various regulatory law enforcement departments]
Strengthen the supervision of industrial enterprises Policy guidance and assistance
Deeply implement the province’s “35 measures for steady growth of the industrial economy” and the city’s “18 measures to assist enterprises in relieving difficulties and fully support the development of market entities”, and continue to promote the city’s “40 measures for industry”, The county's "20 Measures to Encourage and Support Transformation and Development" strives to move the work forward and provide full services such as policy project interpretation, cultivation, and application for industrial enterprises, so as to effectively enhance the innovation level and development capabilities of enterprises. [Responsible unit: Industry and Information Technology Bureau and relevant departments]
This measure will be implemented from the date of issuance and will be valid until December 31, 2022. There are relevant policies and clear deadlines in this measure, and if there are other policies and clear deadlines in relevant documents issued by the state, provinces, and municipalities, those provisions shall prevail. If similar policies and standards are inconsistent, the development of enterprises will be supported to the greatest extent in accordance with the principle of non-duplication.