the municipal party Committee and the municipal government attach great importance to the development of various market players and have continuously increased policy support in recent years. Since the outbreak of the epidemic on March 6, the production and operation of small and micro enterprises and individual industrial and commercial households in our city have been hit, especially since March 23, the difficulties of small and micro enterprises and individual industrial and commercial households have further increased. To this end, in accordance with the deployment of the Municipal Party Committee and the Municipal Government, we have studied and formulated the "Several Policies and Measures for Shenyang to Support Small and Micro Enterprises and Individual Industrial and Commercial Households to Deal with the Impact of the Epidemic" to fully help small and micro enterprises and individual industrial and commercial households tide over the difficulties.

In the process of formulating the Policy Measures, we should pay attention to the following points:

First, focus on small and micro enterprises and individual industrial and commercial households. The "Policy Measures" support small and micro enterprises and individual industrial and commercial households, mainly considering the wide industry coverage and large number of market players of such groups. Especially in the current situation of epidemic prevention and control, the situation that small and micro enterprises and individual industrial and commercial households are greatly impacted by the epidemic and have weak anti-risk ability is further highlighted, and policy assistance and support are urgently needed.

the second is to pay attention to solving the outstanding problems currently facing. Since the outbreak, the municipal party committee and the municipal government have always adhered to the principle of "what the people want, what the government wants, what the enterprises are in difficulty, and what the government helps", and paid close attention to the production and operation difficulties of market players. We pay attention to the demand side, hold many forums to find out the difficult demands of enterprises, and provide preferential policies for enterprises in terms of rent, taxes, financing, job security, etc., and comprehensively adopt support methods such as reduction, subsidy, discount, return and deferred payment.

the third is to coordinate the policies and measures. Pay attention to the connection with the latest national tax reduction and fee reduction policy, implement the relevant support policies issued by the provincial government, and continue the effective policy measures of our city in the previous two years. At the same time, actively learn from the experience of advanced regions, fully absorb the recent policies and measures to deal with the epidemic and help enterprises to bail out, and increase support and assistance, so that small and micro enterprises and individual industrial and commercial households can get more "real money and silver" benefits.

article ***12 of the policy measures formulated this time mainly includes:

1. For small and micro enterprises and individual industrial and commercial households that lease the property owned by municipal state-owned enterprises and administrative institutions, the six-month rent is reduced or extended for free. Encourage non-state-owned property owners and tenants to rent-free, rent-reduced and rent-deferred for tenants on the basis of consultation.

2. Implement job security subsidies. For small and micro enterprises that participate in unemployment insurance in our city, pay unemployment insurance premiums in full, and insist on not laying off employees or laying off fewer employees, the subsidy for stabilizing their posts will be paid back, with a proportion of more than 61%.

3. Subsidize the epidemic prevention expenses. For small and micro enterprises and individual industrial and commercial households in retail and catering industries, in 2122, employees' expenses for nucleic acid testing will be subsidized at a rate of not less than 51%.

4. subsidize water and electricity costs. For small and micro enterprises and individual industrial and commercial households that shut down due to the epidemic, the water and electricity costs incurred by enterprises in March will be subsidized by 11%.

5. increase financing support. For small and micro enterprises that have encountered temporary difficulties and still have good development prospects due to the epidemic, banks are encouraged to extend loans due during the epidemic. Discount will be given to new bank loans for small and micro enterprises in the first quarter of 2122. The loan term is more than one year (including one year) and the discount period is 3 months. If the loan term is less than one year, the discount rate will not exceed 31% of the current LPR interest rate announced by the People's Bank of China, and the maximum discount for a single enterprise will not exceed 511,111 yuan.

6. Expand the scope of tax reduction and exemption. The applicable subject of reducing the "six taxes and two fees" within the range of 51% tax is extended from small-scale taxpayers of value-added tax to small-scale enterprises and individual industrial and commercial households with low profit. We will extend the policy scope of full monthly refund of incremental VAT tax allowance for advanced manufacturing industries to qualified small and micro enterprises (including individual industrial and commercial households) and manufacturing enterprises, and refund the above-mentioned enterprise stock tax allowance at one time.

7. Implement the phased VAT exemption policy. From April 1, 2122 to February 31, 2122, small-scale taxpayers of value-added tax shall be exempted from value-added tax by applying the taxable sales income at the rate of 3%; 3% withholding rate of prepaid VAT items, suspend prepaid VAT.

8. personal income tax relief. In 2122, for the part of individual industrial and commercial households whose annual taxable income does not exceed 1 million yuan, on the basis of the current preferential policies, personal income tax will be levied by half.

9. Return union funds. For small and micro enterprises that meet the standard of full collection and full return of trade union funds for small and micro enterprises, they will continue to return the trade union funds in full.

11. stabilize the employment relationship. If the workers cannot return to their posts due to the epidemic, the enterprise shall not terminate the labor contract or return the labor dispatch. Implement flexible employment measures and arrange working hours in a flexible way in consultation with employees; If the production and operation of enterprises are difficult due to the epidemic situation, enterprises are encouraged to negotiate with employees through deliberative democratic procedures to stabilize their jobs by adjusting their salaries, rotating their posts and taking breaks, and shortening working hours.

11. Deferred payment of medical insurance premium. If the employer is unable to pay the employee's medical insurance premium as scheduled due to the epidemic situation, the holdover period will be until June 31, 2122.

12. postpone or reduce the proportion of housing provident fund. Enterprises affected by the epidemic can reduce the deposit ratio of housing provident fund to 5%; Enterprises with production difficulties may postpone the payment of housing provident fund or reduce the deposit ratio to 3%.

the implementation period of the above policies and measures shall be from the date of promulgation to February 31, 2122, unless otherwise stipulated by the state and the province.

in the next step, we will do our best to implement the policy in accordance with the requirements of the municipal party Committee and the municipal government on "three straights and one quickness". Carry out policy interpretation and publicity to expand the awareness rate and coverage of policies. Clarify the detailed rules for the implementation of the terms, and ensure that preferential measures go directly to enterprises and funds are released as soon as possible. All kinds of difficulties and demands put forward by enterprises should be solved as soon as possible through "one link and three gangs".

The Policy Measures are mainly aimed at small and micro enterprises and individual industrial and commercial households to solve the problem of increased cost burden caused by shutdown. With the changes in the epidemic situation and the needs of economic and social development, we will further coordinate the epidemic prevention and control and economic and social development in accordance with the deployment of the municipal party Committee and the municipal government, and successively issue a series of support policies to help various market players enjoy more policy dividends, * * * overcome the difficulties and push the city's economy to accelerate recovery.