1. Promote the increase, expansion and decline of loans for small and micro enterprises. Increase the innovation of credit products, give priority to supporting inclusive small and micro loans, and promote the increase of the proportion of inclusive small and micro loans, credit loans and medium and long-term loans.
2. Optimize measures to reduce fees and make profits. Give small and micro loans FTP concessions to promote the steady decline of comprehensive financing costs. For small and micro enterprises and individual industrial and commercial households affected by the epidemic, six categories of 17 project fees will be reduced and exempted to ensure that "all should be reduced".
Second, support policies for small and micro enterprises.
Encourage local governments to arrange assistance funds for small and medium-sized enterprises, give special funds to small and medium-sized enterprises that are facing temporary difficulties in production and operation but have market products, promising projects and competitive technologies, as well as service-oriented small and medium-sized enterprises in the field of people's livelihood (such as pension institutions) that are labor-intensive and have high social benefits, reduce the burden of housing rent and utilities, and give social security subsidies to help enterprises cope with rising raw material prices, logistics and labor costs. Legal basis: 1 stipulated in the Notice of General Office of the State Council on Further Strengthening the Relief Work for Small and Medium-sized Enterprises. Increase the support of relief funds. Encourage local governments to arrange assistance funds for small and medium-sized enterprises, give special funds to small and medium-sized enterprises that are facing temporary difficulties in production and operation but have market products, promising projects and competitive technologies, as well as service-oriented small and medium-sized enterprises in the field of people's livelihood (such as pension institutions) that are labor-intensive and have high social benefits, reduce the burden of housing rent and utilities, and give social security subsidies to help enterprises cope with rising raw material prices, logistics and labor costs. We will implement the discount incentive policy for entrepreneurial guarantee loans. Make good use of small and micro enterprise financing guarantee fee reduction incentive funds, support the expansion of small and micro enterprise financing guarantee business scale, and reduce financing guarantee costs. Conditional places should give full play to the role of loan risk compensation mechanism. (The Ministry of Finance, the Ministry of Industry and Information Technology, Ministry of Human Resources and Social Security, the People's Bank of China and other relevant departments and regions in the State Council are responsible for the division of responsibilities.) Second, we will further promote tax reduction and fee reduction. In-depth implementation of small-scale taxpayers' monthly sales of less than 6.5438+0.5 million yuan, exemption from value-added tax, reduction of income tax for small-scale low-profit enterprises, additional deduction of research and development expenses, accelerated depreciation of fixed assets, support for scientific and technological innovation and other policies. According to the regulations, some taxes and fees of manufacturing SMEs were deferred in the fourth quarter of 2002/KLOC-0. Study and timely introduce some continuation policies after the expiration of the policy of benefiting enterprises. Continue to clean up and standardize the fees charged by enterprises to ensure that the policy dividend falls. (The Ministry of Finance, the State Administration of Taxation, the General Administration of Customs, the General Administration of Market Supervision and other relevant departments and regions in the State Council are responsible for the division of responsibilities. Third, use various fiscal policy tools flexibly and accurately. Strengthen the refinancing of small and medium-sized enterprises with rediscount policy tools, and make good use of the newly added 300 billion yuan to support the small-scale refinancing quota. Increase the supply of credit loans, and implement the support policies for small and micro enterprise credit loans according to regulations. For small and micro enterprises seriously affected by the COVID-19 epidemic, floods and rising raw material prices, we will strengthen liquidity loan support and implement the loan principal and interest extension policy for small and micro enterprises. (The People's Bank of China and China Banking Regulatory Commission are responsible for the division of responsibilities. Fourth, push to ease the pressure of rising costs. Strengthen the monitoring and early warning of bulk commodities, strengthen the regulation of market supply and demand, and severely crack down on illegal activities such as hoarding and driving up prices. Support industry associations and large enterprises to build a docking platform for supply and demand of industrial chains in key industries, and strengthen the docking service for supply and demand of raw materials. Promote futures companies to provide risk management services for small and medium-sized enterprises, and help small and medium-sized enterprises to use futures hedging tools to cope with the risk of large fluctuations in raw material prices. Stabilize the capacity supply of liner companies on major export routes in China. Give full play to the role of trade associations, chambers of commerce and local governments, guide foreign trade enterprises to sign long-term contracts with liner companies, and encourage liner companies to launch exclusive services for SMEs. (The National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Market Supervision, China, the Ministry of Transport, the Ministry of Commerce and other relevant departments and regions in the State Council are responsible for the division of responsibilities. (5) Strengthen electricity security. Strengthen the construction of power production, supply, storage and sales system, scientifically implement orderly power consumption, and rationally arrange off-peak power consumption to ensure the safe and stable supply of energy for small and medium-sized enterprises, especially manufacturing small and medium-sized enterprises. Promote leading enterprises in the industrial chain to sort out the list of upstream and downstream key enterprises, ensure the power demand of small and medium-sized enterprises in key links of the industrial chain, maintain the safety and stability of the supply chain of the industrial chain, ensure the normal production of existing orders of enterprises, and prevent the risk of order default. Accelerate the reform of electricity marketization, fully consider the reform process and the affordability of small and medium-sized enterprises, and promote the stable and orderly entry of small and medium-sized enterprises into the electricity market. Encourage qualified places to implement phased concessions for small and micro enterprises to use electricity. (The National Development and Reform Commission, the Ministry of Industry and Information Technology, and all regions are responsible according to the division of responsibilities) VI. Support enterprises to stabilize and expand their posts. We will implement unemployment insurance, social security subsidies, training subsidies and other policies to reduce burdens, stabilize posts and expand employment, support small and medium-sized enterprises to stabilize employment, and attract more employment from key groups such as college graduates. Promote government service platforms and human resources service institutions at all levels to release real-time and effective job information for small and medium-sized enterprises, and strengthen the docking of employment supply and demand information. (Ministry of Human Resources and Social Security, the Ministry of Finance and various regions are responsible for the division of responsibilities. ) seven. Ensure the payment of small and medium-sized enterprises Further implement the Regulations on Payment Security for Small and Medium-sized Enterprises, formulate measures for handling payment complaints of small and medium-sized enterprises, strengthen the management of accounts payable of large enterprises, and increase the joint punishment for the abuse of market dominance by small and medium-sized enterprises for overdue occupation and malicious arrears of accounts. Continue to carry out special actions to clean up the accounts owed to SMEs. Promote government departments, institutions and large enterprises at all levels to timely pay the accounts of small and medium-sized enterprises for purchasing goods, projects and services, and prevent the formation of "triangular debts" from the source. It is strictly forbidden to evade the obligation of timely payment by not signing a contract or not agreeing on the specific payment period and payment method in the contract. (The Ministry of Industry and Information Technology, the State-owned Assets Supervision and Administration Commission of the State Council, the Ministry of Finance, the People's Bank of China and other relevant departments and regions in the State Council are responsible for the division of responsibilities). Focus on expanding market demand. Increase investment in people's livelihood and new infrastructure construction, further implement government procurement management measures to promote the development of small and medium-sized enterprises, and encourage local governments to refine supporting measures such as reserving procurement shares, preferential price evaluation, reducing bidding costs, and giving priority to procurement according to local conditions. Organize supply and demand docking activities to promote large enterprises to expand the scale of procurement from small and medium-sized enterprises. Build a platform for cooperation between government and banks, and carry out cross-border matching services for SMEs. Relying on new foreign trade formats such as cross-border electronic commerce, we will provide remote online communication, supply and demand information docking and other services for SMEs. Accelerate the development of overseas warehouses and ensure the smooth operation of the supply chain of foreign trade industry chain. Give full play to the role of overseas economic and trade cooperation zones as a platform carrier for small and medium-sized enterprises to "go to sea together", continuously improve the construction quality and service level of cooperation zones, and guide and support small and medium-sized enterprises with cooperation needs to enter the zones to carry out investment cooperation. (The National Development and Reform Commission, the Ministry of Finance, the Ministry of Commerce and the Ministry of Industry and Information Technology are responsible for the division of responsibilities). Fully compact the responsibility. All relevant departments and regions should further unify their ideological and cognitive actions with the decision-making arrangements of the CPC Central Committee and the State Council, strengthen their responsibility, be brave in pioneering and innovating, further refine rescue measures, actively take targeted measures to help small and medium-sized enterprises cope with difficulties, promote the development of small and medium-sized enterprises in the direction of "specialization and innovation", and continuously enhance their market competitiveness. All relevant departments should strengthen the investigation of the difficulties and problems faced by small and medium-sized enterprises, sum up experience and practices, strengthen policy reserves, and promote the introduction in a timely manner; It is necessary to increase guidance and support for local governments and solidly promote the implementation of various policies and measures. The implementation shall be submitted to the Office of the Leading Group for Promoting the Development of Small and Medium-sized Enterprises in the State Council in a timely manner. (The relevant departments and regions in the State Council are responsible for the division of responsibilities)
Three. What is the CBRC's comment on the discovery that banking financial institutions support small and micro enterprises in recent years? ...
In 2005, six mechanisms were introduced to support its financial services, mainly from the establishment of branch access, separate accounting, independent personnel assessment and training mechanism, default information notification mechanism and so on. In addition, you can look at the following four principles, which are also specifically introduced for setting up small business franchises, specifically referring to separate accounting, separate allocation of human and financial resources, separate identification and approval of customers, and separate development of credit plans. In the accounting of bad debts of small enterprises, 75% risk weight can be assessed or applied according to retail loans for small enterprises below 5 million who meet the requirements.
Four. In 2023, the state supported loans for small and micro enterprises.
In recent years, the state has introduced many preferential policies on corporate tax payment, including continuing to implement value-added tax concessions for taxpayers of a certain scale. I hope it helps you.
First, the latest development of small and micro enterprises in 2022
1. Continue to implement the institutional tax reduction policy, extend the implementation period of small-scale policies, and implement new structural tax reduction measures to hedge the impact of some policy adjustments.
2. Increase the value-added tax of small-scale taxpayers from 1 10,000 yuan to 6.5438+0.5 million yuan. For small and micro enterprises and individual industrial and commercial households with an annual taxable income of less than 6,543,800 yuan, on the basis of the current preferential policies,
Note: If the intention does not exceed 654.38+0.5 million, the quarterly sales volume does not exceed 450,000, and the annual sales volume does not exceed 654.38+0.8 million, the value-added tax and additional tax will not be paid.
Small and low-profit enterprises with income not exceeding 3 million yuan shall be calculated according to their due amount:
First, the annual taxable income does not exceed 6,543,800 yuan, and the enterprise income tax is calculated and paid at the tax rate of 20%, and the actual tax burden is 5%;
Second, the annual taxable income exceeds 6,543,800,000 yuan but not more than 3,000,000 yuan, and the actual tax burden is 654.38+00%, and the tax rate is reduced by 20%.
This discount is aimed at the first paragraph, enterprise 1 10,000, enterprise 25,000.
3. Small-scale taxpayers of VAT shall be exempted from VAT by stages.
From April 20265438 to April 20265438 1 day, small-scale taxpayers incurred VAT taxable sales, and the total monthly sales did not exceed 1 .5 million yuan (according to
1 if the sales amount does not exceed 450,000 yuan), it shall be exempted from value-added tax.
From April 1 day in 2022 to February 3 1 day in 2022, the taxable sales income of small-scale taxpayers shall be levied at a rate of 3% and exempted from value-added tax; suit
3% tax rate of prepaid VAT items, suspend prepaid VAT.
4. Continue to implement the 75% deduction policy for enterprise R&D expenses, increase the deduction ratio of manufacturing enterprises to 100%, and encourage enterprises to increase R&D investment with tax incentives.
5. Small and medium-sized manufacturing enterprises (including sole proprietorship enterprises, partnerships and individual industrial and commercial households) defer payment of some taxes and fees.
In 2022, small and micro enterprises in manufacturing industry can be deferred: enterprise income tax, personal income tax, domestic value-added tax, domestic consumption tax and additional urban maintenance and construction tax, education surcharge and local education surcharge.
(excluding taxes withheld and remitted, taxes collected and remitted, and taxes paid when reporting to tax authorities), the extension period is 6 months.
6, small and medium-sized enterprise equipment income tax according to a certain proportion of one-time deduction.
From 2022 1 October 1 to February 20221,small and medium-sized enterprises.
If the unit value of newly purchased equipment and appliances is more than 5 million yuan, it will be deducted voluntarily before enterprise income tax according to a certain proportion of the unit value.
7. Rent reduction by stages
Small and micro enterprises and individual industrial and commercial households in the county-level administrative area where the epidemic area is located will rent state-owned houses for 6 months in 2022 and 3 months in other areas. If the lessor is exempt from paying rent, the tax authorities shall, in accordance with the relevant provisions of the local government, reduce or exempt the property tax and urban land use tax of the current year; Encourage state-owned banks to give preferential interest rates and other support to lessors who reduce or exempt rents according to their needs. Non-state-owned housing rent reduction and exemption, in addition to enjoying the above preferential policies equally, encourage all localities to give greater preferential policies. If the house is rented by subletting or subletting, it is necessary to ensure that the preferential rent reduction policy benefits the ultimate lessee, and it is not allowed to drive up the rent in subletting or subletting.
Two, small and micro enterprises "six taxes and two fees" relief policy
Subject of enjoyment
Small-scale VAT taxpayers, small-scale low-profit enterprises and individual industrial and commercial households
Preferential content
The period from June 1 day in 2022 to February 3 1 day in 2024 shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation of the region and the needs of macro-control. Small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households can reduce or exempt resource tax, urban maintenance and construction tax and property tax within the tax rate of 50%.
Enjoy conditions
1. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300 and total assets not exceeding 50 million yuan.
The number of employees, including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:
Quarterly average = (beginning and end of season) ÷2
Annual quarterly average = sum of annual quarterly average ÷4
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
The judgment of small and low-profit enterprises should be based on the results of annual settlement and payment of enterprise income tax.
Newly established enterprises registered as general taxpayers of value-added tax, engaged in industries that are not restricted or prohibited by the state, and meeting the two conditions of no more than 300 employees and no more than 50 million yuan in total assets at the end of last month during the reporting period, can declare to enjoy the "Ministry of Finance" as small-scale low-profit enterprises before the first settlement.
Preferential policies stipulated in Article 1 of Announcement of State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" Reduction Policy for Small and Micro Enterprises (No.10, 2022).
2. Small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households have enjoyed local preferential education policies such as resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge, etc., and can enjoy the Ministry of Finance.
Preferential policies stipulated in Article 1 of Announcement of State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" Reduction Policy for Small and Micro Enterprises (No.10, 2022).