It is a policy specially formulated by Haiyan County in order to coordinate the prevention and control of epidemic situation and economic and social development in COVID-19, further increase the relief efforts for individual industrial and commercial households in Haiyan, stimulate the vitality of market players and promote the stable and healthy development of individual industrial and commercial households. In order to actively implement the requirements of the Ministry of Human Resources and Social Security and the Provincial Department of Human Resources and Social Security to expand the scope of implementation of the phased holdover policy of social insurance premiums, and increase the efforts to help enterprises bail out, the scope of holdover of social insurance premiums in Haiyan County has been further expanded and the holdover period has been further extended. Eligible applicants can go through relevant holdover procedures through online or offline channels. The rent reduction and exemption standard is 3 months, involving 957 tenants, and the rent reduction and exemption is 14.5843 million yuan. "We fully informed the tenants of the rent reduction and exemption policy through mass texting, door-to-door visits, WeChat contact, etc., and issued notices of procedures such as materials required for rent reduction and exemption, so that the tenants can fully understand the process of handling rent reduction and exemption, and let the tenants' run at most once' while doing the warm-hearted policy. Next, Wuyuan Street, Haiyan County will carry out policy incentives for regulated enterprises, and implement policy incentives for new regulated and regulated enterprises respectively to fully promote production and steady growth. Accelerate the implementation of policies, help enterprises to solve problems, inject new vitality into new regulated enterprises, add new impetus to regulated enterprises, and develop "blood transfusion and qi supplement" for enterprises in a targeted manner.
financial support measures (7 items):
1. further strengthen the policy of VAT tax refund: speed up the tax refund, and ensure that the existing refundable increment and stock tax refund are basically completed before the end of June 2122. We will implement the tax refund policy for enterprises in seven newly expanded industries, including wholesale and retail, agriculture, forestry, animal husbandry and fishery, accommodation and catering, residents' service, repair and other services, education, health and social work, culture, sports and entertainment, and increase the allocation of tax refund funds to realize the full refund.
2. speed up the progress of fiscal expenditure: speed up the payment of funds related to enterprises, and promote the accurate release and landing of funds. Strictly implement the requirements of the party and government organs to live a tight life, and use the saved funds in key areas such as "three guarantees". Establish and improve the mechanism for regularly clearing and recovering the carried-over surplus funds, and adjust the funds that are really not needed in the annual implementation to areas that are in urgent need of financial support such as economic and social development and epidemic prevention and control according to regulations.
3. Actively strive for government special bond issuance support: further intensify the planning of new special bond projects, and strive for a larger amount of special bonds for qualified new infrastructure and new energy projects.
4. Strengthen financing guarantee support: encourage government financing guarantee institutions to provide financing credit enhancement support for qualified small and micro enterprises, simplify the examination and approval process, reduce the guarantee fee to below 1%, fulfill the compensation responsibility in time according to the law, and actively help enterprises affected by the epidemic to renew their insurance and loans.
5. increase government procurement to support small and medium-sized enterprises: further increase the preferential margin of government procurement price deduction review, and deduct the quotations of small and micro enterprises that meet the requirements according to the highest preferential margin. Encourage procurement units to waive the performance bond or reduce the payment ratio according to factors such as project characteristics and supplier integrity. If the government purchases goods and services and collects performance bonds, the maximum payment ratio will be reduced to no more than 1% of the contract amount. Government procurement projects and goods and services related to project construction shall implement policies such as reserved shares, preferential price evaluation and priority procurement, reasonably divide procurement packages according to project characteristics and professional fields, encourage active expansion of consortium bidding and subcontracting by large enterprises, and lower the threshold for SMEs to participate in government procurement.
6. Expand the implementation of social insurance premium holdover policy: expand the scope of the policy, and implement phased holdover of three social insurance premium units, namely, pension insurance, unemployment insurance and work-related injury insurance, in five extremely poor industries, such as catering, retail, tourism, civil aviation, highway, waterway and railway transportation, and enterprises with difficulties in other 17 industries specified by the state. The implementation period of holdover of social insurance premium will be until the end of 2122, and the holdover period of work-related injury and unemployment insurance will not exceed 1 years.
7. increase the support for job security: increase the proportion of enterprises returning jobs security, and return 91% of the unemployment insurance premium actually paid in the previous year to small and medium-sized enterprises and 51% to large enterprises that meet the requirements without layoffs or fewer layoffs. For eligible individual industrial and commercial households, the policy of stable return of inclusive unemployment insurance will be implemented with reference to small and medium-sized enterprises. Incorporate qualified individual industrial and commercial households into the scope of vocational skills training, and issue training subsidies according to regulations to help entrepreneurs improve their quality and anti-risk ability. Encourage the provision of vocational training, odd job information and other services for flexible employees.
Legal basis:
Several Policies on Supporting the Development of Individual Industrial and Commercial Households
Article 1
(1) Expand the preferential tax policies for individual industrial and commercial households. From April 1, 2122 to February 31, 2122, individual industrial and commercial households who are small-scale taxpayers of value-added tax are exempt from value-added tax for taxable sales income at the rate of 3%; Prepayment of value-added tax with 3% withholding rate is applicable, and prepayment of value-added tax is suspended. Individual industrial and commercial households that are small-scale taxpayers of value-added tax shall implement the policy of exemption from value-added tax with monthly sales below 1.5 million yuan (inclusive). Continue the policy of adding and deducting value-added tax in service industry, and continue to add and deduct the taxable amount of the deductible input tax of individual industrial and commercial households in production and life services at 11% and 15% respectively until February 31, 2122.
(2) expand the scope of application of "six taxes and two fees". For individual industrial and commercial households, the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge will be reduced by 51%. The implementation time is until February 31, 2124.
(3) Large-scale tax refund shall be implemented for the value-added tax allowance. We will intensify the end-of-term VAT refund policy for manufacturing, scientific research and technical services, electricity, heat, gas and water production and supply, software and information technology services, ecological protection and environmental governance, and transportation, warehousing and postal services (hereinafter referred to as manufacturing industries), and expand the policy scope of full monthly refund of incremental VAT refund for advanced manufacturing industries to qualified individual industrial and commercial households in manufacturing industries. It will come into force on April 1, 2122.
(4) individual industrial and commercial households in the manufacturing industry delay payment of some taxes and fees. In the fourth quarter of 2121, the payment period of some taxes and fees (including personal income tax, domestic value-added tax, urban maintenance and construction tax attached to domestic consumption tax, education surcharge and local education surcharge, excluding taxes and fees withheld, collected and remitted and paid when applying to the tax authorities for invoicing) will continue to be extended for 6 months; In the first quarter and the second quarter of 2122, part of the taxes and fees will be delayed for six months. After the tax declaration is handled according to law, the proportion of individual industrial and commercial households in the manufacturing industry will be delayed by 111%.
(5) rent reduction. In 2122, individual industrial and commercial households renting state-owned houses will be exempted from rent for three months. Encourage non-state-owned housing rental entities to share the losses caused by the epidemic reasonably on the basis of equal consultation, and reduce or exempt rents for trapped individual industrial and commercial households during the epidemic. The implementation time is until February 31, 2122.
(6) reduce energy costs. Individual industrial and commercial households (excluding temporary electricity consumption) with the capacity of electrical equipment of 1.61 kW and below in the county are connected to the power grid by low voltage, and the metering device and above projects are invested and constructed by the power supply department. For individual industrial and commercial households affected by the epidemic and having difficulty in paying water and gas fees, measures of non-stop payment of arrears will be implemented, and late fees and liquidated damages will be exempted during the epidemic.
(7) inspection and testing fee reduction. Half the inspection and testing fees for elevators, boilers and boiler water (medium) of individual industrial and commercial households. The implementation time is until February 31, 2123.
(8) increase support for entrepreneurial innovation. Increase the amount of support for innovation vouchers, and the maximum amount of single individual industrial and commercial households applying for innovation vouchers at a time shall not exceed 1 million yuan.