In order to help the service industry's difficult industries to tide over the difficulties and resume development, the Municipal Development and Reform Commission and other 14 departments jointly issued the "Several Measures on Promoting the Resumption of Development of Difficult Industries in the Field of the Service Sector" (referred to as the "Several Measures").103010***There are 40 articles, which not only cover the universal relief and support measures for the service industry, but also for the catering, retailing, culture and tourism, transportation and civil aviation, and other key difficult industries with precise measures. In particular, financial institutions will be guided to use a variety of monetary policy tools to support service enterprises to ease the pressure of financing and lending.

I. Inclusive relief support measures for the service industry

1. In accordance with the Several Measures (Ministry of Finance, State Administration of Taxation Announcement No. 11 of 2023), continue to implement the policy of value-added tax deduction in the service industry. in 2023, continue to add 10% and 15% to the current deductible input tax for taxpayers in the production and living service industries, respectively. (Municipal Taxation Bureau)

2. From January 1, 2023 to December 31, 2024, the city's value-added tax small-scale taxpayers, small and micro-profit enterprises and individual industrial and commercial households to reduce by half the levy of resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), cultivated land occupancy tax, education surcharges and local Education Fee Surcharge and Local Education Fee Surcharge. (Municipal Finance Bureau, Municipal Taxation Bureau)

3. In 2023, tax relief policies will be given to taxpayers who have difficulties in paying property tax and urban land use tax. (Municipal Taxation Bureau)

4. According to the Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policies Related to the Promotion of Relief and Development of Industries in Difficulties in the Service Sector (Announcement of the Ministry of Finance and the State Administration of Taxation No. 12 of 2023), pre-tax deduction of the purchase of equipments and appliances by small and medium-sized enterprises (SMEs) will be increased. If the unit value of newly purchased equipment and apparatus by SMEs in 2023 is more than 5 million yuan, a certain percentage of the unit value shall be voluntarily deducted before enterprise income tax. Among them, the Implementing Regulations of the Enterprise Income Tax Law stipulate that 100% of the unit value of the equipment and apparatus with a minimum depreciation period of 3 years can be deducted before tax in the current year; for those with a minimum depreciation period of 4, 5 or 10 years, 50% of the unit value can be deducted before tax in the current year, and the remaining 50% can be deducted before tax by calculating the depreciation tax for the rest of the years in accordance with the regulations. Where an enterprise elects to apply the foregoing policy, losses resulting from insufficient deduction in the current year may be carried forward to make up for the next five tax years. Enterprises enjoying other policies to extend the number of years to carry forward losses may implement them in accordance with the current regulations. (Municipal Taxation Bureau)

5. The policy of reducing the unemployment insurance contribution rate to 1% in phases will continue to be implemented until July 31, 2023. The unemployment insurance policy will continue to be implemented for enterprises that do not lay off workers or lay off fewer workers. (Municipal Human Resources and Social Security Bureau, Municipal Finance Bureau and Municipal Taxation Bureau are responsible for this according to their division of responsibilities)

6. The policy of deferring payment of pension insurance, unemployment insurance and work-related injury insurance premiums for enterprises in the catering, retailing, tourism, highway, waterway and railroad transportation, and civil aviation industries will be implemented in phases. Among them, the period of deferred payment of pension insurance premiums is three months, and the period of deferred payment of unemployment insurance premiums and industrial injury insurance premiums is not more than one year. During the deferred payment period, late fees will be waived. (Municipal Human Resources and Social Security Bureau, Municipal Finance Bureau, Municipal Taxation Bureau in accordance with the division of responsibilities)

7. For small and micro-enterprises and individual businessmen in the service sector who lease state-owned housing, the area where the leased housing is located will be reduced by six months in 2023 in high-risk areas, and by three months in other areas. Tenants 2023 memory renewal period shorter than the foregoing reduction period, according to the existing lease term reduction. If the rent has been paid, the reduction can be extended. In the case of indirect leasing of state-owned housing, the amount of reduction granted to the final lessee shall not be less than the amount of reduction transferred by the state-owned lessor. Encouragement of non-sta

9. In 2023, a variety of monetary policy tools such as small universal loans and 400 billion yuan of rolling loans to support agriculture will be actively utilized to guide banking financial institutions to increase their inclination towards difficult industries, especially the service industry. Encourage financial institutions to renew loans to service market players that meet the conditions for renewal of loans in accordance with the normal renewal of loan business, not blindly shying away from loans, withdrawal of loans, loan breaks, and pressure, to help enterprises to ease the pressure on capital. (Tianjin branch of the People's Bank of China, Tianjin Banking and Insurance Supervision Bureau, the Municipal Finance Bureau in accordance with the division of responsibilities)

10. Actively use the window guidance means to urge and guide the banking financial institutions to focus on key industries, major projects, key groups, and vigorously implement the policy of fee reductions and concessions, and continue to play the effectiveness of the LPR reform of the lending market to stabilize the cost of bank indebtedness, and to increase the real economy concessions to promote the enterprise Stabilizing and reducing comprehensive financing costs. Guiding banks and payment institutions to continue to implement the policy of fee reduction and concessions, fully implement the preferential measures of fee reduction and concessions, strengthen the policy publicity, and help small and micro-enterprises and individual industrial and commercial households to operate and develop. (Tianjin Banking and Insurance Supervision Bureau, Municipal Finance Bureau, People's Bank of China Tianjin Branch according to the division of responsibilities)

11. Adopt effective measures to stop indiscriminate fees, distributions and penalties, formulate and implement the work program for the governance of enterprise-related fees in key areas in 2023, improve the mechanism of collaborative governance and joint disciplinary action for remediation of enterprise-related fees, and carry out the governance of enterprise-related fees. Encourage the service industry to take various measures to carry out promotional activities. (Municipal Market Supervision Commission, Municipal Finance Bureau, Municipal Development and Reform Commission, Municipal Transportation Commission, Municipal Culture and Tourism Bureau, Municipal Bureau of Commerce, and people's governments of all districts are responsible according to their respective responsibilities.)

13. Give full play to the role of the credit information*** enjoyment platform, and strive to optimize the environment for credit financing. Utilizing the Tianjin credit information***sharing platform to expand financing services, strengthen the collection of credit information of small and medium-sized enterprises and individual businessmen***sharing, and give full play to the role of Tianjin's comprehensive credit service platform for financing small and medium-sized enterprises to improve the efficiency of bank-enterprise docking and financing services. For small and medium-sized micro-enterprise owners and individual industrial and commercial households, credit loan products have been introduced to apply for online loans quickly. (Municipal Development and Reform Commission, Tianjin Banking and Insurance Supervision Bureau in accordance with the division of responsibilities)

Two, catering industry relief support measures

14. Encourage conditional districts to catering enterprises free of charge to carry out regular nucleic acid testing of employees, and subsidies to support the expenditure of the enterprise epidemic prevention and elimination. 2023 to the city and district epidemic prevention and control command requirements, the employees of catering enterprises on a regular nucleic acid test to give free testing. (Municipal Bureau of Commerce, Municipal Bureau of Finance, the people's governments of the districts in accordance with the division of responsibilities)

15. Guiding takeout and other Internet platform enterprises to further reduce the catering industry merchant service fee standards, reduce the relevant catering enterprises operating costs; catering enterprises within the administrative region where the high-risk areas in the epidemic are located to give a phase of merchant service fee concessions. (Municipal Bureau of Commerce)

16. For catering enterprises seriously affected by the epidemic, guide banking financial institutions to appropriately support them in overcoming the impact of the epidemic by lowering lending rates, providing new financing and increasing credit loans. Promoting financial institutions to make use of transaction flow and other data information to improve their risk-pricing capabilities, and issuing credit loans that can be used on a revolving basis, so as to promote the realization of "volume increase and surface expansion" of business loans for small and medium-sized micro-enterprises in the catering and other service industries, as well as for self-employed industrial and commercial households. Relying on government data resources and informatization means, give full play to the role of service platforms such as "Credit Easy", "Jinxinrong", and "Wisdom Junior" to broaden diversified financing channels for enterprises. (Municipal Bureau of Commerce, Municipal Development and Reform Commission, Municipal Finance Bureau, People's Bank of Tianjin Branch, Tianjin Banking and Insurance Supervision Bureau in accordance with the division of responsibilities)

17. Encourage governmental financing guarantee institutions to provide financing credit support for eligible catering industry small and medium-sized enterprises, timely fulfillment of the responsibility of compensation in accordance with the law, and actively help enterprises affected by the epidemic to renew insurance renewal loans. (Municipal Finance Bureau, Municipal Finance Bureau, Municipal Industry and Information Technology Bureau in accordance with the division of responsibilities)

18. Encourage insurance institutions to optimize their products and services, the use of business interruption loss insurance for catering enterprises to provide risk protection, and actively do a good job in claims service. Encourage conditional districts to give premium subsidies. (Tianjin Banking and Insurance Supervision Bureau, Municipal Bureau of Commerce, the people's governments of the districts in accordance with the division of responsibilities)

19. Catering enterprises for the elderly to provide subsidies for meal services. In accordance with the Notice of the General Office of the Municipal Government on the Trial Measures for Promoting Meal Assistance Services for the Elderly (Jin Zhengban Fa [2019] No. 30), subsidies for meal assistance are given to the elderly who are registered as household members of the city, over 80 years of age and over 60 years of age, who are under-insured (low-income) and whose care level is heavy, for no more than 5 meals per person per week when enjoying the standard set menu (in all districts) and the above price set menu, with the subsidy The standard is 5 yuan per meal (3 yuan for the elderly, 2 yuan for the elderly home canteen), the subsidy funds are borne by the districts, and the municipal finance to give 40% of the transfer payment subsidy. Catering enterprises shall not be forced to give matching preferential measures. (Municipal Bureau of Commerce, Municipal Bureau of Civil Affairs, Municipal Bureau of Finance, the people's governments of the districts in accordance with the division of responsibilities)

Three, retail relief support measures

20. Encourage conditional districts to retail enterprises free of charge to carry out regular nucleic acid testing of employees, the enterprise epidemic prevention and control, elimination of expenditures to give subsidies to support. 2023 to the city, the District Epidemic Prevention and Control Command, the requirements of the regular nucleic acid testing The employees of retail enterprises will be given free testing. (Municipal Bureau of Commerce, Municipal Bureau of Finance, the people's governments of the districts in accordance with the division of responsibilities)

21. Actively strive for the central financial service industry development funds to support the development of the county business system construction, to promote the "one upward (agricultural products upward)" and "three downward (supply chain downward. Logistics distribution downward, goods and services downward, Logistics and distribution sinking, goods and services sinking)". (Municipal Bureau of Commerce, Municipal Bureau of Finance, Municipal Agriculture and Rural Affairs Commission in accordance with the division of responsibilities)

22. Encourage banking financial institutions to increase credit support for emergency supply, key cultivation, convenient living area construction enterprises, and appropriately reduce the interest rate on loans. Guiding financial institutions, strengthening the information *** enjoyment with the retail industry authorities, using the transaction flow of micro, small and medium-sized enterprises and individual entrepreneurs, business premises leasing and credit information held by the relevant departments and other data to improve risk pricing capabilities, more credit loans. Encourage qualified retail enterprises to issue corporate credit-type bonds to broaden retail enterprises' diversified financing channels. (Municipal Bureau of Commerce, Municipal Finance Bureau, People's Bank of China Tianjin Branch, Municipal Development and Reform Commission, Tianjin Securities Regulatory Commission, Tianjin Banking and Insurance Regulatory Commission in accordance with the division of responsibilities)

23. Encourage the governmental financial guarantee institutions to provide financing credit support for qualified retail small and medium-sized enterprises, timely fulfillment of the responsibility of repayment in accordance with the law, and actively help the enterprises affected by the epidemic to renew the insurance renewal loan. (Municipal Finance Bureau, Municipal Finance Bureau, Municipal Industry and Information Technology Bureau in accordance with the division of responsibilities)

Four, the tourism industry to alleviate the difficulties of support measures

24. 2023 on the eligible travel agencies to implement 100% of the proportion of the temporary refund of the quality of travel services deposit policy, and actively promote the deposit guarantee insurance to replace the cash deposit of the quality of travel services deposit pilot work. (Municipal Bureau of Culture and Tourism, Tianjin Banking and Insurance Supervision Bureau in accordance with the division of responsibilities)

25. Strengthen the cooperation between banks and enterprises, establish and improve the key tourism enterprise project financing needs of the bank, guide the banking financial institutions to meet the conditions, the expected development prospects of the A-class tourist attractions, tourist resorts, rural tourism business units, star-rated hotels, travel agencies and other key cultural and tourism market players to increase the credit Input, appropriately increase the loan amount. (Municipal Bureau of Culture and Tourism, the People's Bank of Tianjin Branch, the Municipal Finance Bureau, Tianjin Banking and Insurance Supervision Bureau in accordance with the division of responsibilities)

26. Government procurement of lodging, conference, catering and other services, the strict implementation of the "Tianjin Municipal Government Procurement Negative List" relevant requirements, strict implementation of the provisions of the amount of funds spent, shall not be based on the registered capital of the enterprise, the total amount of assets, operating income, employees, profits, tax payment, star rating, ownership and other thresholds to limit the participation of relevant enterprises in government procurement. (Municipal Finance Bureau, the relevant departments of the districts in accordance with the division of responsibilities)

27. Encourage organs and enterprises to comply with the provisions of the trade union activities, exhibition activities, such as the development of the program, the organization and coordination of the travel agency to undertake clear service content service standards and other detailed requirements to strengthen the management of the use of funds, a reasonable determination of the proportion of the prepayment, and in accordance with the contract agreement to the travel agency in a timely manner to pay the funds. (The people's governments of all districts, the relevant departments and enterprises and institutions in accordance with the division of responsibilities)

28. Encourage banking financial institutions to reasonably increase the supply of effective credit for the tourism industry. The establishment of key enterprise financing risk prevention and control mechanism. Encourage financial institutions to actively respond to the financing needs of enterprises in the cultural tourism and other industries that have been greatly affected by the epidemic, and not blindly hesitate to lend, draw loans, cut off loans, and press loans to help enterprises alleviate the financial pressure. Encourage financial institutions to reasonably reduce the interest rate on newly issued loans, and take the initiative to make concessions to tourism enterprises that are affected by the epidemic and have difficulties in production and operation. Encourage eligible tourism enterprises to issue corporate credit bonds to broaden diversified financing channels. (Tianjin Branch of the People's Bank of China, the Municipal Finance Bureau, the Municipal Bureau of Culture and Tourism, the Municipal Development and Reform Commission, Tianjin Securities Regulatory Commission, Tianjin Banking and Insurance Regulatory Bureau in accordance with the division of responsibilities)

29. To meet the conditions of the expected development of travel agencies and tourism performing arts and other areas of small and medium-sized micro-enterprises to establish small and medium-sized micro-enterprises in the field of financing needs of tourism library, to strengthen the policy guidance to enhance the financial support of inclusive financial strength. Encourage banking financial institutions to provide credit support to tourism-related start-ups, small and medium-sized micro-enterprises and individual entrepreneurs. (The Municipal Bureau of Culture and Tourism, the Tianjin branch of the People's Bank of China, the Municipal Finance Bureau, and the Tianjin Banking and Insurance Supervision Bureau are responsible for this according to their respective responsibilities)

V. Supporting Measures for Bailing Out the Highway, Waterway and Railway Transportation Sector

30. According to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Value-added Tax Policies on the Bailing Out of Difficult Sectors in the Field of the Services Sector (Ministry of Finance and the State Administration of Taxation, No.11 of 2023) , VAT prepayment for railroad transportation enterprises is suspended for one year in 2023. (Municipal Taxation Bureau)

31. In accordance with the Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policies on Promoting the Development of Difficult Sectors in the Service Sector to Relieve their Difficulties (Ministry of Finance and the State Administration of Taxation No. 11 of 2023), taxpayers are exempted from VAT on the income they earn from the provision of public ****transportation services for the year 2023. The specific scope of public **** transportation services is in accordance with the Provisions on Matters Relating to the Pilot Business Tax to Value-added Tax (Cai Shui [2016] No. 36). (Municipal Taxation Bureau)

32. According to the Ministry of Finance regarding the transfer of subsidies for the purchase of new energy buses to be issued, the funds will be disbursed in a timely manner. (Municipal Finance Bureau, Municipal Transportation Commission in accordance with the division of responsibilities)

33. According to the 2023 central financial subsidies to the local funds for vehicle purchase tax revenue, to do a good job on the highway, water transport and comprehensive freight hubs, the construction of the distribution system to support the work. (Municipal Finance Bureau, Municipal Transportation Commission in accordance with the division of responsibilities)

34. According to the Ministry of Finance, the Ministry of Transportation relevant requirements, the development and introduction of the city's "14th Five-Year Plan" cab subsidy program, to support the cab to accelerate the electrification. Municipal finance at all levels to coordinate all types of funds, and further strengthen the public transport operating funds to protect. (Municipal Finance Bureau, Municipal Transportation Commission, the relevant district people's governments in accordance with the division of responsibilities)

35. Strengthen the information *** enjoy, play the role of dynamic monitoring data, promote the unified registration of movable property financing publicity system and vehicle movable property registration system docking to realize the registration information in the unified registration of movable property financing publicity system unified query, and to promote the banking financial institutions to use the movable property pledge for the enterprise to provide financing support, broaden enterprise financing and support. Provide financing support and broaden enterprise financing channels. Encourage financial institutions to increase financing support for transportation enterprises with higher credit ratings and heavier tasks of epidemic prevention and control and emergency transportation in accordance with the principle of marketization, and the relevant competent authorities to provide a list of enterprises for reference by financial institutions. Encourage eligible transportation enterprises to issue corporate credit bonds to broaden diversified financing channels. (Tianjin Branch of the People's Bank of China, the Municipal Finance Bureau, the Municipal Public Security Bureau, the Municipal Transportation Commission, the Municipal Development and Reform Commission, the Tianjin Securities Regulatory Commission and the Tianjin Banking and Insurance Regulatory Bureau are responsible for this according to their respective responsibilities)

VI. Support Measures for Bailout of Civil Aviation Industry

36. General Administration of Taxation No. 11 of 2023), VAT prepayment by air transportation enterprises is suspended for one year in 2023. (Municipal Taxation Bureau)

37. Coordinate municipal financial resources to support the costs of nucleic acid testing and other expenses for frontline personnel at airports. (Municipal Finance Bureau, Municipal Transportation Commission in accordance with the division of responsibilities)

38. According to the central finance under the city's air routes and safety capacity building and other civil aviation development fund transfers, timely and proper disbursement of funds. (Municipal Finance Bureau, Municipal Transportation Commission, Civil Aviation Tianjin Supervision Bureau, Tianjin Airport in accordance with the division of responsibilities)

39. Encourage banking financial institutions to increase credit support for hub airports. Encourage qualified airlines to issue corporate credit bonds to broaden diversified financing channels. (Municipal Finance Bureau, Municipal Development and Reform Commission, Tianjin Branch of the People's Bank of China, Tianjin Securities Regulatory Commission, Municipal Transportation Commission, Tianjin Civil Aviation Administration of Civil Aviation, and Tianjin Airports are responsible for this according to their respective responsibilities)

Seven, the precise implementation of epidemic prevention and control measures

40. earnestly implement rigorous, scientific, and precise epidemic prevention and control measures, and resolutely prevent and avoid the "relaxation of control" and "excessive prevention and control". "and" excessive prevention and control "two tendencies, effectively restore and maintain the normal order of service industry development. (The Office of the Municipal Command for Prevention and Control of the New Coronavirus Pneumonia Epidemic, the Municipal Health Commission, the Municipal Bureau of Commerce, the Municipal Bureau of Culture and Tourism, the Municipal Transportation Commission, the Civil Aviation Regulatory Authority of Tianjin, Tianjin Airport, and the people's governments of all districts are responsible for this according to their respective responsibilities)

Transferred from the website of the Tianjin Municipal Development and Reform Commission