Since p>2122, the National Development and Reform Commission and other 14 departments have issued "Several Policies on Promoting the Recovery and Development of Difficult Industries in the Service Industry" (hereinafter referred to as "Several National Policies"), and the Jiangsu Provincial Government has issued "Several Policies and Measures on Further Helping Market Subjects to Solve Difficulties and Strive to Stabilize Economic Growth" (hereinafter referred to as "Su Zheng 41 Articles"). In order to cope with the impact of the epidemic, the Provincial Department of Culture and Tourism, together with the Provincial Department of Finance, planned ahead. The general requirements of the state for the implementation of policies at all levels are: high is not low, wide is not narrow. In order to facilitate the cultural and tourism enterprises in our province to get familiar with the policies of helping enterprises at all levels in time and get targeted help and support, the policies and measures of helping enterprises at all levels are gathered to form a "policy toolkit" as follows:
Inclusive Support Policy
On tax reduction and fee reduction
Some national policies:
Articles 1-5, on value-added tax, resource tax, urban maintenance and construction tax, property tax, urban and rural areas,
article 1 the policy of adding and deducting value-added tax in service industry will be continued. in 2122, the deductible input tax of taxpayers in production and life service industry will be added and deducted by 11% and 15% respectively.
article 2 in 2122, the scope of application of "six taxes and two fees" will be expanded, and the applicable subjects of "six taxes and two fees" such as resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, and local education surcharge will be extended from small-scale taxpayers of value-added tax to small-scale enterprises and individual industrial and commercial households. Eligible service market players can enjoy.
article 3 encourages all localities to grant relief to taxpayers who have real difficulties in paying property tax and urban land use tax in 2122 according to the authorization of regulations and local conditions. Eligible service market players can enjoy.
article 4 in 2122, increase the pre-tax deduction of equipment and appliances in small and medium-sized enterprises. Small and medium-sized enterprises can choose one-time pre-tax deduction for newly purchased equipment and appliances with a unit value of more than 5 million yuan in 2122, and half deduction for depreciation years of 3 years, 4 years, 5 years and 11 years. Enterprises can enjoy preferential treatment on a quarterly basis, and the losses caused by insufficient deduction in that year can be carried forward and deducted in the next five tax years. Eligible service market players can enjoy.
article 5 in 2122, we will continue to implement the policy of reducing unemployment insurance and industrial injury insurance rates by stages. For enterprises that do not lay off employees or lay off fewer employees, we will continue to implement the policy of stable return of inclusive unemployment insurance, and increase the return ratio of small and medium-sized enterprises from 61% to 91% in 2122. Eligible service market players can enjoy.
article 41 of su Zheng:
articles 3-6 stipulate the value-added tax, real estate tax, urban land use tax, social security and the return of stable posts.
article 3 earnestly implement the policy of exempting small-scale taxpayers with monthly sales of less than 1.5 million yuan, public transportation services such as public transportation, long-distance passenger transportation, ferry crossing, taxis, etc. Exempt qualified technology business incubators, university science parks and Zhongchuang space incubation services from value-added tax, and exempt property tax and urban land use tax for their own use and the real estate and land provided to the incubating objects. We will continue to relax the criteria for identifying start-up technology-based enterprises, and all eligible venture capital enterprises and angel investors will be deducted from their taxable income according to a certain proportion of their investment. Enterprise income tax shall be levied at a reduced rate of 1.5% on qualified third-party enterprises engaged in pollution prevention and control.
article 4 shall be exempted from property tax on agricultural products wholesale markets and farmers' markets and urban land use tax. Exempt from urban land use tax for urban bus stations and other operating sites. Property tax and urban land use tax shall be exempted from the real estate and land occupied by enterprises undertaking commodity reserve policy business. Taxpayers in accommodation, catering, recreation, transportation, tourism, retail, warehousing and other industries seriously affected by the epidemic and small-scale taxpayers of value-added tax are temporarily exempted from collecting property tax and urban land use tax in 2122. Taxpayers in other industries who have difficulties in production and operation may apply for reduction or exemption of property tax and urban land use tax.
Article 5 Enterprises in difficulty that meet the requirements may, upon approval, continue to defer payment of three social insurance premiums, namely, pension, unemployment and work injury, for a maximum period of six months; For the overall planning areas where the accumulated balance of the unemployment insurance fund in the previous year has been paid for for more than 1 years, the tourism enterprises that are greatly affected by the epidemic situation will implement the policy of holdover of unemployment insurance and work-related injury insurance premiums in stages, with the period not exceeding 1 years, and the late payment fee will be exempted during the holdover period, which will not affect the credit of enterprises and the personal rights and interests of employees. According to the national deployment, we will continue to implement the national policy of reducing unemployment insurance and industrial injury insurance rates in stages. Continue to carry out vocational skills training and implement the training subsidy policy according to regulations. For small and medium-sized enterprises that are seriously affected by the epidemic, they can apply for reducing the proportion of housing provident fund deposit or delaying payment according to regulations.
article 6 implements the "escort action" of unemployment insurance to help enterprises stabilize their posts. in the overall planning areas where the accumulated balance of unemployment insurance funds in the previous year has been paid for for more than 1 years, the inclusive unemployment insurance policy will continue to be implemented for enterprises that do not lay off employees or make fewer layoffs, and the proportion of small and medium-sized enterprises will be raised from 61% to 91% in 2122. Small and micro enterprises recruit college graduates and give social security subsidies and training subsidies according to regulations.
On rent reduction and exemption
Some national policies:
Article 6 provides for rent reduction and exemption of state-owned houses.
article 6 in 2122, small and micro enterprises and individual industrial and commercial households in the service industry in the county-level administrative region, which is listed as a high-risk area in the epidemic, will rent state-owned houses, and the rent will be reduced for six months in 2122, and for three months in other regions. All localities can co-ordinate all kinds of funds and give appropriate assistance to small and micro enterprises and individual industrial and commercial households in the service industry that rent non-state-owned houses. Encourage non-state-owned housing rental entities to share the losses caused by the epidemic reasonably on the basis of equal consultation. If it is really difficult for house owners to pay property tax and urban land use tax in 2122, it is encouraged that all localities can give relief according to the authorization of the regulations and local conditions. If rent reduction affects the performance of state-owned enterprises and institutions, it shall be recognized according to the actual situation in the assessment.
article 41 of su Zheng:
article 14 provides for the reduction or exemption of house rent in state-owned enterprises and administrative institutions.
article 14 in the areas listed as high-risk areas in the epidemic in 2122, the rent for small and micro enterprises and individual industrial and commercial households in the service industry who rent state-owned enterprises (including wholly-owned, holding and actually controlled enterprises) and state-owned houses in administrative institutions will be reduced or exempted for six months, while that for other areas will be reduced or exempted for three months. Encourage financial institutions to give preferential interest rate mortgage loans and other support to lessors who reduce or exempt rents.
Some policies on financial support to the state:
Articles 7-9 stipulate the use of various inclusive finance instruments by financial institutions.
article 7 in 2122, banks will be guided to make good use of the 2.2 trillion yuan of funds released by lowering the deposit reserve ratio twice in 2121, and give full play to the dual functions of monetary policy tools in terms of total amount and structure, giving priority to supporting difficult industries, especially small and micro enterprises and private enterprises in the service industry.
article 8 in 2122, we will give full play to the guiding role of market-oriented tools to support Pratt & Whitney micro-loans, provide incentive funds for 1% of the incremental balance of Pratt & Whitney micro-loans of local corporate banks, make good use of the rolling loan line of 411 billion yuan, and guide financial institutions to increase their inclination to difficult industries, especially service industries. Encourage financial institutions to handle the service market entities that meet the conditions for loan renewal according to the normal loan renewal business, and shall not blindly cherish loans, draw loans, cut off loans or pressure loans to maintain reasonable liquidity.
article 9 in 2122, we will continue to promote the reduction of fees and profits in the financial system, implement the downward trend of the quoted interest rate (LPR) in the loan market and the downward trend of the refinancing rate for supporting agriculture and supporting small businesses, promote the downward trend of the actual loan interest rate on the basis of the sharp decrease in the previous period, supervise and guide the reduction of bank account service fees, RMB transfer and remittance fees and bank card swiping fees, and reduce the operating cost pressure of small and micro enterprises and individual industrial and commercial households in the service industry.
article 41 of su Zheng:
articles 1 and 9-11 provide for government relief funds, refinancing, credit support and financial services.
article 1 the relevant departments of the province shall co-ordinate the existing special funds, and give special financial support to small and medium-sized enterprises whose production and operation are facing temporary difficulties, but whose products have market prospects and technologies are competitive, as well as service-oriented small and medium-sized enterprises in the field of people's livelihood which are labor-intensive and have high social benefits. Encourage cities, counties (cities, districts) to refer to provincial practices, set up or co-ordinate arrangements for small and medium-sized enterprises to bail out funds, and increase assistance to small and medium-sized enterprises.
article 9 make full use of the newly increased refinancing quota of 45 billion yuan in our province, encourage qualified local corporate banks to actively apply for refinancing, and increase support for small and medium-sized enterprises and individual industrial and commercial households. We will steadily expand the financing scale of small and micro loans, Su Ke loans, Su Credit, Su Nong loans and Su Fu loans, focusing on credit loans and first loans. In 2122, we will strive to drive the scale of preferential interest rate loans to exceed RMB 111 billion. Support financial institutions to provide inclusive financial support in logistics to qualified small and micro foreign trade enterprises.
article 11 financial institutions are encouraged to set up separate credit plans for small and micro enterprises, and preferential interest rates are implemented for inclusive loans for small and micro enterprises. Encourage financing guarantee institutions to maintain low guarantee and re-guarantee rates for small and medium-sized enterprises affected by the epidemic, and gradually reduce the average guarantee rate of government financing guarantee institutions to below 1%. Support financing guarantee institutions to appropriately reduce the guarantee fees on the original basis for the guarantee projects such as "agriculture, rural areas and farmers", "small and micro" and "double innovation" that meet the national access standards for financing guarantee funds during the epidemic period.
article 11 optimize the financial services of upstream and downstream enterprises in the industrial chain, promote the incremental expansion of accounts receivable financing, and encourage large provincial state-owned enterprises to support private enterprises and small and medium-sized enterprises to implement bills receivable. Support the issuance of credit enhancement collective bonds for small and micro enterprises. Support financial institutions to issue special financial bonds for small and micro enterprises.
Exclusive policies for cultural tourism
Some national policies:
Articles 24-31, which focus on the provisions of the travel agency's service quality guarantee, travel enterprise insurance, financial cooperation, government procurement, trade union activities, credit supply, performing arts, etc.
article 24 in 2122, we will continue to implement the policy of supporting travel agencies to suspend the quality of tourism services, maintain 81% of the suspension rate for qualified travel agencies, and encourage qualified places to further increase the suspension rate. At the same time, accelerate the pilot work of insurance replacing margin and expand the pilot scope of insurance replacing margin.
article 25 provinces that have a large balance of unemployment insurance and work-related injury insurance funds are allowed to implement the policy of deferring unemployment insurance and work-related injury insurance premiums to tourism enterprises in stages, and the specific measures shall be determined by the provincial people's government. Eligible tourism enterprises can postpone payment with the approval of the people's government of the insured place for a period of no more than one year, and the late payment fee will be exempted during the deferred payment period.
article 26 strengthen the cooperation between banks and enterprises, establish and improve the project financing demand bank of key tourism enterprises, and guide financial institutions to increase credit input to key cultural and tourism market entities such as A-level scenic spots, tourist resorts, rural tourism business units, star-rated hotels, travel agencies and so on, and appropriately increase the loan amount.
article 27 when the government purchases services such as accommodation, meetings, catering, etc., it shall strictly implement the provisions on the amount of expenditure, and shall not restrict relevant enterprises from participating in government procurement by taking star rating and ownership as the threshold.
article 28 encourages government agencies, enterprises and institutions to entrust the formulation, organization and coordination of trade union activities, exhibitions and other activities held in accordance with the regulations to travel agencies, clarify the detailed requirements such as service content and service standards, strengthen the management of fund use, reasonably determine the proportion of advance payment, and pay funds to travel agencies in time according to the contract.
Article 29 Banking financial institutions are encouraged to reasonably increase the effective credit supply for tourism. Establish a financing risk prevention and control mechanism for key enterprises. Guide financial institutions to reasonably reduce the interest rate of new loans, and take the initiative to make profits for tourism enterprises that are affected by the epidemic and have difficulties in production and operation. Encourage qualified tourism enterprises to issue corporate credit bonds and broaden diversified financing channels for tourism enterprises.
Article 31 Increase inclusive finance's support for small and medium-sized enterprises in the fields of travel agencies and tourism performing arts that meet the requirements and are expected to develop well. Give full play to the positive role of cultural and tourism financial service centers and establish a financing demand bank for small and medium-sized micro-tourism enterprises. Encourage banking financial institutions to provide small loans to individual industrial and commercial households such as tourism-related start-ups, small and medium-sized enterprises and theme homestays.
article 41 of su Zheng:
articles 21, 21, 23, and 24, which focus on the provision of relief fund support, trade union activities, space utilization, and insurance payment.
Article 21 Allocate 85 million yuan from the provincial special funds for cultural and tourism development, and focus on supporting travel agencies, tourist attractions and other cultural and tourism market entities to resume development and innovate development. Carry out the annual provincial-level cultural tourism industry development project declaration and review in advance, and issue 91 million yuan of project funds as soon as possible. The interest rate of the provincial tourism industry development fund in 2122 will be lowered by 1 percentage points, and 11 million yuan will be arranged to subsidize the interest of fund loan projects. Continue to temporarily refund the tourism service quality deposit at the rate of 81%. Encourage hotels, scenic spots, homestays, travel agencies, entertainment enterprises, etc. to carry out various promotional activities and extend the effective use period of the park annual ticket.
article 21 encourages local cultural and tourism departments to strengthen cooperation with trade unions, including qualified homestays, rural industrial clusters, characteristic (amorous feelings) towns, red tourist attractions, etc., and developing routes and products with various forms, rich contents and in line with policies. Party and government organs, state-owned enterprises and institutions are encouraged to entrust travel agencies, hotels and other enterprises to undertake training and conference activities according to procedures, and catering enterprises to provide catering services.
article 23 supports the transformation of passenger transport hubs into urban complexes, and coordinates the comprehensive utilization of the above-ground and underground spaces of hubs to build urban complexes. On the premise of ensuring the basic service functions of transportation, we will appropriately expand the functions of vehicle rental, tourism distribution, postal express delivery, business exhibition, trade finance, cultural leisure, shopping and catering, and promote the development of transportation and related consumer industries.
article 24 intensify efforts to pay the deposit by insurance and letter of guarantee instead of cash. On the premise of fully respecting the independent choice of enterprises, we will promote the full coverage of bond guarantees in construction and other fields. Innovate the payment method of travel agency's travel service quality deposit, and explore the pilot work of insurance replacing cash or bank guarantee to pay deposit.
article 16 of Jiangsu wenlv:
article 1-3, which mainly provides clear support from fiscal and taxation policies, fund relief and financial credit.
article 1: make good use of the policy of benefiting enterprises. To implement the relevant tax policies continued by the state, the monthly sales of small-scale taxpayers of value-added tax in the cultural tourism industry are exempted from value-added tax below 1.5 million yuan (inclusive), and the taxable sales income applicable to the 3% levy rate is taxed at a reduced rate of 1%; Small and low-profit enterprises in the cultural tourism industry enjoy preferential corporate income tax policies according to regulations. Implement the national and provincial tax reduction policies to support the cultural tourism industry, and strengthen publicity through multiple channels and forms.