the state support policy for small and micro enterprises is embodied in the Law of the People's Republic of China on the Promotion of Small and Medium Enterprises. There are fiscal and taxation support, financing promotion, entrepreneurship support, innovation support, market development, service measures, rights protection and so on.

Legal basis:

Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises Article 1 This Law is formulated in order to improve the business environment of small and medium-sized enterprises, ensure their fair participation in market competition, safeguard their legitimate rights and interests, support their entrepreneurial innovation, promote their healthy development, expand urban and rural employment, and give full play to their important role in national economic and social development.

article 2 the term "small and medium-sized enterprises" as mentioned in this law refers to enterprises established within the territory of the people's Republic of China according to law with relatively small personnel and operation scale, including medium-sized enterprises, small enterprises and micro enterprises.

The division standard of medium-sized enterprises, small-sized enterprises and micro-enterprises shall be formulated by the department in charge of the comprehensive management of SME promotion in the State Council in conjunction with the relevant departments in the State Council, according to the employees, operating income, total assets and other indicators, combined with the characteristics of the industry, and submitted to the State Council for approval.

article 3 the state regards promoting the development of small and medium-sized enterprises as a long-term development strategy, adheres to the principle of equal rights, equal opportunities and equal rules for all types of enterprises, and implements the policy of actively supporting small and medium-sized enterprises, especially small and micro enterprises, improving services, standardizing according to law and safeguarding rights and interests, so as to create a favorable environment for their establishment and development.

article 4 small and medium-sized enterprises shall operate according to law, abide by the laws and regulations of the state on labor and employment, production safety, occupational health, social security, resources and environment, quality standards, intellectual property rights, finance and taxation, follow the principle of good faith, standardize internal management and improve the management level; Shall not harm the legitimate rights and interests of workers, and shall not harm the interests of the public.

article 5 the State Council formulates policies to promote the development of small and medium-sized enterprises, establishes a coordination mechanism for the promotion of small and medium-sized enterprises, and makes overall plans for the promotion of small and medium-sized enterprises throughout the country. The department responsible for the comprehensive management of SME promotion in the State Council organizes the implementation of policies to promote the development of SMEs, and conducts macro guidance, comprehensive coordination, supervision and inspection of SME promotion. The relevant departments of the State Council are responsible for the promotion of small and medium-sized enterprises within the scope of their respective duties according to the national policy of promoting the development of small and medium-sized enterprises. The local people's governments at or above the county level shall, according to the actual situation, establish a coordination mechanism for the promotion of small and medium-sized enterprises, clarify the corresponding departments responsible for the comprehensive management of the promotion of small and medium-sized enterprises, and be responsible for the promotion of small and medium-sized enterprises within their respective administrative areas.

article 6 the state establishes a statistical monitoring system for small and medium-sized enterprises. The statistical department shall strengthen the statistical investigation, monitoring and analysis of small and medium-sized enterprises, and regularly publish relevant information.

article 7 the state promotes the construction of credit system for small and medium-sized enterprises, establishes a socialized credit information collection and evaluation system, and realizes the socialization of credit information inquiry, exchange and enjoyment for small and medium-sized enterprises.

article 8 the central finance shall set up the subject of small and medium-sized enterprises in the budget at the corresponding level and arrange special funds for the development of small and medium-sized enterprises. Local people's governments at or above the county level shall, according to the actual situation, arrange special funds for the development of small and medium-sized enterprises in the financial budget at the corresponding level.

article 9 the special funds for the development of small and medium-sized enterprises are mainly used to support the construction of public service system and financing service system of small and medium-sized enterprises by means of funding, purchasing services and incentives. Special funds for the development of small and medium-sized enterprises are inclined to small and micro enterprises, and the principle of openness and transparency is adhered to in the management and use of funds, and budget performance management is implemented.

article 11 the state establishes a fund for the development of small and medium-sized enterprises. The National SME Development Fund shall follow the principles of policy orientation and market operation, and is mainly used to guide and drive social funds to support small and medium-sized enterprises in the initial stage and promote entrepreneurial innovation. Local people's governments at or above the county level may set up small and medium-sized enterprise development funds. Measures for the administration of the establishment and use of development funds for small and medium-sized enterprises shall be formulated by the State Council.

article 11 the state implements a tax policy that is conducive to the development of small and micro enterprises, and implements measures such as deferring, reducing or exempting enterprise income tax and value-added tax for qualified small and micro enterprises in accordance with regulations, simplifying tax collection and management procedures, and reducing the tax burden of small and micro enterprises.

article 12 the state implements preferential policies such as reducing or exempting administrative fees for small and micro enterprises to reduce their burdens.

article 13 financial institutions should play the role of serving the real economy and serve small and medium-sized enterprises efficiently and fairly.

Article 14 The People's Bank of China shall comprehensively use monetary policy tools to encourage and guide financial institutions to increase credit support for small and micro enterprises and improve their financing environment.

article 15 the State Council banking regulatory institutions shall formulate differentiated regulatory policies for financial institutions to provide financial services to small and micro enterprises, and take measures such as reasonably increasing the tolerance of non-performing loans of small and micro enterprises, so as to guide financial institutions to increase the financing scale and proportion of small and micro enterprises and improve the level of financial services.

article 16 the state encourages various financial institutions to develop and provide financial products and services suitable for the characteristics of small and medium-sized enterprises. National policy financial institutions shall provide financial services to small and medium-sized enterprises in various forms within their business scope.

article 17 the state promotes and supports the construction of an inclusive financial system, promotes the orderly and healthy development of small and medium-sized banks, non-deposit lending institutions and internet finance, and guides banking financial institutions to extend their outlets and businesses to areas with weak financial services for small and micro enterprises such as counties and towns.

large state-owned commercial banks should set up inclusive finance institutions to provide financial services for small and micro enterprises. The state promotes other banking financial institutions to set up financial services franchises for small and micro enterprises.

regional small and medium-sized banks should actively provide financial services to small and micro enterprises in their places to promote the development of the real economy.

article 18 the state shall improve the multi-level capital market system, promote equity financing through multiple channels, develop and standardize the bond market, and promote direct financing of small and medium-sized enterprises in various ways.

article 19 the state improves the secured financing system and supports financial institutions to provide secured financing for small and medium-sized enterprises with accounts receivable, intellectual property rights, inventories, machinery and equipment as collateral.

Article 21 When small and medium-sized enterprises apply for secured financing with accounts receivable, the payer of accounts receivable shall confirm the creditor-debtor relationship in time and support the financing of small and medium-sized enterprises.

the state encourages small and medium-sized enterprises and payers to confirm the creditor-debtor relationship through the accounts receivable financing service platform, so as to improve the financing efficiency and reduce the financing cost.

article 21 the people's governments at or above the county level shall establish a policy credit guarantee system for small and medium-sized enterprises, and encourage various guarantee institutions to provide credit guarantee for financing small and medium-sized enterprises.

article 22 the state promotes insurance institutions to carry out loan guarantee insurance and credit insurance business for small and medium-sized enterprises, and develops insurance products that meet the needs of small and medium-sized enterprises to spread risks and compensate losses.

article 23 the state supports credit reporting institutions to develop credit reporting products and services aimed at financing small and medium-sized enterprises, and collect information from relevant government departments, public utilities and commercial institutions according to law.

the state encourages third-party rating agencies to provide SME rating services.

article 24 the people's governments at or above the county level and their relevant departments shall provide entrepreneurs with legal and policy advice and public information services in the fields of industry and commerce, finance, taxation, finance, environmental protection, production safety, labor and social security, etc. free of charge through government websites and publicity materials.

article 25 graduates of institutions of higher learning, retired military personnel, unemployed people and disabled people who set up small and micro enterprises shall enjoy tax concessions and fee reduction and exemption in accordance with state regulations.

article 26 the state takes measures to support social funds to invest in small and medium-sized enterprises. Venture capital enterprises and individual investors who invest in scientific and technological innovation enterprises in the initial stage shall enjoy tax incentives in accordance with state regulations.

article 27 the state improves the entrepreneurial environment of enterprises, optimizes the examination and approval process, realizes the convenience of administrative licensing for small and medium-sized enterprises, and reduces the establishment cost of small and medium-sized enterprises.

article 28 the state encourages the construction and establishment of entrepreneurial bases and incubation bases for small and micro enterprises, so as to provide production and operation sites and services for small and micro enterprises.

article 29 local people's governments at all levels shall, according to the needs of the development of small and medium-sized enterprises, arrange necessary land and facilities in urban and rural planning to facilitate the small and medium-sized enterprises to obtain production and business premises.

the state supports the use of idle commercial buildings, industrial plants, enterprise warehouses and logistics facilities to provide entrepreneurs with low-cost production and business premises.

article 31 the state encourages internet platforms to open technology, development, marketing, promotion and other resources to small and medium-sized enterprises, strengthen the sharing and cooperation of resources, and provide services for small and medium-sized enterprises to start businesses.

article 31 the state simplifies the procedures for deregistration of small and medium-sized enterprises, and facilitates their market exit.

chapter v innovation support

article 32 the state encourages small and medium-sized enterprises to promote innovation in technology, products, management models and business models according to market demand.

if it is really necessary to accelerate the depreciation of fixed assets of small and medium-sized enterprises due to technological progress and other reasons, the depreciation period can be shortened according to law or accelerated depreciation methods can be adopted.

the state improves the policy of adding and deducting research and development expenses for small and medium-sized enterprises, and supports technological innovation of small and medium-sized enterprises.

article 33 the state supports small and medium-sized enterprises to apply modern technical means such as internet, cloud computing, big data and artificial intelligence in R&D, design, manufacturing and operation management, so as to innovate production methods and improve production and operation efficiency.

article 34 the state encourages small and medium-sized enterprises to participate in the research and development of key industrial technologies and the implementation of scientific research projects established with financial funds.

the state promotes the in-depth development of integration of defense and civilian technologies and supports small and medium-sized enterprises to participate in national defense scientific research and production activities.

the state supports small and medium-sized enterprises and relevant trade organizations of small and medium-sized enterprises to participate in the formulation of standards.

article 35 the state encourages small and medium-sized enterprises to research and develop technologies and products with independent intellectual property rights, standardize internal intellectual property management, and enhance their ability to protect and use intellectual property rights; Encourage small and medium-sized enterprises to take out intellectual property insurance; Reduce the burden of small and medium-sized enterprises in applying for and maintaining intellectual property rights.

article 36 the relevant departments of the people's governments at or above the county level shall provide support in planning, land use and finance, and promote the establishment and development of various innovative service institutions.

the state encourages all kinds of innovative service institutions to provide technical information, R&D design and application, quality standards, experimental tests, inspection and testing, technology transfer, technical training and other services for small and medium-sized enterprises, so as to promote the transformation of scientific and technological achievements and upgrade the technology and products of enterprises.

article 37 the relevant departments of the people's governments at or above the county level should broaden channels, take measures such as subsidies and training, guide college graduates to find jobs in small and medium-sized enterprises, and help small and medium-sized enterprises introduce innovative talents. The state encourages scientific research institutions, universities and large enterprises to create conditions to open experimental facilities to small and medium-sized enterprises, carry out technology research and development and cooperation, help small and medium-sized enterprises to develop new products and cultivate professional talents. The state encourages scientific research institutions and institutions of higher learning to support their scientific and technical personnel to engage in Industry-University-Research cooperation and transformation of scientific and technological achievements in small and medium-sized enterprises in the form of part-time, attachment and project cooperation, and obtain corresponding remuneration in accordance with relevant state regulations.

article 38 the state improves the market system, implements a unified market access and market supervision system, opposes monopoly and unfair competition, and creates a market environment for small and medium-sized enterprises to participate in competition fairly.

article 39 the state supports large enterprises and small and medium-sized enterprises to establish a stable cooperative relationship in raw material supply, production, sales, service outsourcing, technology development and technological transformation based on market allocation of resources, so as to drive and promote the development of small and medium-sized enterprises.

Article 41 The relevant departments of the State Council should formulate relevant preferential policies for government procurement of small and medium-sized enterprises, and increase their share in government procurement by formulating procurement demand standards, reserving procurement shares, preferential price evaluation and giving priority to procurement. The share of procurement reserved for small and medium-sized enterprises shall account for more than 31% of the total annual government procurement project budget of the department; Among them, the proportion reserved for small and micro enterprises is not less than 61%. Except for goods and services that small and medium-sized enterprises cannot provide. Government procurement shall not discriminate or discriminate against small and medium-sized enterprises in terms of ownership structure, operating years, operating scale and financial indicators. The government procurement department shall release the procurement information to the public in a timely manner in the media designated by the government procurement supervision and management department, and provide guidance and services for small and medium-sized enterprises to obtain government procurement contracts.

article 41 the relevant departments of the people's governments at or above the county level shall provide guidance and help for the export of products and services of small and medium-sized enterprises in legal consultation, intellectual property protection, technical trade measures and product certification, and promote foreign economic and technological cooperation and exchanges. Relevant state policy financial institutions should support small and medium-sized enterprises to explore overseas markets by conducting import and export credit and export credit insurance.

article 42 the relevant departments of the people's governments at or above the county level shall provide convenience for small and medium-sized enterprises in the use of foreign exchange and the entry and exit of personnel, support small and medium-sized enterprises to invest abroad and explore the international market.

article 43 the state establishes and improves a socialized public service system for small and medium-sized enterprises to provide services for them.

article 44 local people's governments at or above the county level shall, according to actual needs, establish and improve public service institutions for small and medium-sized enterprises to provide public welfare services for small and medium-sized enterprises.

article 45 the department of the people's government at or above the county level responsible for the comprehensive management of the promotion of small and medium-sized enterprises shall establish an inter-departmental policy information internet publishing platform, and timely collect all kinds of government service information related to small and medium-sized enterprises, such as laws and regulations, entrepreneurship, innovation, finance, market and rights protection, so as to provide convenient and free services for small and medium-sized enterprises.

article 46 the state encourages all kinds of service institutions to provide small and medium-sized enterprises with services such as entrepreneurship training and counseling, intellectual property protection, management consultation, information consultation, credit service, marketing, project development, investment and financing, accounting and taxation, property rights transaction, technical support, talent introduction, foreign cooperation, exhibitions and exhibitions, and legal consultation.

article 47 the department of the people's government at or above the county level responsible for the comprehensive management of the promotion of small and medium-sized enterprises shall arrange funds and organize and implement the training of management personnel of small and medium-sized enterprises in a planned way.

article 48 the state supports relevant institutions and institutions of higher learning to carry out personnel training in management and production technology for small and medium-sized enterprises, so as to improve the marketing, management and technical level of enterprises. The state supports institutions of higher learning, vocational education colleges and various vocational skills training institutions to cooperate with small and medium-sized enterprises to build internship practice bases, supports two-way exchanges between teachers of vocational education colleges and technical talents of small and medium-sized enterprises, and innovates the talent training mode of small and medium-sized enterprises.

article 49 the relevant trade organizations of small and medium-sized enterprises should safeguard the legitimate rights and interests of their members according to law, reflect their demands, strengthen self-discipline management, and provide services for small and medium-sized enterprises' entrepreneurial innovation and market development.

article 51 the state protects the property rights and other legitimate rights and interests of small and medium-sized enterprises and their investors. No unit or individual may infringe on the property of small and medium-sized enterprises and their legitimate income.

article 51 the department of the people's government at or above the county level responsible for the comprehensive management of the promotion of small and medium-sized enterprises shall establish special channels to listen to the opinions and suggestions of small and medium-sized enterprises on the relevant government management work, and give timely feedback to the relevant departments to urge improvement. Relevant departments of local people's governments at or above the county level and relevant industry organizations shall publish contact information, accept complaints and reports from small and medium-sized enterprises, and