The Finance Department of Henan Province issued the Fiscal Policy for Supporting the Development of Small and Medium-sized Enterprises, which includes 56 fiscal policies in 11 categories, covering key areas such as supporting the transformation and upgrading of enterprises, building "specialized and innovative" small and medium-sized enterprises, encouraging scientific and technological innovation, promoting tax reduction and fee reduction, strengthening financing support, supporting innovation and entrepreneurship, reducing labor costs, supporting recruiting talents and attracting talents, expanding market demand, and optimizing development environment, so as to help small and medium-sized enterprises to tide over their difficulties.

first, support enterprise transformation and upgrading.

1. Support the technological transformation of small and medium-sized manufacturing enterprises. The actual investment in the equipment and software of the technical transformation demonstration project shall be subsidized after a certain proportion, with a maximum of RMB 11 million (RMB 21 million for the "Touyan" enterprise). For the "machine substitution" demonstration project, a certain proportion of subsidies will be given according to the actual investment in the purchase of the whole machine, with a maximum of 5 million yuan.

2. Improve the supporting capacity of the industrial chain of SMEs. Support high-end, intelligent and green chain transformation and upgrading of key industrial chains, encourage chain owners of key industrial chains to play a leading role, strengthen upstream and downstream correlation and coordination of industrial chains, and purchase key raw materials, spare parts and components for small and medium-sized enterprises in the chain.

3. Support digital intelligence to empower SMEs. Support the construction of characteristic and regional industrial Internet platforms, and give the platform construction unit a subsidy of no more than 5 million yuan according to a certain proportion of the actual investment in software and hardware. Support the construction of secondary nodes for identification and analysis of industrial Internet, and give subsidies of no more than 1 million yuan to the construction unit of newly-built nodes according to a certain proportion of actual investment in software and hardware. Support manufacturing enterprises to apply the new generation of information technology to build intelligent application scenarios, and give no more than 511,111 yuan to outstanding intelligent application scenario construction units. For qualified manufacturing digital service providers, a certain proportion of subsidies will be given according to the technical service income provided by them around the digital transformation and intelligent upgrading of enterprises, with a maximum of 2 million yuan.

4. Support the construction of manufacturing innovation centers. For the provincial-level manufacturing innovation centers during the cultivation period, subsidies will be given in the form of subsidies after the completion of the project, according to 31% of the actual investment in purchasing test equipment such as R&D and pilot tests, and the maximum amount of subsidies will not exceed 5 million yuan; For provincial manufacturing innovation centers, in the form of supporting project construction, subsidies will be given according to 31% of the actual investment in technology introduction and purchase of scientific research instruments, equipment and software, and the maximum amount of subsidies will not exceed 5 million yuan. For provincial manufacturing innovation centers, subsidies shall be given at the rate of 5% of the actual income obtained by transforming technological achievements, entrusting research and development and providing technical services for the industry, with a maximum of 5 million yuan. For those who are promoted to the national manufacturing innovation center, in addition to continuing to enjoy the support policies of the provincial manufacturing innovation center, a one-time reward of 31 million yuan will be given. For the sub-centers of national manufacturing innovation centers, they can enjoy the corresponding policies of provincial manufacturing innovation centers.

5. support the development and application of the first (set) of major technical equipment. For the first (set) of major technical equipment insured products recognized by the province, subsidies will be given according to the actual insurance premium rate of not more than 3% and 81% of the actual annual premium expenditure, and the premium subsidy time will be accounted for according to the insurance period, not exceeding 3 years. For the first complete set of equipment and single equipment in China, the R&D and manufacturing units in the province will reward them according to 5% of the sales invoice amount, with a maximum of 5 million yuan. For the first (set) complete sets of equipment and single equipment recognized by the province, the R&D and manufacturing units in the province will give rewards according to 5% of the sales invoice amount, with a maximum of 3 million yuan. The annual maximum of a single enterprise is no more than 5 million yuan.

6. Support the development and application of the first version of software products. For the first edition of software products recognized by the province, premium subsidies will be given according to the actual insurance premium rate not exceeding 3% and 81% of the actual annual premium expenditure. The insurance subsidy period will be accounted for according to the insurance period, and the subsidy period will not exceed 1 years. For the first edition software products recognized by the province, the R&D enterprises in the province will be rewarded according to 21% of the invoice amount of product sales (services) within 12 months from the date of recognition, and the reward amount of individual products will not exceed 2 million yuan. The annual maximum of a single enterprise is no more than 5 million yuan.

7. Support enterprise quality brand building. Enterprises (projects, platforms) that have obtained the pilot demonstration or title of national green factory, green supply chain management enterprise, national industrial design center, national technological innovation demonstration enterprise, national quality benchmark, single champion of manufacturing industry, national industrial Internet, big data industry development, service-oriented manufacturing, new information consumption demonstration project, new generation information technology and manufacturing industry integration development recognized by the State Council or the Ministry of Industry and Information Technology will be given a one-time award of 1 million yuan. A one-time reward of 2 million yuan will be given to those who have obtained the national demonstration base of new industrialized industries and green industrial parks recognized by the State Council or the Ministry of Industry and Information Technology. A one-time reward of 1 million yuan will be given to enterprises that have passed the consistency evaluation of the quality and efficacy of national generic drugs on schedule.

8. Support the transformation and upgrading of small and medium-sized enterprises in the service industry. Support modern service industries such as e-commerce, live e-commerce base, platform economy (commerce), exhibition service, people's livelihood service industries such as the reserve mechanism of residents' daily necessities and the construction of circulation and supply guarantee system, and the provincial pilot construction of the city's 15-minute convenience living circle, support the transformation and upgrading of physical retail industries such as the construction of brand consumption gathering areas, the development of brand chain convenience stores, the renovation and upgrading of pedestrian streets, support the creation of green shopping malls and smart business districts, support the innovation and development of old Chinese (Henan) brands, and support cold chain logistics and express logistics. According to the proportion of not more than 31% of total investment of the project, the subsidy will be given, and the maximum amount of a single project will not exceed 5 million yuan.

9. Support the construction of new energy vehicle charging infrastructure. Special charging facilities for public transportation, sanitation, logistics, commuting and other public service areas, high-speed service areas, public charging facilities along national (provincial) highways and intercity expressways will be subsidized at the provincial level according to 41% of the total investment of main charging equipment (charging piles, transformers, switchgear and cables). For public charging facilities that meet the total installed power of more than 611 kilowatts or focus on the construction of more than 21 charging piles (groups), provincial subsidies will be given according to 31% of the total investment of main charging equipment (charging piles, transformers, switchgear and cables). For public fast charging facilities that have reached a certain threshold of operating incentives, operating incentives of 1.13 yuan/kWh, 1.15 yuan/kWh or 1.1 yuan/kWh will be given in different grades.

second, build "specialized and innovative" SMEs.

11. support the cultivation and construction of "specialized and innovative" SMEs. Actively recommend qualified national-level specialized and innovative "little giant" enterprises and strive for central financial support. For the state-level "little giant" enterprises specializing in innovation, within the validity period, a certain proportion of the actual investment in enterprise equipment and software will be subsidized, with a maximum of 5 million yuan.

11. Strengthen financing support for "specialized and innovative" SMEs. Coordinate the use of provincial financing guarantee compensation fund pool for risk compensation of "specialized and special new loans", encourage financial institutions to expand the business scale of "specialized and special new loans", and help specialized and special new enterprises to develop with high quality.

12. Strengthen the role of the SME Development Fund. Give full play to the role of the provincial SME development fund, focusing on supporting the development of "specialized and innovative" SMEs. Encourage all localities to raise funds through multiple channels to participate in the establishment of small and medium-sized enterprise development sub-funds and expand equity financing channels for "specialized and innovative" small and medium-sized enterprises.

13. Support the pilot implementation of small and medium-sized enterprises' digital transformation cities. Actively recommend to apply for the pilot cities for the digital transformation of small and medium-sized enterprises, encourage pilot cities to try first, explore effective models to support the digital transformation of small and medium-sized enterprises, form replicable and scalable experiences, and demonstrate and promote them step by step according to local conditions, so as to realize "trying into a batch and driving one", enlarge the scale effect and create a good ecological environment for the digital transformation of small and medium-sized enterprises.

14. Support the construction of public service platform for small and medium-sized enterprises. The public service platform for small and medium-sized enterprises at or above the provincial level will be rewarded according to the assessment results. Among them, the first prize is 511,111 yuan each; The second prize is 311,111 yuan each; The third prize will be awarded RMB 1 million each. Give full play to the role of public service platform for small and medium-sized enterprises, and provide entrepreneurial innovation, guidance, training, consultation and service for small and medium-sized enterprises.

third, encourage scientific and technological innovation.

15. Support the creation (reorganization) of national innovation platforms. A one-time reward of 5 million yuan will be given to the newly created (reorganized) national-level scientific and technological R&D platform, and continuous support of 11 million yuan will be given according to its R&D investment and the implementation of first-class projects.

16. Support the development of key major technical requirements. Encourage enterprises in the province to overcome the technical problems of industrial development in our province with the help of scientific and technological forces from outside the province and overseas, and give support to projects produced in the form of "revealing the list and taking the lead" at no more than 31% of the contract amount.

17. Encourage the active pursuit of national projects. For units undertaking major national science and technology projects, key R&D plans and major projects of Natural Science Fund, the R&D team will be rewarded according to 3%-5% of the funds actually allocated by the state in the last year of the project, and the annual reward for each unit will be up to 5 million yuan.

18. Support the transfer and transformation of scientific research achievements. For enterprises in Henan who purchase advanced technological achievements from outside the province and transform and industrialize them in Henan, they will be rewarded with a maximum of 11% according to the actual turnover of technology contracts in the previous year, and each enterprise will not exceed 1 million yuan per year. Encourage universities and research institutes in the province to implement technology transfer and transformation in Henan, and give a maximum subsidy of 11% according to the turnover of technology contracts in the previous year, with each unit not exceeding 1 million yuan per year. The technology transfer demonstration institutions at or above the provincial level that promote technology transfer and transformation in the province will be awarded a maximum of 2% and no more than 1 million yuan according to the technology contract turnover promoted in the previous year.

19. support the purchase and enjoyment of large-scale instruments and facilities. Large-scale instruments and equipment of more than 511,111 yuan purchased by provincial universities and research institutes with financial funds are all enjoyed by enterprises. For high-tech enterprises, small and medium-sized science and technology enterprises, regulated industrial enterprises and dual-innovation teams in the province, the maximum subsidy for scientific and technological innovation vouchers is 311,111 yuan per year. The maximum annual subsidy for scientific and technological innovation vouchers is 511,111 yuan for enterprises in the provincial innovation association, leading enterprises in innovation and gazelle enterprises.

fourth, promote tax reduction and fee reduction.

21. Implement various tax reduction and fee reduction policies promulgated by the state. We will implement policies such as stopping, exempting and lowering the standards of national government funds and administrative fees. Strictly examine and approve the establishment of fee-based fund projects, and continue to consolidate the achievements of "zero fees" for provincial enterprises.

21. Implement the VAT reduction and exemption policy for small-scale VAT taxpayers. Before February 31, 2127, small-scale VAT taxpayers with monthly sales of less than 1 million yuan (inclusive) shall be exempted from VAT. Small-scale taxpayers of value-added tax are subject to taxable sales income at a rate of 3%, and value-added tax is levied at a reduced rate of 1%; Prepaid value-added tax items with 3% withholding rate shall be applied, and prepaid value-added tax shall be reduced by 1% withholding rate.

22. Implement difficult tax reduction and tax deferral policies. Taxpayers with real difficulties can reduce or exempt urban land use tax and property tax in accordance with relevant regulations; Taxpayers who are unable to pay taxes on time due to special difficulties may postpone paying taxes in accordance with relevant regulations.

23. implement the "six taxes and two fees" reduction and exemption policy for small and micro enterprises. Before February 31, 2127, for small-scale VAT taxpayers, small-scale enterprises and individual industrial and commercial households, the 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), farmland occupation tax, education surcharge and local education surcharge will be reduced by 51%.

24. Implement the policy of adding and deducting R&D expenses. If the R&D expenses actually incurred in the R&D activities of the enterprise are not included in the current profits and losses, they will be deducted according to the actual amount before tax on the basis of deduction according to the regulations; Where intangible assets are formed, they shall be amortized before tax according to 211% of the cost of intangible assets. Before February 31, 2127, the proportion of pre-tax deduction and pre-tax amortization of the actual R&D expenses incurred by integrated circuit enterprises and industrial mother machine enterprises in R&D activities increased to 1.21% and 221% respectively.

25. Implement the income tax reduction and exemption policy for small and micro enterprises. Before February 31, 2127, the taxable income of small and low-profit enterprises will be reduced by 25%, and the enterprise income tax will be paid at the rate of 21%; Individual income tax will be levied by half on the part where the annual taxable income of individual industrial and commercial households does not exceed 2 million yuan.

5. Strengthen financing support.

26. Support the development of science and technology credit business. Arrange the science and technology credit reserve, and compensate the cooperative financial institutions for the science and technology credit business with physical assets mortgage of not more than 31% for high-tech enterprises and small and medium-sized science and technology enterprises, with a single loss of 31%-61% and a maximum of 5 million yuan according to the scale of the enterprise's operating income. Encourage all localities to give discount support to science and technology credit, and the provincial finance will give awards and subsidies according to the scale of discount at the city and county levels in proportion of not more than 31%.

27. Deepen the financing of government procurement contracts. Strengthen the policy function of government procurement to support the development of enterprises, and build a financing platform for government procurement contracts based on the expected payment ability of government procurement contracts. Establish a notification mechanism for contract financing of market entities, and clearly inform suppliers participating in government procurement activities in the bidding documents of government procurement projects. After winning the bid, they can apply for loans from financial institutions with government procurement contracts, broaden financing channels for small and medium-sized enterprises and the real economy, and explore the implementation of online application for performance bonds by suppliers.

28. Actively play the role of emergency revolving fund pool for small and medium-sized enterprises. Encourage all localities to actively set up and expand the scale of emergency revolving fund pool for small and medium-sized enterprises, and make efforts to alleviate the liquidity pressure of market players, promote the reduction of comprehensive financing costs and ensure that the new financing focuses on manufacturing small and medium-sized enterprises through emergency revolving funds, emergency lending, bridge funds and insurance loans. The provincial finance evaluates the use of emergency revolving fund pool for small and medium-sized enterprises in various places, and rewards those with large investment scale, high turnover frequency, good operational efficiency and large number of households supporting small and medium-sized enterprises.

29. Implement financial incentive policies to support stable foreign trade. Encourage cities under the jurisdiction of provinces to adopt innovative financial policies and measures such as export tax rebate fund pool and foreign trade credit reserve (foreign trade loan) in light of local conditions, support and stabilize the basic foreign trade in our province, and the provincial finance will give subsidy rewards according to the assessment.

31. Give play to the role of provincial financing guarantee institutions. Give play to the role of provincial financing guarantee compensation fund pool, carry out re-guarantee and direct guarantee projects that meet the compensation compensation conditions for provincial re-guarantee institutions, compensate provincial re-guarantee institutions in accordance with policies and regulations, and guide the province's financing guarantee institutions to better serve small and micro enterprises and "three rural" financing. Support Zhongyuan Re-guarantee Group to reduce the re-guarantee rate under the premise of sustainable operation, and guide the cooperative institutions to gradually reduce the average guarantee rate to below 1%.

31. Improve the agricultural credit guarantee system in our province. We will implement the policy of rewarding and compensating the policy-based agricultural credit guarantee business, and guide and promote financial capital to provide financing guarantee services for new agricultural business entities.

32. Implement the discount policy for small and micro enterprises' business guarantee loans. Banks are required to provide entrepreneurial guarantee loans to support small and micro enterprises, and discount them according to the prescribed standards. Small and micro enterprises venture guarantee loan amount does not exceed 4 million yuan.