In the normalization of epidemic prevention and control, in order to further support the high-quality development of the market main body, to promote the city's stable and healthy operation of the economy, March 25, the General Office of the Municipal Government issued a number of measures to help enterprises to ease the difficulties and support the development of the market main body (referred to as the "a number of measures"), from the same day to implement.
"A number of measures "*** counted 15, around the market main body concerned about the tax relief, stable employment, financial support and other aspects of the classification of policy, investment in real money, precision support, to help enterprises to relieve the difficulties, minimize the impact of the epidemic on economic and social development.
Strengthening tax and fee reductions to reduce the burden
One, expanding the scope of the main body of the "six taxes and two fees" reduction policy to all small micro-benefit enterprises and individual business households. For small micro-profit enterprises with annual taxable income of more than 1 million yuan but not more than 3 million yuan, the part of the taxable income is reduced by 25% and the enterprise income tax is paid at a rate of 20%. Increase the percentage of additional deduction for R&D expenses of science and technology-based SMEs from 75% to 100%. Micro, small and medium enterprises (MSMEs) will voluntarily choose to deduct before EIT a certain percentage of the unit value of newly purchased equipment and apparatus valued at more than 5 million yuan in 2022, according to a certain percentage of the unit value. Qualified third-party enterprises engaged in pollution prevention and control will be subject to a reduced enterprise income tax rate of 15%. The current creditable input tax credit for VAT payers in the production and living service industries will continue to be added to the taxable amount by 10% and 15% respectively in 2022.
Second, small-scale taxpayers are exempted from value-added tax in stages. 2022 exempted from value-added tax on public **** transportation services such as wheeled passenger ferries, bus passenger transport, subways, urban light rail, cabs, long-distance passenger transport, shuttles and so on. Temporarily exempting processing trade enterprises from collecting interest on tax deferral for domestic sales. Extend the implementation period of the following tax incentives to December 31, 2023: exemption of value-added tax on income derived from the provision of incubation services by qualified national and municipal science and technology business incubators, university science and technology parks, and state-recorded crowdsourced spaces to the incubated objects, and exemption of property tax and urban land-use tax on the properties and land used for their own use and for the use of the objects they provide to the incubated objects; and on wholesale markets for agricultural products, The property and land used exclusively for the operation of agricultural products in agricultural wholesale markets and farmers' markets are exempted from property tax and urban land use tax; and the property and land used by commodity reserve management companies and their directly-affiliated warehouses to undertake commodity reserve business are exempted from property tax and urban land use tax.
Three, increase the small and micro enterprises, as well as the "manufacturing industry", "scientific research and technology services", "electricity, heat, gas and water production and supply industry", "software and information technology service industry", "ecological protection and environmental governance industry" and "transportation, storage and postal service industry" of VAT at the end of the period, the advanced manufacturing industry will be The scope of the policy of refunding the full amount of VAT incremental tax credit on a monthly basis has been extended to qualified small and micro enterprises and enterprises (including individual industrial and commercial households) in the manufacturing industry and other industries, and the amount of tax credit on their stock has been refunded in a lump sum.
Four, according to the provisions of the deferred payment of manufacturing small and medium-sized micro-enterprises in the fourth quarter of 2021 and the first quarter of 2022, the first quarter, the second quarter of part of the tax and fees, has been paid into the treasury and meets the prescribed conditions, you can voluntarily choose to apply for a refund of the tax (fees) and enjoy the policy of deferred payment.
V. For small and micro-enterprises and individual industrial and commercial tenants in the service industry that lease state-owned housing, the leased housing is located in the district where the area classified as a high-risk area in the epidemic is located in 2022 will be reduced or exempted from rent for six months, and other areas will be reduced or exempted from rent for three months; for tenants with a tenant term that is shorter than the preceding period of exemption, the exemption will be reduced or exempted according to the duration of the tenant term; and for those who have already paid their rents, they will be able to defer their exemption or exemption. For those of them leasing state-owned housing through indirect means, the amount of concessions to the final lessee shall not be less than the amount of concessions ceded by the state-owned lessor.
Implementation of assistance to enterprises to stabilize jobs and protect employment
Sixth, the implementation of unemployment insurance policy to stabilize jobs, the phased reduction of the city's unemployment insurance contribution rate to 1% of the policy will be extended to July 31, 2023. In accordance with the national deployment, no layoffs, fewer layoffs of enterprises to continue to implement inclusive unemployment insurance job stabilization rebate policy, large-scale enterprises in the previous year the actual total amount of unemployment insurance premiums paid by 30% of the proportion of the rebate, small and medium-sized micro-enterprises rebate ratio of 60% to a maximum of 90%.
VII. Enterprises recruiting the poor population with established records, as well as those who have been registered as unemployed for more than half a year in the public ****employment service organizations of the human resources and social security departments, and who are holding Employment and Entrepreneurship Certificates or Unemployment and Unemployment Registration Certificates (with a note stating that it is "the policy of tax absorption by enterprises"), and who have signed labor contracts of a term of more than one year and paid social insurance premiums in accordance with the law. If they sign a labor contract for more than one year and pay social insurance premiums in accordance with the law, they shall be granted a fixed amount of deduction of value-added tax (VAT), urban maintenance and construction tax (UMCT), education surcharge, local education surcharge, and enterprise income tax (EIT) for a period of three years according to the number of persons actually recruited from the month of signing the labor contract and paying social insurance premiums. The flat-rate standard is 7,800 yuan per person per year. Those who have enjoyed the tax incentives for entrepreneurship and employment of key groups for three years in previous years are not allowed to enjoy the tax incentives again.
Strengthening financial support to increase vitality
Eight, the use of Tianjin credit information **** enjoy the platform to expand financing services for small and medium-sized micro-enterprises and individual entrepreneurs to launch credit loan products, online application for loans and fast release. Promote the "Wisdom Two" financial service platform, and issue pay-as-you-go credit loans to small and medium-sized enterprises and self-employed businessmen.
Nine, commercial banks are not allowed to charge commitment fees and fund management fees for loans to micro and small enterprises (except for syndicated loans); reduce the fees for bank account services for micro and small enterprises and self-employed businessmen, RMB transfer and remittance fees, and bank card swipe fees; and abolish the fees for cheques, cashier's cheques, and other parts of the billing business.
Support for scientific and technological innovation to add impetus
Ten, the state-level specialized, special and new "small giants" enterprises to enter the Tianjin Binhai Over-the-Counter Exchange (OTC) listed on the display of the cost of full subsidies, and municipal "specialized, special and new" small and medium-sized enterprises and "specialized, special and new" enterprises. Provide subsidies for the listing and display expenses of municipal "specialized, special and new" small and medium-sized enterprises and "specialized, special and new" seed enterprises. The municipal "specialized, special and new" small and medium-sized enterprises and "specialized, special and new" seed enterprises in the library will be given a cumulative total of up to 500,000 yuan, 100,000 yuan of financing subsidies to subsidize the interest rate.
Xi, the enterprise new renewable energy and raw material energy consumption is not included in the total energy consumption control. Energy efficiency to reach the industry benchmark level of enterprises to give priority to energy security; unit energy consumption better than the city's average level of enterprises to give the total amount of energy security; in line with the policy of capacity replacement projects to give energy security. Rewards will be given to demonstration units of industrial energy conservation and green development.
Expanding effective demand to tap the potential
twelve, ease the pressure on the tourism industry, and actively promote the use of insurance to replace the quality of tourism services deposit, continue to implement the 80% of the proportion of the temporary refund of the quality of tourism services deposit policy.
Thirteen, the exhibition held in the city more than 3 days (including 3 days) of the exhibition organizers to give financial subsidies for the exhibition of the total area of 10,000 square meters (including) to 100,000 square meters, 100,000 square meters (including) to 200,000 square meters and 200,000 square meters (including) more than the exhibition project were given a maximum of 100,000 yuan per 10,000 square meters, 120,000 yuan, 150,000 yuan in financial subsidies (The outdoor exhibition area is counted as 50% of the total exhibition area).
Fourteenth, the use of government procurement policies to promote the development of small and medium-sized enterprises, the procurement of goods and services above the procurement limit standard, less than 2 million yuan of goods and services procurement projects, less than 4 million yuan of engineering procurement projects, suitable for small and medium-sized enterprises, should be exclusively for small and medium-sized enterprises procurement; more than 2 million yuan of goods and services procurement projects, more than 4 million yuan of engineering procurement projects, suitable for small and medium-sized enterprises, encouraged to set aside a certain amount for small and medium-sized enterprises. SMEs, it is encouraged to set aside more than 40% of the total budget of such part of the procurement project exclusively for SMEs' procurement, of which no less than 70% shall be set aside for small and micro enterprises.
Improving government services and environment
Fifteen, industrial land in the park in line with the detailed plan, according to the application within five working days to check the planning conditions, does not involve new construction land, within 15 working days to report for approval of the transfer program; park industrial land use of the nature of the land in the industrial, logistics and warehousing, and other business land use in accordance with the procedures for conversion, planning indicators can be in the baseline indicators according to need to determine, are considered to be in line with the detailed plan, are considered to be in line with the detailed plan, are considered to be in line with the detailed plan. Determination, are considered to be in line with the detailed planning.
Municipal Development and Reform Commission details 15 policy highlights
"A number of measures to help enterprises to alleviate the difficulties and support the development of the market main body" (referred to as "a number of measures") after the introduction of the city's enterprises will bring what benefits? Municipal Development and Reform Commission of the introduction of the background, the main content and policy highlights were explained.
Market players are the main participants in economic activities, the main provider of employment opportunities, but also an important cornerstone of the harmony and stability of millions of families. Since the beginning of the year, the city suffered a sudden attack of the Omicron epidemic, small and medium-sized micro-enterprises and individual business enterprises are particularly affected by the impact of production and operation. In order to help market players to tide over the difficulties, to achieve sustained high-quality development, based on the National Development and Reform Commission and other ministries and commissions recently issued a series of policies to help enterprises to alleviate the difficulties, from the city's actual starting point, strengthen the coordination, precise policymaking, the city's development and reform committee with the relevant departments to seriously study and develop the "a number of measures". The policy aims to come up with hardcore, thirst-quenching initiatives, co-ordination of urban and rural areas, based on the precise implementation of the epidemic prevention and control requirements, to help market players to reduce costs, reduce rent expenses, meet financial needs, etc., to help them recover their vitality, so as to do both, two hands, two, two promotion.
It is understood that "a number of measures" mainly through the implementation of a series of tax cuts and fee reduction policy support (tax cuts, rent reductions, financial reductions and concessions, etc.), to help enterprises to develop the market, and further optimize the examination and approval of services and other initiatives, to increase the support for market players.
One is to highlight the "small and medium-sized main body", to strengthen the implementation of tax and fee reduction policies.
Several Measures in expanding the coverage of the policy at the same time, highlighting the small and medium-sized micro-enterprises and individual entrepreneurs, including the implementation of the national policy of tax exemptions and fee reductions, both phased measures, but also systematic arrangements; both the tax rebate, but also tax reductions, tax exemptions, tax breaks, and other ways to support a variety of ways to show a wider range of coverage, the policy is more powerful, the preferential way more diversified features. For example, deferring the payment of part of the taxes and fees for manufacturing SMEs; expanding the scope of the "six taxes and two fees" reduction and exemption policy to all small and micro-profit enterprises and individual industrial and commercial households; increasing the strength of VAT tax credit refunds, and refunding the full amount of incremental VAT tax credit to qualified SMEs (including individual industrial and commercial households) on a monthly basis and refunding the stock of tax credit on a one-time basis. The above measures will substantially increase the liquidity of market players and effectively enhance their confidence in development.
The second is to highlight the "centralized demand", actively respond to solve the key problems. In terms of rent reduction and exemption, for small and micro enterprises in the service industry and individual industrial and commercial tenants renting state-owned housing, the rental housing is located in 2022 is classified as a high-risk area of the epidemic in the region of the six months of rent reduction and exemption, other areas of three months of rent, to alleviate the pressure of rigid expenditures, such as rent. In terms of assisting enterprises in stabilizing jobs, the policy of phased reduction of the city's unemployment insurance contribution rate to 1% has been extended, and the policy of universal unemployment insurance job stabilization rebate continues to be implemented for enterprises that do not lay off workers or have fewer layoffs. In terms of financial support, for small and medium-sized enterprises and individual entrepreneurs, innovation and launch of pure credit loans and pay-as-you-go credit loan products, to further strengthen the commercial banks to implement measures to reduce fees and concessions, and accurately meet the financing needs. In addition, the proposed compression of the time limit for the approval of industrial land in the park in line with the detailed plan, according to the provisions of the reasonable enterprise corresponding energy security and other measures, multi-angle solution to the production and operation of the enterprise "pain points and difficulties", to promote the market to accelerate the recovery of the development of the premise of effectively preventing the risk of the epidemic.
The third is to highlight the "key areas", the symptomatic take help measures. For some areas of the service industry has a strong contact aggregation, more small and medium-sized micro-enterprises, affected by the epidemic, the actual situation, "a number of measures" to highlight the transportation, tourism and other areas to increase support, exemption of bus passenger transport, subway, urban light rail, cabs, long-distance passenger transport, shuttle buses, such as the value-added tax of the public **** transportation services, and the continuation of the implementation of the proportion of 80% of temporary refund Tourism service quality deposit policy, will also actively promote the use of insurance instead of tourism service quality deposit work. At the same time, the use of government procurement policies to help small and medium-sized micro-enterprises to open up the market; to encourage the attraction of the exhibition, the exhibition held in the city for more than three days in accordance with the different exhibition area to give the appropriate financial subsidies.
Support the development of market main body 15 policy consultation phone announced
In order to effectively do a good job of "on helping enterprises to alleviate the difficulties and support the development of the market main body of a number of measures" of the policy consulting work to facilitate the enterprise to understand the situation, the city announced the city relevant units related to the specific measures of the consulting contact information to accept the enterprises, units call to consult.
Source: Tianjin Daily