Legal analysis: First, small and medium-sized enterprises that lease state-owned assets for business premises are exempted from certain rent; If the rent of small and medium-sized enterprises is reduced or exempted in county industrial concentration areas, entrepreneurial innovation bases and characteristic carriers, they will be given a one-time award. Small and medium-sized enterprises in the manufacturing industry will delay the payment of some taxes and fees in the fourth quarter of 2121 according to regulations.

second, the policy of reducing unemployment insurance and industrial injury insurance rates by stages will continue until June 31, 2122. For small and medium-sized enterprises to recruit people with employment difficulties, college graduates in the graduation year and within 2 years after leaving school, social insurance subsidies are given according to regulations; To meet the requirements of college graduates and unemployed youth to participate in employment probation, probation living allowance.

Third, implement the "Financial Support for Small and Micro Enterprises Capacity Enhancement Project", and encourage banks and other financial institutions to "dare to lend, be willing to lend, be able to lend and be willing to lend" to small and medium-sized enterprises through the guidance of policies and funds, so as to further enhance the loan convenience of small and medium-sized enterprises.

legal basis: article 591 of the civil code of the people's Republic of China fails to perform the contract due to force majeure, and shall be exempted from liability in part or in whole according to the influence of force majeure, except as otherwise provided by law.