On April 21th, according to the WeChat official account message of WeChat released by Yuhang, Yuhang District of Hangzhou issued and implemented the Policy Opinions on Promoting the Recovery and Development of Difficult Industries Affected by the Epidemic.
the purpose of the opinions is to further reduce the burden on enterprises and make every effort to help all market players resume their development. It is reported that the industry bail-out policy issued by Yuhang District focuses on releasing policy dividends to service industries such as retail, catering and cultural tourism on the basis of inclusiveness. The policy opinions are divided into three parts, including 36 articles.
The Opinions mentioned that special relief funds should be arranged as a whole to provide targeted relief support for difficult industries and small, medium and small enterprises and individual industrial and commercial households seriously affected by the epidemic.
intensify the tax refund policy for small and micro enterprises at the end of the VAT period, extend the policy scope of full monthly refund of incremental VAT tax allowance for advanced manufacturing industries to eligible small and micro enterprises (including individual industrial and commercial households), and refund the stock tax allowance for small and micro enterprises at one time.
expand the scope of "six taxes and two fees" reduction. Resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, and local education surcharge are reduced according to 51% tax rate, and the applicable subject is extended from small-scale VAT taxpayers to small-scale enterprises and individual industrial and commercial households.
In p>2122, taxpayers who have real difficulties in paying property tax and urban land use tax will be reduced or exempted. For the part of small and meager profit enterprises whose annual taxable income exceeds 1 million yuan but not more than 3 million yuan, it will be included in the taxable income at a reduced rate of 25%, and income tax will be paid at a rate of 21%.
Employers such as enterprises affected by the epidemic and having real difficulties in paying housing provident fund can apply for deferring the payment of housing provident fund according to law, and implement it according to the specific measures of the Municipal Provident Fund Center. Effectively reduce the burden on small and micro enterprises and fully return the trade union funds paid by small and micro enterprises in 2121.
small and micro enterprises and individual industrial and commercial households in the service industry are operating properties owned and subletted by state-owned enterprises, administrative institutions and township streets, and are exempted from 3 months' rent, and then charged 3 months' rent by half. Encourage non-state-owned housing lessors such as villages and communities to reduce or postpone the collection of rent.
for the small and micro enterprise parks at the provincial level and the non-state-owned market entities in the recognized e-commerce, cultural and creative incubation carriers and large-scale commercial complexes, 51% of the rent reduction amount will be subsidized for up to 3 months. Market entities that reduce or exempt rents may apply for reducing or exempting property tax and urban land use tax in 2122.
for the financing guarantee institutions that provide guarantee services for small and micro enterprises in Yuhang District, the premium subsidy shall be given according to the proportion that the annual average daily guarantee balance does not exceed 1.5%.
The Opinions pointed out that the support measures for bail-outs in different industries should be implemented accurately. For the catering industry, the maximum subsidy for social zero contribution is 311 thousand yuan, and a fund pool of 2 million yuan is set up to support the digital reform of the catering industry; For the retail industry, we will give a subsidy of up to 311,111 yuan for social zero contribution, a reward of up to 1 million yuan for key enterprises that guarantee supply, support the promotion of residents' consumption, support the transformation and upgrading of enterprises, and give a loan discount of up to 3 months to enterprises that guarantee supply, cultivate and live in a convenient circle;
For culture and tourism, the maximum revenue scale subsidy is 311,111 yuan, and the maximum subsidy is 511,111 yuan for the promotion of tourist attractions, hotels and other tourist resources within the jurisdiction. Travel agencies are encouraged to double the reward for attracting tourists, and cinemas are given a 25 yuan subsidy according to each seat for a maximum of 6 months; For the manufacturing industry, increase support for related investment projects, support the development of enterprises, and support the development of provincial small and micro parks.
In addition, the Opinions also mentioned the special rectification action of "Three Disorders"; Accelerate the realization of industrial support funds; Establish and improve a long-term mechanism for service enterprises; Guide financial institutions to support difficult industries in the region.