Some policies and measures for Shanghai to fully prevent and control epidemic situation and support the stable and healthy development of service enterprises (abstract)
First, fully support enterprises to fight the epidemic.
(a) to increase financial and tax support for key enterprises in epidemic prevention. According to the national policy, the newly purchased equipment of key materials production enterprises for epidemic prevention and control can be deducted at one time before income tax, and the incremental VAT allowance can be returned in full. Taxpayers' income from transporting key materials for epidemic prevention and control, providing public transportation services and life services, and providing express delivery services for residents' daily necessities shall be exempted from value-added tax. Relevant epidemic prevention drugs and medical devices are exempt from registration fees. Exempt from the civil aviation development fund payable by civil aviation companies. The government urgently requisitioned the designated key epidemic prevention materials produced by enterprises, and the policy losses caused by the production cost being higher than the actual sales price were fully subsidized by the municipal finance. If the export key epidemic prevention materials that the enterprise has signed an export contract are converted into domestic sales due to government collection, the enterprise will not bear the increased tax burden. Reward enterprises and individuals who have the courage to assume social responsibilities in epidemic prevention and control.
(two) to strengthen the special funds and credit support for key enterprises in epidemic prevention. Shanghai Branch of large state-owned development and policy-oriented commercial banks and local corporate banks are encouraged to actively use the special refinancing policy of the People's Bank of China to provide preferential interest rate loans to key enterprises, including small and micro enterprises, which produce, transport and sell key medical prevention and control materials and daily necessities, and the financial department will give them another half discount to ensure that the interest rate of enterprise loans is lower than 1.6%. Support Shanghai financial institutions to use the raised funds for epidemic prevention and control related fields by issuing financial bonds and special bonds.
(3) Broaden the direct financing channels for enterprises related to epidemic prevention and control. Give full play to the role of Shanghai's financial market, strengthen services to enterprises related to epidemic prevention and control, support their issuance and listing, refinancing, mergers and acquisitions, and issue bonds and asset-backed securities. Support and encourage scientific and technological innovation enterprises related to epidemic prevention and control to be listed on the Science and Technology Innovation Board of Shanghai Stock Exchange. Encourage venture capital and equity investment institutions to guide social capital to invest in related medical devices, vaccine drugs R&D and production enterprises.
(4) Strengthen the role of insurance. China Xinbao Shanghai Branch is encouraged to actively carry out import prepayment insurance to meet the import demand of medical materials and epidemic prevention and control materials urgently needed by enterprises. For customers damaged by the epidemic, they should be fully compensated and paid quickly. Encourage insurance institutions to provide accidental injuries and term life insurance free of charge, and support medical personnel and epidemic prevention workers in Hubei to participate in epidemic prevention and control. Support the expansion of insurance coverage of accident insurance and sickness insurance. Novel coronavirus pneumonia
(five) support the supply and marketing enterprises of key epidemic prevention materials to increase production and capacity, and increase imports. Subsidies for technological transformation will be given to enterprises that are urgently requisitioned by the government, and financial subsidies of 50%-80% of the total project investment will be given to the emergency technological transformation projects implemented by requisitioned enterprises for the production of epidemic prevention materials after identification. The investment in the production capacity of emergency requisition enterprises to produce specific epidemic prevention materials designated by the government can be fully supported at the highest. After the epidemic prevention and control work, if the surplus materials produced by enterprises due to government requisition or fixed-point production are really difficult to digest, they shall be solved by means of government reserves and franchise sales in accordance with regulations; After the overall deployment of imported medical materials, there is still surplus, which will be included in the municipal material reserve in accordance with the prescribed procedures; If the imported civil prevention and control materials with the specified purchase varieties and quantities are really difficult to digest after the enterprise continues to sell them, it shall be studied and incorporated into the municipal reserve commodities according to the specified procedures.
(six) the implementation of tax incentives for imported epidemic prevention materials. According to the national policy, imported materials donated for epidemic prevention and control are exempt from import duties, import value-added tax and consumption tax, and materials directly used for epidemic prevention and control organized by the municipal health department are exempt from customs duties, and the tax-free amount collected will be refunded.
(seven) to establish a green channel for rapid customs clearance of imported epidemic prevention materials. Open a special window and a green channel for accepting imported epidemic prevention materials to realize 7*24-hour full-time customs clearance at major import ports. Comprehensive use of two-step declaration, declare in advance and other modes of operation, for epidemic prevention materials that really need to be inspected, priority should be given to inspection, so that inspection can be made upon arrival and rapid release can be achieved. Duty-free imported epidemic prevention materials can be registered and released first, and then relevant certificates can be supplemented.
(eight) support the research and development of innovative products for epidemic prevention and control. Organize and implement the research and development and industrialization of innovative varieties of diagnosis and treatment in novel coronavirus, and give support through special funds for strategic emerging industries, industrial transformation and upgrading, and special funds for scientific and technological innovation plans, so as to promote the rapid formation and application of innovative products for epidemic prevention and control.
Second, effectively reduce the burden on all kinds of enterprises.
(nine) enterprise housing rent relief. Small and medium-sized enterprises engaged in production and business activities by leasing the real estate of state-owned enterprises in this city (including various development zones and industrial parks, entrepreneurial bases and technology business incubators, etc.). ) Rent-free for two months in February and March; For enterprises that lease indirectly, it is necessary to ensure that the rent reduction and exemption are implemented, so that the actual small and medium-sized enterprises can finally benefit. State-owned enterprises are encouraged to reduce or postpone payment through consultation, and make profits to small and medium-sized enterprises as much as possible. The related impact of income reduction will be confirmed in performance evaluation. Encourage large commercial buildings, shopping malls, parks and other market operators to reduce or waive rents for tenants operating in entities. Enterprises that voluntarily reduce or exempt the rent of real estate or land by the lessee may apply for reducing or exempting the corresponding property tax and urban land use tax if it is really difficult to pay the property tax and urban land use tax.
(10) Deferred declaration and tax payment. During the period of epidemic prevention and control, affected by the epidemic, taxpayers may apply for further extension if they have difficulty in reporting within the statutory time limit. If it is difficult to pay taxes on time due to the impact of the epidemic and meets the conditions for delaying tax payment, the tax payment shall be postponed according to law, and the longest period shall not exceed 3 months. Taxpayers who fail to declare and pay taxes on time due to the epidemic situation may be exempted from the corresponding late payment fees and tax administrative penalties after confirmation by the competent tax authorities.
(eleven) to give tax incentives to relevant enterprises and individuals. During the period of epidemic prevention and control, enterprises whose real estate or land has been expropriated by the government have real difficulties, and can apply for the reduction or exemption of corresponding property tax and urban land use tax. According to the national policy, in 2020, the losses incurred by enterprises in difficult industries that are greatly affected by the epidemic will be extended from 5 years to 8 years. Encourage social forces to actively donate cash and materials for epidemic prevention and control, and deduct them in full before income tax in accordance with regulations. Related donated goods are exempt from value-added tax, consumption tax and additional tax. The subsidies and bonuses obtained by medical personnel and epidemic prevention personnel who participate in epidemic prevention and control work in accordance with the standards set by the government, as well as epidemic prevention supplies issued by units to individuals, are exempt from personal income tax.
(twelve) regular exemption from the tax burden of individual industrial and commercial households. During the period of epidemic prevention and control, individual industrial and commercial households paying regular fixed tax shall be exempted from fixed tax according to law.
(thirteen) the temporary refund of tourism service quality deposit and cultural construction subsidies. According to the national policy, since February 5, 2020, 80% of travel agencies with standardized operation and good reputation will be temporarily retired and returned before February 5, 2022. Those who pay for the construction of cultural undertakings in the life service industry will be given certain financial subsidies depending on the extent of the epidemic and the actual amount of fees paid.
Third, increase financial support for enterprises.
(fourteen) to provide financial support for enterprises in various ways. Encourage Shanghai Pudong Development Bank, Shanghai Bank and Shanghai Rural Commercial Bank to increase credit supply to industries and small and medium-sized enterprises that fight the epidemic and are greatly affected by the epidemic. During the epidemic prevention and control period, the relevant loan interest rate was lowered by at least 25 basis points with reference to the loan market quotation (LPR) in the same period, and other financial institutions in Shanghai were encouraged to follow suit. Establish a green channel for financial services to facilitate the production and supply of key epidemic prevention materials and other related enterprises. Encourage financial institutions to make use of platforms such as the interaction between banks and taxes and the application of big data in inclusive finance, and increase credit loan support for small and medium-sized enterprises through measures such as performance appraisal adjustment and improvement of bad tolerance.
(fifteen) to increase support for enterprises with liquidity difficulties. Increase credit support for tourism, accommodation, catering, wholesale and retail, transportation, logistics and warehousing, culture and entertainment, exhibitions and other industries that are greatly affected by the epidemic. Support enterprises with difficulties in repayment due by changing repayment arrangements, extending repayment period, and renewing loans. We will not lend, continue to lend or refuse to lend. Accelerate the establishment of an online loan extension mechanism. If loans overdue is affected by the epidemic, the relevant loan classification and rating standards can be adjusted reasonably.
(16) Strengthen financing guarantee support. Give further play to the role of the municipal policy financing guarantee fund, and ensure that new policy financing guarantee loans will increase by more than 3 billion yuan in 2020 over the previous year. The policy financing guarantee fund will continue to increase the financing guarantee support for key enterprises that guarantee epidemic prevention materials and small and medium-sized enterprises that are greatly affected by the epidemic. The financing guarantee rate for newly applied SME loans will be lowered to 0.5%/ year, the re-guarantee rate will be halved, and the guarantee fee will continue to be exempted for entrepreneurial guarantee loans.
Fourth, efforts should be made to help enterprises stabilize their posts.
(seventeen) continue to implement the unemployment insurance policy for returning home. In 2020, the city will continue to return 50% of the total unemployment insurance premium actually paid by the unit and its employees in the previous year to qualified employers who will not lay off employees or reduce staff.
(eighteen) postpone the adjustment of social security payment base. From 2020, the start and end dates of the employee social insurance payment year (including employee medical insurance year) in this city will be adjusted to July 1 day of the current year to June 30 of the following year, and will be postponed for three months (the employee social insurance payment year in 20 19 will be postponed to July 1 day of 2020).
(nineteen) can extend the social insurance payment period. Affected by the epidemic, the city's social insurance insured units, flexible employees and urban and rural residents failed to register and pay social insurance premiums on time, allowing them to pay back after the epidemic. If the insured unit fails to pay the social insurance premium within the time limit, it will not charge a late fee after reporting to the social security agency of this Municipality, which will not affect the record of the individual rights and interests of the insured employees, and can go through the relevant overdue procedures within 3 months after the outbreak is lifted.
(twenty) the implementation of training fee subsidy policy. For all kinds of enterprises in this city affected by the epidemic, if employees (including labor dispatchers working in enterprises) are organized to participate in all kinds of online vocational training during the shutdown period, they will be included in the training scope of enterprise employees subsidized by special funds for local education in each district, and enjoy 95% subsidies according to the actual training expenses. Platform enterprises (e-commerce enterprises) and new commercial enterprises can refer to the implementation.
(twenty-one) appropriately reduce the medical insurance premium rate for employees. According to the income and expenditure of the medical insurance fund, under the premise of ensuring that the medical insurance benefits of the insured are not reduced and the medical insurance system is running smoothly, the contribution rate of the medical insurance unit for employees will be temporarily lowered by 0.5 percentage points in 2020.
(twenty-two) the implementation of flexible employment policy. Enterprises that have difficulties in production and operation due to the epidemic can stabilize their jobs through salary adjustment, rotation, flexible working hours and comprehensive adjustment of the use of rest days in the year. Specific measures shall be determined through consultation between enterprises and employees.
Five, orderly promote enterprises to resume work.
(twenty-three) to do a good job of service guarantee for enterprises to return to work. Supervise and help enterprises returning to work and production to implement epidemic prevention safety measures. Strengthen the supply of epidemic prevention materials such as masks, thermometers and disinfectants around the needs of various enterprises to resume work and production and operation. Relying on the regional cooperation mechanism in the Yangtze River Delta, give full play to the role of professional institutions such as industry associations and industrial alliances, strengthen the docking of enterprises through raw material supply, logistics and transportation, and effectively help enterprises resume production and return to work.
(twenty-four) to strengthen the employment security of enterprises. On the basis of enterprise's independent management and prevention of epidemic situation and risk assessment, guide enterprises to give priority to employees in areas with stable epidemic situation to return to work. Promote the docking of employment supply and demand, build an enterprise employment docking service platform, carry out various online recruitment activities by relying on WeChat, Internet, video and other channels, smooth the docking channels between enterprises, and help enterprises alleviate the contradiction of recruitment difficulties.
(twenty-five) to cultivate and support enterprises to develop new technologies, new models and new formats. Accelerate the cultivation of new formats and models such as online shopping, online education, online office, online service, digital entertainment, digital life and intelligent distribution, vigorously develop health industries such as online diagnosis and treatment, original new drugs, medical supplies and medical devices, and support a number of high-growth and innovative small and medium-sized enterprises. Increase the support of science and technology innovation vouchers for small and medium-sized science and technology enterprises. In 2020, the acceptance limit of science and technology innovation vouchers will be raised from 300,000 yuan to 500,000 yuan. Support telecom operators to provide free cloud office services such as cloud video conferencing for more than 6 months for small and medium-sized enterprises seriously affected by the epidemic.
6. Optimize the business environment of enterprises.
(twenty-six) optimize the enterprise service mechanism. Actively play the role of "One Netcom Office" in providing government services for the convenience of enterprises, strengthen the functions of citizens' home pages and enterprise pages, expand the coverage of "with the bid" super application services, open up the "last mile" of policy services based on the city's "enterprise service cloud", and speed up the landing of a number of non-meeting approval items. Set up a special window for small and medium-sized foreign trade enterprises on the "single window" platform of international trade to facilitate enterprises to handle a package of import and export business such as customs clearance, logistics and finance during the epidemic prevention and control period. Further play the role of the joint meeting of municipal service enterprises, and timely respond to and solve the problems of blocking points and pain points in the production and operation, investment and financing of enterprises.
(twenty-seven) improve the enterprise credit repair mechanism. Actively assist enterprises affected by the epidemic to carry out credit repair work, and submit credit records to enterprises that temporarily lose their income sources due to the epidemic in accordance with the adjusted repayment arrangements. Enterprises that fail to keep promise due to their participation in epidemic prevention work, such as delayed delivery, delayed repayment, overdue contract, etc., are not included in the list of untrustworthy behaviors. Support the Shanghai Council for the Promotion of International Trade to issue force majeure fact certificates for enterprises that cannot perform international trade contracts as scheduled due to the epidemic situation.
(twenty-eight) to strengthen the protection of legal services. Establish an emergency public legal service mechanism, and give priority to notarization, legal aid and other legal services through online and appointment. Provide timely guidance and suggestions to enterprises and institutions in need on legal issues related to epidemic prevention such as force majeure exemption. Organize lawyers, notaries, mediators and other professional legal service personnel to provide consultation, guidance and mediation services for disputes such as contract performance and labor relations caused by the epidemic.
If the state has relevant supporting policies and measures for the stable and healthy development of other service enterprises, Shanghai shall follow them. The relevant departments of the municipal government are responsible for formulating the detailed rules for the implementation of this policy and measures; The district governments may, according to the actual situation, introduce specific implementation measures. The implementation period of this policy and measures shall take effect as of the date of issuance, and the validity period shall be extended for 3 months after the end of the novel coronavirus epidemic (if the specific policy and measures have clearly stipulated the implementation period, the provisions shall prevail).
Source: Shanghai release