索引号：123706137834814955/2022-05463

成文日期：2022-11-25

发布机构：莱山区投资促进中心

组配分类：营商环境政策库

Several Policies and Measures on Easing Difficulties of Small and Micro Enterprises and Facilitating their Development

In order to further coordinate the epidemic prevention and control and economic and social development, ease difficulties of small and micro enterprises, minimize the impact of the pandemic on the development of small and micro enterprises, and help citywide small and micro enterprises develop steadily and soundly, the following policies and measures are formulated in combination with the actual situation of our city.

I. Implement Preferential Tax Policies. On the basis of taxpayers' voluntary application, we will actively implement the tax refund policy of centralized refund of the stock VAT credit refund for micro enterprises and small enterprises before April 30 and June 30, 2022, respectively. The period of exemption of building tax and urban land utilization tax for small-scale VAT taxpayers will be extended to December 31, 2022. From January 1, 2022 to December 31, 2024, resource tax, urban maintenance and construction tax, building tax, urban land utilization tax, stamp tax (excluding stock trading stamp tax), farmland occupation tax, education surcharge and local education surcharge will be levied at a reduced rate of 50% for small-scale VAT taxpayers, small low-profit enterprises and individual businesses. From April 1, 2022 to December 31, 2022, small-scale VAT taxpayers will be exempted from VAT on taxable sales income at a rate of 3%; prepaid VAT items subject to 3% prepayment rate will be suspended. From January 1, 2022 to December 31, 2022, taxpayers' income from providing public transportation services will be exempt from VAT. The policy of weighted deduction VAT for production and living services will be extended to December 31, 2022. From January 1, 2021, to December 31, 2022, for the portion of annual taxable income not exceeding RMB 1 million, the amount of taxable income can be reduced by 12.5%, and the corporate income tax will be levied at 20% for small, low-profit enterprises. From January 1, 2022 to December 31, 2024, for the portion of taxable income exceeding RMB 1 million but not surpassing RMB 3 million, the amount of taxable income will be reduced to 25% of the original, and the corporate income tax will be levied at 20% for small, low-profit enterprises. Eligible manufacturing micro, small and medium-sized enterprises (MSMEs) can defer the payment of some taxes in the fourth quarter of 2021, and the period for holdover will be extended for another six months. Small and micro manufacturing enterprises can defer the payment of corporate income tax, individual income tax, domestic value-added tax, domestic consumption tax, and additional urban maintenance and construction tax, education surcharge, and local education surcharge for the period of January, February, March, April, May, and June 2022 (monthly payment) or the first and second quarters of 2022 (quarterly payment) excluding withholding and remittance, collection and remittance, and taxes paid when applying to the tax authorities for issuing invoices on behalf of others, and the deferred period is 6 months. The taxpayers who have difficulties in production and operation in accommodation and catering, culture, sports and entertainment, transportation, tourism, retail, warehousing and other industries seriously influenced by the epidemic can apply for the reduction or exemption of property tax and urban land use tax. (Responsible units: Municipal Tax Service and Municipal Finance Bureau)

II. Intensify the Pre-tax Deduction of Equipment and Appliances for MSMEs. The eligible MSMEs should voluntarily choose pre-tax deduction of income tax of equipment and appliances with a unit value of more than RMB 5 million in 2022 according to a certain proportion of the unit value. Among them, the Regulations on the Implementation of the Corporate Income Tax Law stipulates that for equipment and appliances with a minimum depreciation period of 3 years, 100% of the unit value can be deducted before taxes in the current year. If the minimum depreciation period is 4 years, 5 years and 10 years, 50% of the unit value can be deducted before taxes in the current year, and the remaining 50% should be deducted pretax by calculating depreciation in the remaining years according to regulations. The losses arising from the insufficient deduction in the current year when the enterprise chooses the above applicable policies can be carried forward and made up in the next 5 tax years. (Responsible unit: Municipal Tax Service )

III. Increase Support on Government Procurement. The Measures for the Administration of Government Procurement for Promoting the Development of Small and Medium-sized Enterprises should be strictly implemented. In principle, all goods and services procurement projects above the procurement quota and below RMB 2 million and engineering procurement projects below RMB 4 million should be reserved for small and medium-sized enterprises (SMEs). For goods and services procurement projects over RMB 2 million that are suitable for SMEs, more than 40% of the total budget of procurement projects should be reserved for SMEs, of which the proportion reserved for small and micro-sized enterprises should not be lower than 70%. (Competent authority: Yantai Finance Bureau)

IV. Strengthen Guarantee Services of Employment for Small and Micro Enterprises. We will build an "Internet + Employment" platform for recruitment information, promote the application of "Yantai Public Recruitment Network", encourage enterprises to publish recruitment information on the website, strengthen the collection of needs on employment, the release of recruitment information and the excavation of human resources, establish a database of enterprise job shortage and individual job search, and build a rapid, efficient and convenient information exchange platform for enterprises and job seekers. We will also give full play to the role of commercial human resources service institutions and grassroots employment service specialists in ensuring employment, encourage them to send labor force to small and micro enterprises, distribute subsidies for employment introduction and purchase services from grassroots employment service specialists in accordance with regulations. (Competent authority: Yantai Municipal Human Resources and Social Security Bureau)

V. Increase Support on Social Insurance Benefiting Enterprises. The policy of deferring the payment of endowment insurance, unemployment insurance and employment injury insurance premiums by stages will be expanded from the five extremely difficult industries of catering, retail, tourism, civil aviation, highway, waterway and railway transportation to all MSMEs and individual businesses with operation difficulties affected by the epidemic. The policy of deferring the payment of social insurance premiums by stages will be implemented, in which the deferred payment period of endowment insurance premiums will be three months, and the deferred payment period of unemployment insurance and employment injury insurance premiums will not exceed one year. No overdue fine will be charged during the period. We will continue to implement the policy of reducing the rates of unemployment insurance premium and employment injury insurance premium for one year. The unemployment insurance premium rate will be reduced from 1.5% to 1%, of which the employer will pay 0.7% and the individual will pay 0.3%. The deadline of implementation is April 30, 2023. For enterprises with production and operation difficulties caused by the epidemic, they can apply for reducing the deposit ratio of housing provident fund or deferring the payment according to regulations. (Competent authorities: Yantai Municipal Human Resources and Social Security Bureau, and Yantai Housing Provident Fund Management Center)

VI. Reduce the Rental Cost of Small and Micro Enterprises. For individual businesses and small and micro enterprises in the county-level administrative areas that are classified as medium- and high-risk areas of the epidemic and rent state-owned houses in 2022, the rent will be reduced by 6 months and that of 3 months in other areas. For inclusive private kindergartens that rent state-owned houses, the rent should be reduced or exempted as they are small and micro enterprises and individual businesses that rent the state-owned houses. The rent exemption for sublease and subletting should be paid to the ultimate lessee. (Competent authorities: Yantai State-owned Assets Supervision Committee, and Yantai Finance Bureau)

VII. Relevant Expenses Should Be Reduced, Exempted and Refunded. For small and micro enterprises that meet the conditions, the labor union funds should be refunded in full. During the epidemic prevention and control period, 30% of the fees will be reduced or exempted for the quality inspection of relevant products used for epidemic prevention and control in this city. A "green channel” should be provided for the entrusted business of relevant enterprises to arrange inspection and testing and issue inspection report certificates at the first time. Free testing will be carried out on multi-parameter monitors, electrocardiographs, infrared temperature screeners, infrared thermometers and other measuring equipment that directly serve epidemic prevention and control, and 30% of the fees will be reduced and exempted for non-compulsory verification of medical measuring equipment such as ventilators. Exemption from expediting fees for measuring equipment submitted for inspection by SMEs during the epidemic. (Competent authorities: Yantai Federation of Trade Unions, Yantai Administration for Market Regulation, and Yantai Development and Reform Commission)

VIII. Make More Efforts to Clear Up Arrears to SMEs. Strictly implement the Regulations on Guaranteeing the Payment of SMEs and the Interim Measures for Handling Complaints on Guaranteeing Payment of SMEs, further carry out the work of clearing up the arrears of SMEs, safeguard the legitimate rights and interests of SMEs, and reduce the financial pressure on them. (Competent authorities: Yantai Industry and Information Technology Bureau, Yantai State-owned Assets Supervision Committee, Yantai Finance Bureau, and Yantai Audit Bureau)

IX. Increase Financing Support for Small and Micro Enterprises. Make good use of the support tool for inclusive small and micro loan. From 2022 to the end of June 2023, issue inclusive small and micro loans for eligible local corporate banks with the financial support at 1% of the balance increment. For small and micro enterprises with strong employment absorbing ability that are greatly affected by the pandemic, banking institutions have opened up "green channels" for examination and approval to guide banking institutions to increase credit support for key industries such as wholesale and retail, accommodation and catering, logistics and transportation, and cultural tourism, and provide all-round financial service support for enterprises according to the principle of "one policy for one enterprise". For small and micro enterprises with repayment difficulties due to the impact of the pandemic, banking institutions should not blindly withdraw, stop issuing or delay loans, but should actively do a good job in the renewal and conversion of the expiry of the policy of deferred repayment of principal and interest, and flexibly adopt the forms of extension, repayment of old loans with the new one, refinance without repayment of principal, change of credit varieties, adjustment of repayment methods, etc. to help with the continuation of funds. Encourage banking institutions to give appropriate period of grace to small and micro enterprises affected by the pandemic without including them in the list of defaulting customers and lowering their classification. (Responsible units: Municipal Central Sub-branch of the People's Bank of China, Yantai Branch of China Banking and Insurance Regulatory Commission, Municipal Bureau of Local Financial Regulation and Supervision)

X. Give Full Play to the Role of Financing Guarantee and Credit Enhancement. Encourage government financing guarantee institutions to provide credit enhancement support for

MSMEs, and cancel the counter guarantee requirements for eligible MSMEs seriously affected by pandemic. Government financing guarantee institutions shall adhere to quasi-public positioning and do not blindly get rid of insurance. In 2022, the new government financing guarantee loans for the qualified small and micro enterprises and agriculture, rural areas and peasants shall be exempted from guarantee fees and municipal re-guarantee fees. (Responsible units: Municipal Bureau of Local Financial Regulation and Supervision, Municipal Finance Bureau, Municipal Bureau of Industry and Information Technology, Yantai Financial Guarantee Group)

XI. Support the Development of Specialized and Sophisticated Enterprises. Establish a financial support and cultivation base for specialized, sophisticated, science and technology-based SMEs, and give full play to the supportive role of monetary policy tools such as reloan and rediscount. Yantai Central Sub-branch of the People's Bank of China will set up a special guidance line for reloan of RMB 1 billion and a special guidance line for rediscount of RMB 500 million to encourage local corporate banking institutions to support the financing of enterprises on the list. Coordinate rewards and subsidies for manufacturing industry making the city powerful, and give a maximum of RMB 100,000 to newly recognized provincial specialized and sophisticated SMEs. Set up an emergency on-lending fund for SMEs to cope with the pandemic of RMB 100 million, thus providing capital turnover support for specialized and sophisticated SMEs, gazelle enterprises, single champion enterprises, high-tech enterprises and science and technology-based SMEs with financial difficulties. The fund use rate will not be higher than 30% of the benchmark interest rate of banking institutions for loans in the same period. (Competent authorities: Yantai Central Sub-branch of the People's Bank of China, Yantai Science and Technology Bureau, Yantai Industry and Information Technology Bureau, and Yantai Finance Bureau)

XII. Support Small and Micro Enterprises to Make Innovation and Tackle Key Problems. For national sci-tech SMEs with a R&D reserve fund system, if the annual R&D expenses increase by more than RMB 200,000 (inclusive) and the increase rate is not less than a certain proportion, we will distribute a subsidy of up to 10% of the increase in R&D expenses and up to RMB 1 million per year. For science and technology-based small and micro enterprises undertaking municipal scientific and technological innovation and development projects that cannot be concluded on time due to the impact of the epidemic, the implementation period of the project will be naturally postponed for 6 to 12 months. (Competent authorities: Yantai Science and Technology Bureau, and Yantai Finance Bureau)

XIII. Optimize Electric Power Services. The power demand of enterprises during the epidemic prevention and control period should be guaranteed. In the national pilot areas for the reform of incremental power distribution business that have been put into operation, users of small and micro enterprises can enjoy the policy of no power outage for arrears. The restrictions on handling business of industrial and commercial users shall be lifted. For industrial and commercial power users who cannot start work and resume work temporarily in areas with high and medium risks and implement the two-part tariff system, when they are applying for handling relevant business, they shall no longer be restricted by the conditions of "the basic electricity charge will remain unchanged within 3 months after the selection of the charging method", "power consumption suspending shall not be less than 15 days", "the applications for capacity reduction, suspension, capacity reduction recovery, suspension of power recovery shall be carried out 5 working days in advance", etc. The acceptance date can be traced back to the date when the enterprise stopped production due to the epidemic. (Responsible units: Yantai Development and Reform Commission, Yantai Electric Power Company)

XIV. Support Foreign Trade Enterprises to Develop International Markets Online. We will encourage enterprises to open online stores on third-party platforms, complete transactions through online platforms, build independent websites and carry out publicity and promotion on foreign portals during the year. And we will give a one-time reward of RMB 200,000 to enterprises with an actual turnover of USD 10 million or more. (Responsible units: Municipal Commerce Bureau and Municipal Finance Bureau)

XV. Support the Development of Processing Trade. For processing trade goods sold by enterprises in the domestic market,

we will exempt the interest on tax deferral of domestic sales in 2022. For the export enterprises classified as Category I and Category II under classified management, we will implement the 24-hour tax refund, and reduce the average time of normal export tax refund for other categories to less than 5 workdays. (Competent authorities: Yantai Customs, and Yantai Tax Service)

XVI. Support Accommodation and Catering Enterprises to Resume Development. In 2022, we will give rewards and subsidies of RMB 100,000 to top 10

accommodation and catering enterprises counted with the highest turnover. We will encourage small and micro enterprises of accommodation and catering to upgrade to the standard of counting, and reward RMB 50,000 for enterprises counted for the first time in that year. (Responsible units: Municipal Commerce Bureau and Municipal Finance Bureau)

XVII. Support the Development of Cultural Tourism. In 2022, we will continue to implement the support policy of temporary refund of travel service quality deposits for travel agencies, and maintain a temporary refund ratio of 80% for eligible travel agencies. We will carry out culture and tourism consumption promotion activities. Relying on the issuing platform of municipal culture and tourism consumption coupons, we will issue RMB 3 million of consumption coupons on culture and tourism benefiting citizens in 2022. (Competent authority: Yantai Municipal Bureau of Culture and Tourism)

XVIII. Implement the Specialist System for Serving Enterprises. All departments at all levels should take comprehensive action, implement and refine the specialist system of serving enterprises, be good collectors for problems, publicists for policies, attendants for approval, liaison officers for information and supervisors for implementation, provide steward-type services for enterprises, listen to their demands, help them to ease difficulties, promote their development, and let each small and micro enterprise feel the care and warmth of the city. (Competent authorities: departments at all levels)

烟政办字[2022] 29号 印发关于纾困解难助力小微企业发展的若干政策措施的通知（外文）.pdf