Tianjin released 15 measures to help enterprises bail out! Attached policy interpretation

Under the prevention and control of normalized epidemic situation, in order to further support the high-quality development of market players and promote the stable and healthy operation of the city's economy, on March 25th, the general office of the municipal government issued "Several Measures on Helping Enterprises Relief and Supporting the Development of Market Players" (hereinafter referred to as "Several Measures"), which will be implemented from that day.

there are 15 * * * measures, which focus on the aspects of tax reduction and exemption, stable employment and financial support that market participants are concerned about, and invest real money and silver to provide accurate support to help enterprises solve difficulties and minimize the impact of the epidemic on economic and social development.

strengthen tax reduction, fee reduction and burden reduction

1. expand the scope of application of the "six taxes and two fees" reduction policy to all small and meager profit enterprises and individual industrial and commercial households. 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 the enterprise income tax will be paid at the rate of 2%. Increase the deduction ratio of R&D expenses of small and medium-sized science and technology enterprises from 75% to 1%. If the newly purchased equipment and appliances of small and medium-sized enterprises in 222 have a unit value of more than 5 million yuan, they will be voluntarily deducted before enterprise income tax according to a certain proportion of the unit value. Enterprise income tax shall be levied at a reduced rate of 15% on qualified third-party enterprises engaged in pollution prevention and control. In 222, the current deductible input tax of value-added tax payers in production and life service industries will continue to be deducted by 1% and 15% respectively.

second, small-scale taxpayers are exempted from value-added tax in stages. In 222, it will be exempted from the value-added tax on public transportation services such as ferry passenger ferry, bus passenger transport, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus. Processing trade enterprises are temporarily exempted from collecting deferred tax interest on domestic sales tax. Extend the implementation period of the following preferential tax policies to December 31, 223: the income from providing incubation services for eligible national and municipal science and technology business incubators, university science parks and national record creation spaces to the incubating objects shall be exempted from value-added tax, and the property and land provided for their own use and for the incubating objects shall be exempted from property tax and urban land use tax; Property tax and urban land use tax are exempted for real estate and land exclusively used for agricultural products in agricultural products wholesale markets and farmers' markets; Property tax and urban land use tax shall be exempted for the real estate and land that are used by commodity reserve management companies and their direct warehouses to undertake commodity reserve business.

Third, increase the end-of-period VAT credit and tax refund for small and micro enterprises, as well as manufacturing, scientific research and technical services, electricity, heat, gas and water production and supply, software and information technology services, ecological protection and environmental management, and transportation, warehousing and postal services, and expand the policy scope of full monthly refund of incremental VAT credit for advanced manufacturing industries to meet the requirements.

iv. if the payment of some taxes and fees of small and medium-sized manufacturing enterprises in the fourth quarter of 221 and the first and second quarters of 222 is delayed according to regulations, those who have already paid the taxes and fees in storage and meet the prescribed conditions may voluntarily choose to apply for tax refund (fees) and enjoy the deferred payment policy.

5. For small and micro enterprises and individual industrial and commercial households in the service industry who rent state-owned houses, the rent of the rented houses in the areas listed as high-risk areas in 222 will be reduced or exempted for six months, and the rent in other areas will be reduced or exempted for three months; If the lessee's memory renewal period in 222 is shorter than the aforementioned reduction and exemption period, it will be reduced or exempted according to the duration of the lease; If the rent has been paid, it can be reduced or exempted. For those who rent state-owned houses indirectly, the preferential amount to the final lessee shall not be lower than the preferential amount transferred by the state-owned lessor.

Implementing the policy of helping enterprises to stabilize their posts and ensure employment

VI. Implementing the policy of stabilizing their posts with unemployment insurance, and extending the policy of reducing the unemployment insurance contribution rate of this city to 1% by stages until July 31, 223. According to the national deployment, enterprises that don't lay off employees or lay off fewer employees will continue to implement the policy of stable return of inclusive unemployment insurance. Large enterprises will return 3% of the total unemployment insurance premiums actually paid in the previous year, and the proportion of small and medium-sized enterprises will be raised from 6% to 9%.

VII. If an enterprise recruits poor people who have set up a file and set up a card, and those who have been registered as unemployed in the public employment service agency of the human resources and social security department for more than half a year and hold the Employment Entrepreneurship Certificate or the Employment Unemployment Registration Certificate (marked "enterprise tax absorption policy"), they will sign labor contracts with them for more than one year and pay social insurance premiums according to law, and they will be given according to the actual number of employees within three years from the month of signing the labor contract and paying social insurance. The quota standard is 78 yuan per person per year. Those who have enjoyed preferential tax policies for entrepreneurship and employment of key groups for three years in the previous year shall not enjoy the preferential tax policies again.

Strengthen financial support and increase vitality

VIII. Use the Tianjin Credit Information Sharing Platform to expand financing services, launch credit loan products for small and medium-sized enterprises and individual industrial and commercial households, and apply for loans online for quick loans. Promote the "Smart II" financial service platform, and provide credit loans to small and micro enterprises and individual industrial and commercial households.

IX. Commercial banks shall not charge commitment fees and fund management fees for loans to small and micro enterprises (except syndicated loans); Reduce bank account service fees, RMB transfer and remittance fees and bank card swipe fees for small and micro enterprises and individual industrial and commercial households; Cancel some bill business charges such as checks and promissory notes.

supporting scientific and technological innovation to add impetus

1. fully subsidize the listing expenses of national specialized and innovative "little giant" enterprises in Tianjin Binhai OTC market, and subsidize the listing expenses of municipal specialized and innovative small and medium-sized enterprises and specialized and innovative seed enterprises. For the municipal-level "specialized and innovative" small and medium-sized enterprises and "specialized and innovative" seed enterprises in the library, the accumulated financing discount subsidy of not more than 5, yuan and 1, yuan will be given respectively.

Xi. Energy consumption of renewable energy and raw materials added by enterprises is not included in the total energy consumption control. Give priority to enterprises whose energy efficiency reaches the industry benchmark level; Guarantee the total energy consumption of enterprises whose unit energy consumption is better than the average level of the whole city; Provide energy security for projects that meet the capacity replacement policy. Reward demonstration units for industrial energy conservation and green development.

expanding effective demand and tapping potential

XII. Relieve the operating pressure of tourism industry, actively promote the use of insurance instead of tourism service quality deposit, and continue to implement the policy of temporarily withdrawing tourism service quality deposit at the rate of 8%.

XIII. Give financial subsidies to the exhibition organizers who hold the exhibition in this city for more than 3 days (including 3 days), and give financial subsidies to the exhibition projects with a total exhibition area of 1, square meters to 1, square meters, 1, square meters to 2, square meters and more than 2, square meters respectively (the outdoor exhibition area is not more than 1, yuan, 12, yuan and 15, yuan)

XIV. Use government procurement policies to promote the development of small and medium-sized enterprises. For goods and services procurement projects with procurement quota above 2 million yuan and engineering procurement projects below 4 million yuan, which are suitable for small and medium-sized enterprises, they should be specially purchased for small and medium-sized enterprises; Goods and services procurement projects exceeding 2 million yuan and engineering procurement projects exceeding 4 million yuan are suitable for small and medium-sized enterprises, and more than 4% of the total budget of these procurement projects is encouraged to be reserved for small and medium-sized enterprises, of which the proportion reserved for small and micro enterprises is not less than 7%.

Improve the excellent environment for government services

15. For the industrial land in the park that meets the detailed planning, the planning conditions shall be submitted within 5 working days according to the application, and the transfer plan shall be submitted for approval within 15 working days if the new construction land is not involved; The nature of industrial land in the park can be transformed among industrial, logistics, warehousing and other commercial land according to procedures, and the planning indicators can be determined as required within the benchmark indicators, which are considered to be in line with detailed planning.

The Municipal Development and Reform Commission explains 15 policy highlights in detail

What benefits will the enterprises in our city bring after the promulgation of "Several Measures to Help Enterprises Relief and Support the Development of Market Subjects" (referred to as "Several Measures")? The Municipal Development and Reform Commission interpreted the background, main contents and policy highlights.

Market players are the main participants in economic activities, the main providers of employment opportunities, and the important cornerstone of the harmony and stability of thousands of families. Since the beginning of the year, our city has been attacked by Omicron epidemic, and the production and operation of small and medium-sized enterprises and individual industrial and commercial households have been particularly affected. In order to help market players tide over the difficulties and achieve sustained and high-quality development, according to the series of policies recently issued by the National Development and Reform Commission and other ministries and commissions to help enterprises bail out, starting from the actual situation of our city, we will strengthen overall planning and precise policy making. The Municipal Development and Reform Commission and relevant departments have carefully studied and formulated Several Measures. The policy aims to take hard-core and thirst-quenching measures, coordinate the urban areas at two levels, and help market players to reduce costs, reduce rent and meet financial needs on the basis of accurately implementing epidemic prevention and control requirements, so as to help them recover their vitality and achieve both hands. Grasp, be correct and promote.

it is understood that the "several measures" mainly support market players by implementing a series of tax reduction and fee reduction policies (tax reduction, rent reduction, financial fee reduction and profit reduction, etc.), helping enterprises to open up markets, and further optimizing examination and approval services.

first, highlight the "small and medium-sized subjects" and intensify the implementation of tax reduction and fee reduction policies. The "Several Measures" not only expand the scope of policy benefits, but also highlight the assistance to small and medium-sized enterprises and individual industrial and commercial households, including the implementation of the national tax reduction and exemption policy, including both phased measures and institutional arrangements; There are tax refund, tax reduction, tax exemption, tax deferral and other support methods, showing the characteristics of wider coverage, greater policy strength and more preferential ways. For example, delay the payment of some taxes and fees for small and medium-sized enterprises in manufacturing; Expand the scope of application of the "six taxes and two fees" reduction policy to all small and meager profit enterprises and individual industrial and commercial households; Increase the strength of VAT credit and tax refund, fully refund the incremental VAT credit for qualified small and micro enterprises (including individual industrial and commercial households) on a monthly basis, and refund the stock tax credit at one time. All the above measures will substantially increase the liquidity of market players and effectively enhance the confidence of development.

the second is to highlight the "centralized appeal" and actively respond to solve key problems. The "Several Measures" focus on the needs of enterprises to reduce taxes and fees, financial support, and help enterprises stabilize their posts. In terms of rent reduction and exemption, for small and micro enterprises and individual industrial and commercial households in the service industry who rent state-owned houses, the rental housing is located in the area listed as a high-risk area in the epidemic in 222, and the rent in other areas is reduced for three months to ease the rigid expenditure pressure such as rent. In terms of helping enterprises to stabilize their posts, we will continue to implement the policy of reducing the unemployment insurance contribution rate to 1% in stages, and continue to implement the inclusive unemployment insurance return policy for enterprises that do not lay off employees or reduce layoffs. In terms of financial support, for small and medium-sized enterprises and individual industrial and commercial households, pure credit loans and loan-with-you-go credit loan products were innovated, and commercial banks were further strengthened to implement fee reduction and profit-making measures to accurately meet financing needs. In addition, it is proposed to reduce the time limit for approval of industrial land in the park that meets the detailed planning, reasonably give enterprises corresponding energy security according to regulations, and solve the "pain points and difficulties" of enterprise production and operation from multiple angles, so as to promote market players to accelerate recovery and development under the premise of effectively preventing epidemic risks.

the third is to highlight "key areas" and take measures to help them. In view of the fact that some areas of the service industry have strong contact and aggregation, many small and medium-sized enterprises and are seriously affected by the epidemic, the "Several Measures" highlight increasing assistance to transportation, tourism and other fields, exempting public transportation services such as bus passenger transport, subway, urban light rail, taxis, long-distance passenger transport and shuttle buses from value-added tax, continuing to implement the policy of suspending the tourism service quality deposit at the rate of 8%, and will actively promote the use of insurance instead of the tourism service quality deposit. At the same time, use government procurement policies to help small and medium-sized enterprises explore the market; Encourage attracting exhibitions, and give corresponding financial subsidies to exhibitions held in this city for more than 3 days according to different exhibition areas.

announcement of 15 policy consultation telephones to support the development of market players

In order to effectively do the policy consultation work on Several Measures to Help Enterprises Relief and Support the Development of Market Players, and facilitate enterprises to understand the relevant situation, our city announced the contact information of relevant specific measures of relevant municipal units, and accepted calls from enterprises and units for consultation.

source: Tianjin daily