Tianjin introduced 15 measures to help enterprises get out of trouble! Attached policy explanation

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 25, the general office of the municipal government issued "Several Measures on Helping Enterprises Get Out of Difficulties and Supporting the Development of Market Players" (hereinafter referred to as "Several Measures"), which will be implemented from now on.

15 "Several Measures", focusing on tax reduction and exemption, stable employment, financial support and other aspects that market players are concerned about, investing real money and accurate support to help enterprises solve problems and minimize the impact of the epidemic on economic and social development.

Strengthen tax reduction, fee reduction and burden reduction.

First, the scope of application of the "six taxes and two fees" relief policy will be extended to all small and meager profit enterprises and individual industrial and commercial households. For the part where the annual taxable income of small and low-profit enterprises exceeds 6,543,800 yuan but does not exceed 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 a reduced rate of 20%. Increase the deduction ratio of R&D expenses for small and medium-sized science and technology enterprises from 75% to 100%. Equipment and appliances newly purchased by small and medium-sized enterprises in 2022 with a unit value of more than 5 million yuan will be deducted voluntarily 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 2022, 10% and 15% will be added to the current deductible input tax of VAT taxpayers in production and life services.

2. Small-scale taxpayers shall be exempted from VAT by stages. In 2022, the value-added tax on public transport services such as ferry passenger transport, bus passenger transport, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus will be exempted. Processing trade enterprises are temporarily exempted from collecting domestic sales tax deferred tax interest. Extend the implementation period of the following preferential tax policies to 65438+February 3, 20231:the income from providing incubation services to eligible national and municipal science and technology business incubators, university science parks and national creative spaces shall be exempted from value-added tax, and the property tax and urban land use tax shall be exempted from the self-use property and land provided to the incubation objects; The real estate and special land for agricultural products in agricultural products wholesale markets and farmers' markets are exempt from property tax and urban land use tax; Property tax and urban land use tax shall be exempted for the real estate and land used by commodity reserve management companies and their warehouses directly under them to undertake commodity reserve business.

The third is to increase the final VAT deduction 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, transportation, warehousing and postal services, and expand the policy scope of monthly full refund of incremental VAT deduction for advanced manufacturing industries to eligible small and micro enterprises and manufacturing industries.

Four, according to the provisions of the deferred payment of manufacturing small and medium-sized enterprises in the fourth quarter of 20021year and the first quarter and second quarter of 2022, have been paid into the warehouse and meet the prescribed conditions, can voluntarily choose to apply for tax refund (fee) and enjoy the deferred payment policy.

5. Small and micro enterprises and individual industrial and commercial households in the service industry that lease state-owned houses. The leased houses are located in areas listed as high-risk areas in 2022, and the rents in other areas are reduced for 6 months; If the lessee's memory renewal period in 2022 is shorter than the above-mentioned reduction and exemption period, it will be reduced or exempted according to the lease term; If the rent has been paid, it can be reduced. For indirect lease of state-owned houses, the preferential amount given to the final lessee shall not be lower than the preferential amount transferred by the state-owned lessor.

Implement aid-aided enterprises to stabilize their posts and ensure employment.

VI. Implement the unemployment insurance policy and reduce the unemployment insurance rate to 1% by stages until July 3, 2023. According to the national deployment, enterprises that do not lay off employees or lay off fewer employees will continue to implement the stable return policy of inclusive unemployment insurance. Large enterprises returned 30% of the total unemployment insurance premiums actually paid in the previous year, and the proportion of small and medium-sized enterprises increased from 60% to 90%.

7. Enterprises employ people who are poor and have registered unemployment in public employment service institutions of human resources and social security departments for more than half a year and hold Employment Entrepreneurship Certificate or Employment Unemployment Registration Certificate (marked with "enterprise tax absorption policy"), sign labor contracts with them for more than 1 year and pay social insurance premiums according to law, and deduct the value-added tax in turn according to the actual number of employees within three years from the month of signing labor contracts and paying social insurance. The quota standard is 7800 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 preferential tax policies again.

Strengthen financial support and increase vitality.

Eight, the use of Tianjin credit information sharing platform to expand financing services, for small and medium-sized enterprises and individual industrial and commercial households to launch credit loan products, to achieve rapid loan application. Promote the "smart second generation" financial service platform to provide credit loans for small and micro enterprises and individual industrial and commercial households.

Nine, commercial banks shall not charge commitment fees and fund management fees for small and micro enterprise loans (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.

Support scientific and technological innovation and increase motivation.

Ten, the national specialized and innovative "little giant" enterprises to enter the Tianjin Binhai OTC market (OTC) listing costs to give full subsidies, municipal "specialized and innovative" small and medium-sized enterprises and "specialized and innovative" seed enterprises listing costs to give subsidies. Municipal "specialized innovation" small and medium-sized enterprises and "specialized innovation" seed enterprises in the library shall be given financing discount subsidies of no more than 500,000 yuan and 65,438+10,000 yuan respectively.

Eleven, the new renewable energy and raw material consumption of enterprises are not included in the total energy consumption control. Give priority to enterprises whose energy efficiency reaches the industry benchmark level; Ensure that the unit energy consumption is better than the city's average total energy consumption of enterprises; Provide energy security for projects that meet the capacity replacement policy. Reward industrial energy-saving and green development demonstration units.

Expand effective demand and tap potential

Twelve, ease the pressure of tourism management, actively promote the use of insurance instead of tourism service quality margin, and continue to implement the policy of temporary withdrawal of tourism service quality margin according to the proportion of 80%.

13. Financial subsidies will be given to the exhibition organizers who hold exhibitions in this city for more than 3 days (including 3 days). The exhibition projects with a total exhibition area of 1 10,000 square meters, 1 10,000 square meters, 1 10,000 square meters, and 200,000 square meters (including) will be given a maximum of 654,300 per 10,000 square meters respectively.

Fourteen, the use of government procurement policies to promote the development of small and medium-sized enterprises, the purchase of goods and services above the quota standard, the following 2 million yuan, the following 4 million yuan of engineering procurement projects, suitable for small and medium-sized enterprises to provide, should be specifically for small and medium-sized enterprises to purchase; 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 40% 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 70%.

Improve the excellent environment for government services.

15. If the industrial land in the park meets the detailed planning, the planning conditions shall be put forward within 5 working days according to the application, and the transfer plan shall be approved within 15 working days if new construction land is not involved; The nature of industrial land in the park can be converted between industrial, logistics, warehousing and other commercial land according to procedures, and the planning indicators can be determined as required within the benchmark indicators, which is considered to be in line with the detailed planning.

Detailed explanation of municipal development and reform commission 15 policy highlights.

What benefits will enterprises in our city bring after the promulgation of "Several Measures to Help Enterprises Solve Difficulties and Support the Development of Market Subjects" (hereinafter 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 harmony and stability for 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 get out of difficulties, starting from the reality of our city, we will strengthen overall planning and make precise policies. The Municipal Development and Reform Commission and relevant departments have carefully studied and formulated several measures. The purpose of the policy is to take measures to tackle the problem and quench thirst, and coordinate the two levels in urban areas. On the basis of accurately implementing the requirements of epidemic prevention and control, it will help market players reduce costs, reduce rents, meet capital needs, help them regain their vitality, and achieve both hands. Grasp, correct, and urge.

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.). ) to help enterprises explore the market and further optimize the examination and approval services.

First, highlight the "small and medium-sized subjects" and increase the implementation of tax reduction and fee reduction policies. The "Several Measures" not only expanded the scope of policy benefits, but also highlighted the assistance to small and medium-sized enterprises and individual industrial and commercial households, including the implementation of national tax reduction and exemption policies, including both phased measures and institutional arrangements; There are tax refund, tax reduction, tax exemption, tax deferral and other support methods, which are characterized by wider coverage, stronger policies and more preferential ways. For example, delay the payment of some taxes and fees for manufacturing SMEs; 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 intensity of VAT deduction and tax refund, and fully refund the incremental VAT deduction on a monthly basis for qualified small and micro enterprises (including individual industrial and commercial households), and the stock tax deduction will be refunded once. The above measures will greatly increase the liquidity of market players and effectively enhance development confidence.

The second is to highlight the "centralized appeal" and actively respond to solve key problems. "Several Measures" focus on the needs of enterprises, reduce taxes and fees, and provide financial support to help enterprises stabilize their jobs. In terms of rent reduction and exemption, for small and micro enterprises and individual industrial and commercial households in the service industry who lease state-owned houses, the rented houses are located in areas listed as high-risk areas in the 2022 epidemic, and rent reduction and exemption in other areas will be for three months to ease the pressure of rigid expenditure such as rent. In helping enterprises to stabilize their jobs, we will continue to implement the policy of reducing the unemployment insurance contribution rate in this city to 1% in stages, and continue to implement the inclusive unemployment insurance return policy for enterprises that do not lay off employees or lay off fewer employees. In terms of financial support, for small and medium-sized enterprises and individual industrial and commercial households, we will innovate pure credit loans and credit loan products that can be repaid with loans, further strengthen the implementation of fee reduction and profit reduction measures by commercial banks, and accurately meet financing needs. In addition, it is proposed to shorten the time limit for examination and approval of industrial land in the park that meets the detailed planning, reasonably give enterprises corresponding energy security according to regulations, solve the "pain points and difficulties" of enterprise production and operation from multiple angles, and accelerate the recovery and development of market players on the premise of effectively preventing epidemic risks.

The third is to highlight "key areas" and take measures to help. In view of the fact that some service industries are closely linked, there are many small and medium-sized enterprises, and they are seriously affected by the epidemic, the "Several Measures" highlight the efforts to help transportation, tourism and other fields, and exempt public transport services such as bus passenger transport, subway, urban light rail, taxis, long-distance passenger transport and shuttle buses. , continue to implement the policy of stopping the collection of tourism service quality deposit at the rate of 80%, and actively promote the replacement of tourism service quality deposit with insurance. At the same time, use government procurement policies to help small and medium-sized enterprises explore the market; Encourage exhibitors, and give corresponding financial subsidies to exhibitions held in this city for more than 3 days according to the different exhibition areas.

Support the development of market players 15 Policy Consultation Telephone Announcement

In order to do a good job in the policy consultation work of "Several Measures to Help Enterprises Solve Difficulties and Support the Development of Market Subjects" and facilitate enterprises to understand the relevant situation, our city announced the contact information of relevant specific measures of relevant units in the city, and accepted calls from enterprises and units.

Source: Tianjin Daily