Financial support-further optimize professional financial service products such as "thousands of micro-loans", and ensure that the number of small and micro-enterprise loans and the increase of loans are not lower than the same period of last year under the premise of overall controllable risks, of which the new loans for small and micro-enterprises reach more than 3 billion yuan each loan year.
Vigorously support the insurance industry to play the role of financing and credit enhancement, and actively develop loan guarantee insurance. Encourage government-supported financing guarantee institutions to expand the scale of micro-enterprise guarantee business and reasonably determine the guarantee fees. Make good use of the national enterprise credit information publicity system (Guizhou) and accelerate the construction of credit system for small and micro enterprises. Those who meet the requirements for applying for a business guarantee loan may apply first and enjoy a discount.
Tax relief-Micro enterprises newly included in the scope of "three150,000 yuan" support measures or before 20 15 12 3 1 will be rewarded for their tax contribution according to the incremental part of value-added tax, enterprise income tax or personal income tax paid at the county level, and the cumulative total amount for three consecutive years will not exceed/kloc. We will conscientiously implement policies such as preferential income tax for micro-enterprises, accelerated depreciation of fixed assets, and phased reduction of the "five insurances and one gold" rate. All localities can introduce specific tax reduction and exemption measures according to the actual situation to ensure that the tax burden of micro-enterprises, especially "double-innovation" enterprises, is only reduced.
management by supervision
When applying for financial subsidies, micro-enterprises shall truthfully submit relevant materials and reflect the real situation, and be responsible for the authenticity of the substantive contents of their application materials. The financial subsidies obtained shall be accounted for in accordance with the General Principles of Enterprise Finance and the Accounting Standards for Small Enterprises, and used for normal business activities.
Counties and districts that support the development of micro-enterprises will organize relevant departments to randomly draw a lottery number according to the enterprise registration number every year from 20 17, and draw 3%-5% of the financial subsidies for micro-enterprises in the previous year to supervise and inspect the authenticity of their financial subsidies. Spot checks mainly take the form of on-the-spot verification, and when necessary, they can be entrusted to social intermediary institutions such as accounting firms by the government to purchase services.
Micro-enterprises that provide false materials or conceal relevant information to defraud or defraud financial subsidies, and that do not use financial subsidies according to regulations or maliciously evade administrative supervision and other illegal acts shall be dealt with in strict accordance with the Regulations on Penalties and Punishment for Financial Violations and other relevant provisions. Anyone suspected of committing a crime shall be transferred to judicial organs for handling according to law. The illegal (untrustworthy) behavior of micro-enterprises is recorded in the national enterprise credit information publicity system (Guizhou) in time, and restrictive measures are taken according to relevant regulations.
Change cancellation
After 20 16 1, the change or cancellation of registration of micro-enterprises shall be handled in principle in accordance with the provisions of the company law, the sole proprietorship enterprise law or the partnership enterprise law.
Micro-enterprises that enjoyed support before 20 15 12 3 1 can register for change according to law. For cancellation of registration, it shall provide relevant vouchers for the use of financial subsidies or an audit report issued by an accounting firm with legal qualifications, and the review committee shall make an opinion on whether to approve the cancellation of registration according to the relevant vouchers for the use of financial subsidies or the conclusion of the audit report, and publicize it.