Some policies and measures for Shanghai to fully prevent and control the 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 once before income tax, and the incremental value-added tax can be fully returned. Taxpayers' income from transporting key materials for epidemic prevention and control, providing public transportation services and life services, and providing residents with express delivery services for essential materials is exempt 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. For the government's emergency requisition of designated key epidemic prevention materials produced by enterprises, the municipal finance will fully subsidize the policy losses caused by the production cost being higher than the actual sales price. 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.
Strengthen special financial and credit support for key epidemic prevention enterprises. Shanghai Branch of large state-owned development and policy commercial banks and local corporate banks are encouraged to actively use the People's Bank of China's special re-lending policy 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 enterprise loan interest rate is lower than 1.6%. Support financial institutions in Shanghai to use the raised funds in areas related to epidemic prevention and control by issuing financial bonds and special-purpose 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, and support their issuance and listing, refinancing, mergers and acquisitions, and issuance of bonds and asset-backed securities. Support and encourage scientific and technological innovation enterprises related to epidemic prevention and control to be listed on the Shanghai Stock Exchange in science and technology innovation board. 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 insurance function. China Xinbao Shanghai Branch is encouraged to actively carry out import prepayment insurance in response to 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 key epidemic prevention materials supply and marketing enterprises to increase production and capacity and increase imports. Subsidies will be given to enterprises that have been requisitioned urgently by the government, and financial subsidies of 50%-80% of the total project investment will be given to emergency technical renovation projects that have been used to produce epidemic prevention materials after the requisitioned enterprises have been identified. The investment in the production capacity of emergency requisition enterprises to produce specific epidemic prevention materials designated by the government can be fully supported. After the epidemic prevention and control work, if it is really difficult for enterprises to digest the surplus materials produced by government expropriation or fixed-point production, it shall be solved by means of government reserves and exclusive 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 according to the prescribed procedures; If the imported civil prevention and control materials with the specified purchase variety and quantity are really difficult to digest after the enterprise continues to sell them, they shall be studied and included in the municipal reserve commodities according to the specified procedures.
(six) the implementation of imported epidemic prevention materials tax incentives. According to the national policy, the imported materials donated for epidemic prevention and control are exempted from import duties, import value-added tax and consumption tax, and the materials directly used for epidemic prevention and control organized by the municipal health department are exempted from customs duties, and the tax-free amount collected is refunded.
(seven) to establish a green channel for rapid customs clearance of imported epidemic prevention materials. Open a special window and green channel for accepting imported epidemic prevention materials, and realize 7*24 hours full-time customs clearance at major import ports. Comprehensive use of two-step declaration, declare in advance and other operating methods, the epidemic prevention materials that really need to be inspected are given priority, so that they can be inspected upon arrival and released quickly. The duty-free imported epidemic prevention materials can be registered and released first, and then the relevant certificates can be reissued.
(eight) to 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.
The second is to 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.). ) Free of rent for 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. Encourage state-owned enterprises to provide as much profit as possible to small and medium-sized enterprises by reducing or delaying payment through negotiation, and confirm the related impact of income reduction in performance evaluation. Encourage large commercial buildings, shopping malls, parks and other market operators to reduce or exempt rents for tenants operating in entities. Enterprises that voluntarily reduce or exempt the rent of real estate or land for tenants 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 epidemic prevention and control period, due to the impact of the epidemic, taxpayers have difficulty in reporting within the statutory time limit, and may apply for further extension according to law. If it is difficult to pay taxes on time due to the epidemic situation, and it 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 file tax returns 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 epidemic prevention and control period, enterprises with real estate or land expropriation difficulties may apply for corresponding reduction or exemption of 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 according to regulations. Relevant donated materials are exempt from value-added tax, consumption tax and additional tax. Medical personnel and epidemic prevention workers who participate in epidemic prevention and control work shall be exempted from personal income tax for subsidies and bonuses obtained according to the standards set by the government, as well as epidemic prevention articles issued by units to individuals.
(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 the 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 the travel agencies with standardized operation and good reputation will be temporarily refunded, and will be refunded before February 5, 2022. The payer of the construction fee for cultural undertakings in the life service industry shall be given certain financial subsidies according to the influence degree of the epidemic situation and the actual payment amount.
The third is to increase financial assistance to 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 rate (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 and 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 without repayment. We will not lend, continue lending or refuse to lend. Accelerate the establishment of an online loan renewal mechanism. If loans overdue is affected by the epidemic, the classification and rating standards of relevant loans 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 interest rate of newly applied loans for small and medium-sized enterprises will be lowered to 0.5%/ year, the re-guarantee interest rate will be halved, and the guarantee fee will continue to be exempted for entrepreneurial guarantee loans.
The fourth is to help enterprises stabilize their posts.
(seventeen) continue to implement the unemployment insurance return policy. In 2020, the city will continue to return 50% of the total unemployment insurance premiums actually paid by the unit and its employees in the previous year to eligible employers who do not lay off employees or reduce employees.
(eighteen) postpone the adjustment of social security payment base. Starting 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. Due to the impact of the epidemic, the city's social insurance insured units, flexible employees and urban and rural residents failed to apply for insurance registration 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 the relevant overdue procedures can be completed 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 suspension of production, they will be included in the training scope of enterprise employees subsidized by special funds for local education in various districts, and enjoy 95% subsidies according to the actual training expenses. Platform enterprises (e-commerce enterprises) and new business 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. For enterprises that have difficulties in production and operation affected by the epidemic, they can stabilize their jobs through salary adjustment, rotation, flexible working hours and comprehensive adjustment of the use of rest days during the year. Specific measures shall be determined through consultation between enterprises and employees.
Five, orderly promote enterprises to resume work.
(twenty-three) do a good job in the service guarantee for enterprises to return to work and resume production. Supervise and help enterprises returning to work and production to implement epidemic prevention safety measures. Focus on the needs of various enterprises to resume production and production, and strengthen the supply of epidemic prevention materials such as masks, thermometers and disinfectant. Relying on the Yangtze River Delta regional cooperation mechanism, give full play to the role of professional institutions such as industry associations and industrial alliances, strengthen enterprise docking 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 the enterprise's own prevention and control of epidemic situation and risk assessment, guide the enterprise to give priority to the return of employees in areas with stable epidemic situation. 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 the development of new technologies, new models and new formats of enterprises. We will speed up 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 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 upper limit of scientific and technological innovation vouchers accepted will be raised from 300,000 yuan to 500,000 yuan. Support telecom operators to provide cloud office services such as cloud video conferencing for more than 6 months for SMEs 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 network" in government services to facilitate the people and enterprises, strengthen the functions of citizens' home pages and enterprise pages, expand the coverage of "with the bid" super application services, rely on the city's "enterprise service cloud" to open up the "last mile" of policy services, and accelerate 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 have lost faith due to their participation in epidemic prevention work, such as delayed delivery, delayed repayment of loans, and overdue contracts, 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 providing notarization, legal aid and other legal services online and by 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 consulting, 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; District governments can introduce specific implementation measures according to the actual situation. The implementation period of this policy and measures shall come into force 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 specified the implementation period, the provisions shall prevail).
Source: Shanghai release