Pay attention to the following points in the process of formulating policies and measures:
First, focus on small and micro enterprises and individual industrial and commercial households. The "Policy Measures" support small and micro enterprises and individual industrial and commercial households, mainly considering the wide industry coverage and many market players of such groups. Especially in the current situation of epidemic prevention and control, the situation that small and micro enterprises and individual industrial and commercial households are greatly affected by the epidemic and have weak ability to resist risks is further highlighted, and policy assistance and support are urgently needed.
The second is to focus on solving the outstanding problems currently facing. Since the outbreak, the municipal party committee and the municipal government have always adhered to the principle of "what the people want, what the government wants, what enterprises have difficulties and what the government helps", and paid close attention to the production and operation difficulties of market players. We pay attention to the demand side, hold many forums, understand the difficult demands of enterprises, and provide preferential policies for enterprises in terms of rent, tax, financing and job security. Comprehensive support methods such as reduction, subsidy, discount, return and deferred payment are adopted.
The third is to coordinate policies and measures. Pay attention to the connection with the latest national tax reduction and fee reduction policy, implement the relevant support policies issued by the provincial government, and continue the effective policies and measures in the first two years of our city. At the same time, actively learn from the experience of advanced regions, fully absorb the recent policies and measures to deal with the epidemic and help enterprises get rid of difficulties, and increase support and assistance, so that small and micro enterprises and individual industrial and commercial households can get more "real money and silver" benefits.
The policies and measures 12 formulated this time mainly include:
1. Rent reduction. For small and micro enterprises and individual industrial and commercial households that lease the properties owned by municipal state-owned enterprises and administrative institutions, the rent will be reduced or extended for six months. Encourage non-state-owned property owners and lessees to implement rent-free, rent-reduced and rent-deferred on the basis of consultation.
2. Implement stable job subsidies. For small and micro enterprises that participate in unemployment insurance in our city, pay unemployment insurance premiums in full, and insist on not laying off employees or laying off fewer employees, the subsidy for job stability will be returned, and the proportion will reach more than 60%.
3. Subsidize epidemic prevention expenses. For small and micro enterprises and individual industrial and commercial households in the retail and catering industries, in 2022, employees will be subsidized for nucleic acid testing at a rate of not less than 50%.
4. Subsidize utilities. For small and micro enterprises and individual industrial and commercial households shut down due to the epidemic, the utilities incurred by enterprises in March will be subsidized by 10%.
5. Increase financing support. For small and micro enterprises that encounter temporary difficulties due to the epidemic but still have good development prospects, banks are encouraged to issue loans due during the epidemic. In the first quarter of 2022, interest subsidies were given to new bank loans for small and micro enterprises. The loan period is more than one year (including one year), and the discount period is 3 months. If the loan term is less than one year, the preferential margin shall not exceed 30% of the current LPR interest rate announced by the People's Bank of China, and the maximum preferential rate for a single enterprise shall not exceed 500,000 yuan.
6. Expand the scope of tax reduction and exemption. The applicable subject of reducing and exempting "six taxes and two fees" within the range of 50% tax rate will be expanded from small-scale VAT taxpayers to small-scale enterprises and individual industrial and commercial households with low profit. We will extend the policy scope of full monthly refund of the value-added tax allowance for advanced manufacturing industries to qualified small and micro enterprises (including individual industrial and commercial households) and manufacturing enterprises, and return the above-mentioned enterprise stock tax allowance at one time.
7. Implement phased VAT exemption policy. From April 1 day in 2022 to February 3 1 day in 2022, small-scale taxpayers of value-added tax shall apply taxable sales income at the rate of 3% and be exempted from value-added tax; 3% withholding rate of prepaid VAT items, deferred prepaid VAT.
8. Personal income tax relief. In 2022, on the basis of the current preferential policies, the individual income tax will be levied by half for the part where the annual taxable income of individual industrial and commercial households does not exceed 1 10,000 yuan.
9. Return union funds. For small and micro enterprises that meet the standards of full collection and full return of trade union funds for small and micro enterprises, they will continue to return the trade union funds in full.
10. Stabilize the employment relationship. If the laborer cannot return to work due to the epidemic, the enterprise shall not terminate the labor contract or return the labor dispatch. Implement flexible employment measures and arrange working hours in a flexible way in consultation with employees; If the production and operation of enterprises are difficult due to the epidemic situation, enterprises are encouraged to negotiate with employees through deliberative democratic procedures, and stabilize their jobs by adjusting wages, rotating jobs and shortening working hours.
1 1. Deferred payment of medical insurance premium. If the employer fails to pay the employee medical insurance premium on schedule due to epidemic situation and other reasons, the holdover period will be until June 30, 2022.
12. postpone or reduce the deposit ratio of housing provident fund. Enterprises affected by the epidemic can reduce the deposit ratio of housing provident fund to 5%; Enterprises with production difficulties can delay the payment of housing provident fund or reduce the deposit ratio to 3%.
The implementation period of the above policies and measures is from the date of promulgation to February 3, 20221day, unless otherwise stipulated by the state and the province.
In the next step, we will do our best to implement the policy in accordance with the requirements of the municipal party Committee and the municipal government of "three straightness and one quickness". Carry out policy interpretation and publicity to expand the awareness rate and coverage of policies. Clarify the detailed rules for the implementation of the terms, ensure that preferential measures go directly to enterprises, and release funds as soon as possible. All kinds of difficulties and requirements put forward by enterprises should be solved as soon as possible through "one ring and three gangs"
The "Policy Measures" are mainly aimed at small and micro enterprises and individual industrial and commercial households to solve the problem of increased cost burden caused by shutdown. With the changes in the epidemic situation and the needs of economic and social development, we will further coordinate the epidemic prevention and control and economic and social development in accordance with the deployment of the municipal party Committee and the municipal government, and successively issue a series of support policies to help various market players enjoy more policy dividends, * * * overcome difficulties and promote the accelerated economic recovery of the city.