Shanghai epidemic prevention and control work leading group held this morning, the 14th press conference revealed that, in order to fully support enterprises to combat the epidemic, and effectively reduce the burden on enterprises, the city issued the "Shanghai full prevention and control of the epidemic to support services for the smooth and healthy development of a number of policies and measures for the enterprise," put forward a 28 comprehensive policy initiatives: including increasing the prevention of the epidemic focus on the strength of the enterprise's financial and tax support, reducing and exempting the enterprise's housing Rent, tax incentives for relevant enterprises and individuals, exempting the tax burden of regular fixed-rate individual industrial and commercial households, and appropriately adjusting downward the rate of employees' medical insurance premiums, etc., to make every effort to prevent and control the epidemic, and to support the smooth and healthy development of service enterprises. See ↓
Shanghai City, the full prevention and control of the epidemic to support the smooth and healthy development of a number of policies and measures to service enterprises (summary)
A full support for the enterprise to combat the epidemic
(a) Increase in the prevention of the epidemic focus on the financial and tax support. In accordance with national policy, the epidemic prevention and control of key materials production enterprises to expand production capacity of the new acquisition of equipment, allowed in the income tax before a one-time deduction, the full refund of the incremental VAT tax credit. Taxpayers are exempted from VAT on income from transporting key epidemic prevention and control materials and providing public **** transportation services, living services, as well as providing residents with express delivery and collection services for essential living materials. Exemption of registration fees for relevant epidemic prevention and control medicines and medical devices. Exemption of the Civil Aviation Development Fund payable by civil aviation companies. The municipal finance shall fully subsidize the policy losses incurred by enterprises producing designated key epidemic prevention materials requisitioned by the government for emergency purposes, due to production costs being higher than the actual selling price. If an enterprise has signed a contract for exporting key epidemic prevention materials for domestic sale due to government requisition, the enterprise will not bear the increased tax burden as a result. The epidemic prevention and control of blocking the battle for the courage to assume social responsibility of enterprises and individuals to be awarded.
(ii) to strengthen the epidemic prevention and control of key enterprises special financial credit support. Encourage developmental, policy, state-owned large commercial banks in Shanghai branches and local corporate banks to actively use the People's Bank of China's special refinancing policy to provide preferential interest rate loans to key enterprises, including small and micro enterprises, in the production, transportation and sales of key medical prevention and control materials and necessities of life, and to give half of the subsidized interest rate by the Treasury to ensure that the interest rate of the enterprise loans is less than 1.6%. Support financial institutions in Shanghai to use the funds raised for epidemic prevention and control related areas through the issuance of financial bonds and specific-purpose bonds.
(3) Broaden the direct financing channels for enterprises related to epidemic prevention and control. Give full play to the role of the financial market in Shanghai, strengthen services for epidemic prevention and control-related enterprises, and support their issuance of listing, refinancing, mergers and acquisitions, reorganization, issuance of bonds, asset-backed securities, and so on. Supporting and encouraging scientific and technological innovation enterprises related to epidemic prevention and control to be listed on the Science and Technology Innovation Board of the Shanghai Stock Exchange. Encourage venture capital and equity investment institutions to guide social capital investment in related medical equipment, vaccine drug R&D and production enterprises.
(4) Strengthen the role of insurance protection. In response to the urgent shortage of medical supplies, epidemic prevention and control of supplies imported enterprises, encourage China CIB Shanghai Branch to actively carry out import prepayment insurance. The impact of the epidemic damaged by the insurance claims customers, to do as much as possible to pay claims quickly. Encourage insurance organizations to provide free accidental injury and term life insurance coverage for medical personnel and epidemic prevention workers in the city who support Hubei and participate in the prevention and treatment of the epidemic. Support the expansion of accident and sickness insurance to cover new coronavirus infections such as pneumonia.
(E) support key epidemic prevention materials supply and marketing enterprises to expand production and capacity, increase imports. The government emergency requisitioned enterprises to give technical transformation subsidies, the requisitioned enterprises for the production of epidemic prevention materials for the implementation of emergency technical transformation projects, after the identification of the total investment in the project will be given 50% -80% of the financial subsidies. For the input of production capacity formed by the enterprises requisitioned for the production of specific anti-epidemic materials designated by the government, the maximum amount of support can be given in full. After the end of the epidemic prevention and control work, for enterprises due to government requisition or designated production of surplus materials, enterprises continue to sell really difficult to digest, in accordance with the provisions of the government reserves and underwriting to be resolved; for imported medical supplies by the co-ordination of the deployment of the surplus, in accordance with the prescribed procedures into the municipal material reserves; for the designated procurement of the varieties and number of imported civilian prevention and control materials, enterprises continue to sell really difficult to digest, in accordance with the prescribed procedures for the study of the inclusion of the municipal material reserves. Digested, in accordance with the provisions of the program to study the inclusion of municipal reserve commodities.
(F) the implementation of tax incentives for the import of epidemic prevention materials. In accordance with national policies and regulations, imported materials donated for epidemic prevention and control are exempted from import tariffs and import-related value-added tax and consumption tax, and imported materials directly used for epidemic prevention and control organized by the municipal health authorities are exempted from tariffs, and the exempted taxes already collected will be refunded.
(VII) the establishment of imported anti-epidemic materials rapid customs clearance green channel. The opening of special windows and green channels for the acceptance of imported anti-epidemic materials, the main import ports to realize 7 * 24-hour full-time customs clearance. Comprehensive use of two-step declaration, early declaration and other operational modes, the need for inspection of anti-epidemic materials priority arrangements for inspection, with the arrival of the inspection, rapid inspection and release. Duty-free imports of anti-epidemic materials can be registered and released first, and then make up the relevant certificates.
(viii) support the epidemic prevention and control of innovative product development and research. Organization and implementation of the city's new coronavirus diagnosis and treatment of innovative varieties of research and development and industrialization of special, through the strategic emerging industries special funds, industrial restructuring and upgrading of special funds, scientific and technological innovation plan special funds and other channels of support, to promote the epidemic prevention and control of innovative products to quickly form an effective production capacity and put into application.
Second, effectively reduce the burden for various types of enterprises
(ix) Reduce or waive the rent of enterprise housing. Small and medium-sized enterprises to rent the city's state-owned enterprises operating properties (including various types of development zones and industrial parks, entrepreneurial bases and technology business incubators, etc.) to engage in production and business activities, the first two months of February, March two months of rent waiver; indirectly leased to the enterprise should ensure that the rent reduction in practice, so that the actual operation of small and medium-sized enterprises to ultimately benefit. Encourage state-owned enterprises to give as much benefit as possible to SMEs through reduction, exemption and deferral of payment under negotiation, and the impact of the relevant reductions shall be recognized in the assessment of business performance. Encourage large commercial buildings, shopping malls, parks and other types of market operators to reduce or waive rents for tenants of physical operations. Enterprises that take the initiative to reduce or waive property or land rent for their tenants, and have difficulties in paying property tax and urban land use tax, may apply for a reduction or exemption of the corresponding property tax and urban land use tax.
(10) Extension of tax declaration. During the period of epidemic prevention and control, taxpayers who have difficulties in filing declarations within the statutory period due to the impact of the epidemic may apply for further extensions in accordance with the law. Due to the impact of the epidemic lead to difficulties in paying taxes on time, meet the conditions for the extension of payment of taxes, the law granted an extension of payment of taxes, the maximum period of no more than three months. For taxpayers who fail to declare and pay taxes on time due to the epidemic, they can be exempted from the corresponding late payment fees and tax administrative penalties after confirmation by the competent tax authorities.
(xi) Tax incentives for relevant enterprises and individuals. During the period of epidemic prevention and control, for enterprises whose properties or land have been expropriated by the government for emergency purposes and who have difficulties in paying property tax and urban land use tax, they can apply for exemption or reduction of the corresponding property tax and urban land use tax. In accordance with national policies, the maximum carry-over period for losses incurred in 2020 by enterprises in difficult industries that are greatly affected by the epidemic will be extended from five to eight years. Encourage social forces to actively donate cash and materials for the prevention and control of the epidemic, which can be fully deducted before income tax in accordance with the regulations, and the related donated goods are exempted from value-added tax, consumption tax and additional taxes. For medical personnel and epidemic prevention workers participating in epidemic prevention and control work, subsidies and bonuses obtained in accordance with the standards set by the government, as well as epidemic protection supplies issued by units to individuals, are exempted from personal income tax.
(xii) Exemption from the tax burden of regular fixed-rate individual industrial and commercial households. During the period of epidemic prevention and control, individual industrial and commercial households that pay taxes according to regular quotas are exempted from paying fixed-rate taxes according to the law.
(xiii) Temporarily refund the tourism service quality deposit and subsidize the construction fee of cultural undertakings. In accordance with national policy, since February 5, 2020, the operation of standardized, reputable travel agencies, the temporary refund of 80% of the quality of tourism services deposit, until February 5, 2022 before the return. Contributors of cultural utility construction fees in the living services sector will be given certain financial subsidies depending on the extent of their impact by the epidemic and the actual amount of fees paid.
Three, increase the financial help enterprises to alleviate the difficulties
(xiv) more ways to provide financial support for enterprises. Encourage Pudong Development Bank, Shanghai Bank, Shanghai Agricultural Bank to increase the fight against the epidemic and the epidemic affected industries and small and medium-sized micro-enterprises credit investment, the epidemic prevention and control period of the relevant loan interest rates with reference to the same period of the Loan Market Quotation Rate (LPR) by at least 25 basis points, and to encourage other financial institutions in Shanghai to refer to the implementation. Establishing green channels for financial services to facilitate the production and supply of key epidemic prevention materials and other related enterprises. Encourage financial institutions to utilize platforms such as banking and tax interaction and Shanghai's big data inclusive finance application to increase credit loan support for SMEs through measures such as performance appraisal adjustments and improved non-performance tolerance.
(xv) Increasing support for enterprises with liquidity difficulties. Increase credit support for tourism, accommodation and catering, wholesale and retail, transportation, logistics and warehousing, culture and entertainment, convention and exhibition and other industries that have been greatly affected by the epidemic, and support enterprises with difficulties in repaying loans upon maturity by changing repayment arrangements, extending repayment periods, and renewing loans with no repayment of the principal without withdrawing loans, without breaking the loan, and without suppressing the loan. Accelerating the establishment of online loan renewal mechanism. If loans are overdue due to the impact of the epidemic, the relevant loan classification and rating standards may be reasonably adjusted.
(xvi) Strengthening financing guarantee support. Further play the role of the city's policy financing guarantee fund to ensure that new policy financing guarantee loans in 2020 will increase by more than 3 billion yuan compared with the previous year. The policy financing guarantee fund will continue to increase its financing guarantee support for enterprises that are the key guarantors of anti-epidemic materials and small and medium-sized enterprises that have been greatly affected by the epidemic. The financing guarantee fee rate for new applications for loans to small, medium and micro enterprises was reduced to 0.5%/year, the re-guarantee fee rate was halved, and the guarantee fee continued to be waived for guaranteed loans for business start-ups.
Four, efforts to do a good job of assisting enterprises to stabilize jobs
(xvii) continue to implement the policy of unemployment insurance to stabilize the rebate policy. 2020 the city will continue to do not layoffs, fewer layoffs, eligible employers, rebate units and their employees in the previous year, the actual total amount of 50% of the total amount of unemployment insurance premiums paid.
(xviii) Postponement of the adjustment of the social security contribution base. Starting from 2020, the starting and ending dates of the city's employee social insurance contribution year (including the employee medical insurance year) will be adjusted to July 1 of the current year to June 30 of the following year, with a delay of three months (the 2019 employee social insurance contribution year will be postponed to July 1, 2020).
(xix) The social insurance contribution period may be extended. Due to the impact of the epidemic, for the city's social insurance participating units, flexibly employed persons and urban and rural residents who fail to apply for registration and payment of social insurance premiums on time, they are allowed to make up for it after the end of the epidemic. In case of late payment of social insurance premiums by the insured units, no late payment fee will be charged and the records of the individual rights and interests of the insured employees will not be affected after reporting to the social security agencies in the city, and the relevant procedures for making up the payment can be completed within three months after the epidemic is lifted.
(xx) Implementation of training fee subsidy policy. For all types of enterprises in the city affected by the epidemic, the organization of employees (including labor dispatchers working in the enterprise) to participate in various types of online vocational training during the shutdown period is included in the scope of the special funds of local education additional subsidies for the training of enterprise employees in the districts, and enjoys a subsidy of 95% of the actual training costs. Platform enterprises (e-commerce enterprises) and new business enterprises can refer to the implementation.
(xxi) appropriate downward adjustment of employee health insurance premium rates. According to the income and expenditure situation of the medical insurance fund, on the premise of ensuring that the level of medical insurance treatment for the insured will not be reduced and the smooth operation of the medical insurance system, the rate of unit contribution for employee medical insurance will be temporarily adjusted downward by 0.5 percentage points in 2020.
(xxii) Implementation of flexible labor policies. Enterprises experiencing production and operational difficulties due to the impact of the epidemic may stabilize their workplaces by adjusting salaries, rotating shifts, flexible working hours, and comprehensively transferring the use of rest days during the year in a manner to be determined through consultation between the enterprise and its employees.
Fifth, the orderly promotion of the resumption of work and production
(23) to do a good job in the resumption of work and production services to ensure that the work. Supervise and help the resumption of work and production enterprises to implement security measures against epidemics. Focusing on the various types of enterprises to resume work and production and management needs, to strengthen the mask, thermometer, disinfectant and other anti-epidemic supplies. Relying on the Yangtze River Delta regional cooperation mechanism, play the role of industry associations, industry alliances and other professional organizations, through the supply of raw materials, logistics and transportation and other ways to strengthen enterprise docking, and effectively help enterprises resume production and work.
(xxiv) Strengthening the efforts of enterprise labor protection. On the basis of enterprise self-management to prevent and control the epidemic preparedness and risk assessment, guide enterprises to prioritize the arrangement of the epidemic smooth area employees back to employment. Promote the docking of employment supply and demand, build a docking service platform for enterprise labor, relying on WeChat, the Internet, video and other channels to carry out all kinds of online recruitment activities, smooth the docking channel between enterprises, and help enterprises to ease the contradiction of recruitment difficulties.
(25) Cultivate and support the development of new technologies and new modes of business. Accelerate the cultivation of new modes of business such as online shopping, online education, online office, online services, digital entertainment, digital life, intelligent distribution, etc., vigorously develop the health industry such as network diagnosis and treatment, original new medicines, medical supplies, medical devices, etc., and support a number of high-growth innovative small and medium-sized enterprises. Increase the support of science and technology innovation vouchers to science and technology-based SMEs, and in 2020, the upper limit of the amount of accepted science and technology innovation vouchers for use will be raised from 300,000 yuan to 500,000 yuan. Support telecom operators to provide free cloud-based office services such as cloud video conferencing for more than six months to SMEs seriously affected by the epidemic.
Sixth, optimize the business environment for enterprise services
(26) Optimize the mechanism of enterprise services. The government service "one network to do" the role of convenient enterprise service, strengthen the citizen home page and enterprise exclusive web page function, expand the "with the application" super application service coverage, relying on the city "enterprise service cloud It also relies on the city's "Enterprise Service Cloud" to open up the "last kilometer" of policy services and accelerate the landing of a number of non-meeting approval matters. In the international trade "single window" platform opened small and medium-sized foreign trade enterprises service window, to facilitate the enterprise epidemic prevention and control period without meeting for customs clearance, logistics, finance and other import and export business package. Further play the role of the city's joint meeting of service enterprises, timely response and solve the problems of enterprises in production, operation, investment and financing in the blockage and pain points.
(xxvii) Improve the enterprise credit repair mechanism. Actively assisting enterprises affected by the epidemic that have defaulted on their credit repair work. For enterprises that have temporarily lost their source of income due to the epidemic, they can report their credit records according to the adjusted repayment arrangements. Enterprises that have delayed deliveries, deferred loan repayments, overdue contracts and other credit-breaking behaviors as a result of their participation in the epidemic prevention work will not be put on the credit-breaking list. For enterprises affected by the epidemic that are unable to fulfill or fail to fulfill international trade contracts as scheduled, the Shanghai Municipal Council for the Promotion of International Trade will be supported to issue factual proof of force majeure.
(xxviii) Strengthen the legal service guarantee. The establishment of emergency public **** legal service mechanism, priority online, appointment and other ways to handle notary, legal aid and other legal services. On force majeure exemption and other legal issues related to epidemic prevention, timely guidance and advice to enterprises and institutions in need. For enterprises affected by the epidemic caused by contract performance, labor relations and other disputes, timely organization of lawyers, notaries, mediators and other professional legal services to provide advice, guidance, mediation services.
The state has other services related to the smooth and healthy development of enterprises to support policy measures, Shanghai to follow the implementation. All relevant departments of the municipal government are responsible for formulating and issuing the implementation details of this policy; each district government can take into account the actual situation and introduce specific implementation measures. The implementation period of this policy measures from the date of issuance, effective until the end of the new coronavirus-infected pneumonia outbreak and then deferred for three months (specific policies and measures have been specified implementation period, from its provisions).
Source: Shanghai Publishing