Under normalized epidemic prevention and control, in order to further support the high-quality development of market entities and promote the stable and healthy operation of the city's economy, on March 25, the Municipal Government General Office issued the "About Assistance to Relieve Enterprises and Support the Market" "Several Measures for the Development of Entities" (referred to as "Several Measures"), which will be implemented from that date.

The "Several Measures" contains 15 items, focusing on tax reductions and exemptions, job stabilization, financial support and other aspects that market players are concerned about, and implementing policies in categories, investing real money and providing targeted support to help enterprises to relieve themselves. solve difficulties and minimize the impact of the epidemic on economic and social development.

Strengthen tax reduction, fee reduction and burden reduction

1. Expand the scope of applicable subjects of the "six taxes and two fees" reduction and exemption policy to all small and low-profit enterprises and individual industrial and commercial households. For small and low-profit enterprises whose annual taxable income exceeds 1 million yuan but does not exceed 3 million yuan, a reduced rate of 25% is included in the taxable income, and the corporate income tax is paid at a rate of 20%. Increase the super deduction ratio of R&D expenses for small and medium-sized scientific and technological enterprises from 75% to 100%. If the new equipment and appliances purchased by small, medium and micro enterprises in 2022 have a unit value of more than 5 million yuan, they can voluntarily choose to deduct them before corporate income tax according to a certain proportion of the unit value. Qualified third-party enterprises engaged in pollution prevention and control are levied a reduced corporate income tax rate of 15%. In 2022, the current deductible input tax for VAT taxpayers in the production and daily service industries will continue to be deducted from the tax payable at an additional rate of 10% and 15% respectively.

2. Small-scale taxpayers will be exempted from value-added tax in stages. In 2022, public transportation services such as ferries, buses, subways, urban light rails, taxis, long-distance buses, and shuttle buses will be exempted from VAT. Processing trade enterprises are temporarily exempted from domestic sales tax and tax deferral interest. The implementation period of the following preferential tax policies will be extended to December 31, 2023: Income from providing incubation services to incubated objects by qualified national and municipal science and technology business incubators, university science parks and nationally registered maker spaces will be exempted. Value-added tax is exempted from property tax and urban land use tax on properties and land provided for self-use and for incubation objects; properties and land used exclusively for agricultural products wholesale markets and farmers’ markets are exempt from property tax and urban land use tax. Land use tax; the properties and land used by commodity reserve management companies and their direct-affiliated warehouses for commodity reserve business are exempt from property tax and urban land use tax.

3. Increase the number of small and micro enterprises as well as "manufacturing industry", "scientific research and technical service industry", "electricity, heat, gas and water production and supply industry", and "software and information technology service industry" , "ecological protection and environmental management industry" and "transportation, warehousing and postal industry" end-of-period VAT credit refund efforts, and the policy scope of the advanced manufacturing industry to fully refund incremental VAT credit on a monthly basis to meet the conditions small and micro enterprises and enterprises in manufacturing and other industries (including individual industrial and commercial households), and their existing retained tax credits will be refunded in one go.

4. According to regulations, deferring part of the taxes and fees of manufacturing small, medium and micro enterprises in the fourth quarter of 2021 and the first and second quarters of 2022. Those who have paid and entered the treasury and meet the prescribed conditions can voluntarily choose Apply for tax refund (fee) and enjoy the deferred payment policy.

5. For small and micro enterprises in the service industry and individual industrial and commercial households that rent state-owned houses, the rental house will be exempted from 6 months of rent in areas classified as medium and high-risk areas in 2022, and 3 months in other areas. Monthly rent; if the lessee’s renewal period in 2022 is shorter than the aforementioned reduction and exemption period, it will be reduced or reduced based on the continued lease period; if the rent has been paid, the reduction or exemption can be postponed. For those state-owned houses leased through indirect means, the preferential amount provided to the final lessee shall not be less than the preferential amount transferred to the state-owned lessor.

Implement aid to enterprises to stabilize employment and protect workers

6. Implement unemployment insurance policy to stabilize employment, and extend the policy of phased reduction of the city’s unemployment insurance premium rate to 1% until July 2023 31st. In accordance with the national deployment, the inclusive unemployment insurance stabilization refund policy will continue to be implemented for enterprises that do not lay off employees or have few layoffs. Large enterprises will refund 30% of the total unemployment insurance premiums actually paid in the previous year. The refund ratio for small, medium and micro enterprises will be up to 60%. Raised to 90%.

7. Enterprises recruit registered poor people, and those who have registered as unemployed for more than six months at the public employment service agency of the human resources and social security department and hold an "Employment and Entrepreneurship Certificate" or "Employment and Unemployment Registration Certificate" 》(marked "Enterprise Tax Absorption Policy"), who sign a labor contract with a term of more than 1 year and pay social insurance premiums in accordance with the law, they will be compensated based on the actual number of employees within 3 years starting from the month when the labor contract is signed and social insurance is paid. Fixed quota deductions for value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and corporate income tax discounts in sequence. The quota standard is 7,800 yuan per person per year. Those who have enjoyed the preferential tax policy for entrepreneurship and employment for key groups for three years in the previous year shall no longer enjoy this preferential tax policy.

Strengthen financial support and increase vitality

8. Use Tianjin’s credit information sharing platform to expand financing services, launch credit loan products for small, medium and micro enterprises and individual industrial and commercial households, and apply online Loans are disbursed quickly. Promote the "Smart Waiter" financial service platform and issue instant borrow-and-repay credit loans to small and micro enterprises and individual industrial and commercial households.

9. Commercial banks are not allowed to charge commitment fees and fund management fees for small and micro enterprise loans (except syndicated loans); reduce bank account service charges, RMB transfer and remittance fees, bank Card swiping fees; fees for canceling some bills such as checks and cashier's orders.

Support technological innovation to add momentum

10. Provide full subsidies to national-level specialized and new "little giant" enterprises to enter the Tianjin Binhai Over-the-Counter Trading Market (OTC) for listing and display. , provide subsidies for municipal-level "specialized, special and new" small and medium-sized enterprises and "specialized, special and new" seed enterprises for the cost of listing. Municipal-level "specialized, special and new" small and medium-sized enterprises and "specialized, special and new" seed enterprises in the library will be provided with financing discounts, interest subsidies and guarantee subsidies of no more than 500,000 yuan and 100,000 yuan respectively.

11. Enterprises’ new renewable energy and raw material energy consumption will not be included in the total energy consumption control. Enterprises whose energy efficiency reaches the industry benchmark level will be given priority for energy use; companies whose unit energy consumption is better than the city's average will be given total energy use guarantees; projects that comply with the capacity replacement policy will be given energy use guarantees. Provide rewards to industrial energy conservation and green development demonstration units.

Expand effective demand and tap potential

12. Ease operating pressure on the tourism industry, actively promote the use of insurance instead of tourism service quality deposits, and continue to implement the temporary refund of 80% of tourism service quality deposits policy.

13. Provide financial subsidies to exhibition organizers that hold exhibitions in this city for more than 3 days (inclusive). The total exhibition area is from 10,000 square meters (inclusive) to 100,000 square meters. Exhibition projects of 100,000 square meters (inclusive) to 200,000 square meters and more than 200,000 square meters (inclusive) will be provided with financial subsidies of up to 100,000 yuan, 120,000 yuan, and 150,000 yuan per 10,000 square meters respectively (outdoor exhibition area A 50% discount will be included in the total exhibition area).

14. Use government procurement policies to promote the development of small and medium-sized enterprises. For goods and service procurement projects above the procurement limit standard and below 2 million yuan, and engineering procurement projects below 4 million yuan, it is appropriate for small and medium-sized enterprises to provide Procurement of goods and services exceeding RMB 2 million and engineering procurement projects exceeding RMB 4 million, which are suitable for small and medium-sized enterprises, are encouraged to reserve more than 40% of the total budget for this part of the procurement project specifically. Procurement for small and medium-sized enterprises, of which no less than 70% is reserved for small and micro enterprises.

Improve government services and optimize the environment

15. For industrial land in the park that meets the detailed planning, planning conditions will be submitted within 5 working days of application. If it does not involve new construction land, The transfer plan shall be submitted for approval within 15 working days; the land use nature of the industrial land in the park can be converted between industrial, logistics and warehousing, and other commercial land according to procedures, and the planning indicators can be determined as needed within the benchmark indicators, all of which are deemed to comply with the detailed plan.

The Municipal Development and Reform Commission explains in detail 15 policy highlights

After the promulgation of the "Several Measures to Help Enterprises Relieve Businesses and Support the Development of Market Entities" (referred to as the "Several Measures"), it will provide What benefits does our city’s enterprises bring? The Municipal Development and Reform Commission interpreted the background, main contents and policy highlights.

Market entities are the main participants in economic activities, the main providers of employment opportunities, and an important cornerstone of the harmony and stability of millions of families. Since the beginning of the year, our city has been hit by the Omicron epidemic, and the production and operations of small, medium and micro enterprises and individual industrial and commercial households have been particularly affected. In order to help market entities tide over difficulties and achieve sustained high-quality development, in accordance with the series of corporate bailout policies recently issued by the National Development and Reform Commission and other ministries and commissions, and based on the actual situation of our city, we will strengthen overall planning and precise policy implementation. The Municipal Development and Reform Commission, together with relevant The department carefully studied and formulated "Several Measures". The policy aims to take hard-core, thirst-quenching measures and coordinate at the urban and municipal levels. On the basis of accurately implementing the epidemic prevention and control requirements, it will help market entities reduce costs, reduce rent expenditures, meet financial needs, etc., and help them recover and do business. To grasp with both hands, to make sure of both, and to promote both.

It is understood that the "Several Measures" are mainly supported by the implementation of a series of tax reduction and fee reduction policies (tax reduction, rent reduction, financial fee reduction and profit sharing, etc.), helping enterprises to develop markets, and further optimizing approval services. , increase support for market entities.

First, highlight “small and medium-sized entities” and step up efforts to implement tax and fee reduction policies. While expanding the scope of policy benefits, the "Several Measures" highlight support for small, medium and micro enterprises and individual industrial and commercial households, including the implementation of national tax reduction and exemption policies, including both phased measures and institutional arrangements; both tax refunds and reductions Various support methods such as taxes, exemptions, and tax deferrals have the characteristics of wider coverage, stronger policies, and more diverse preferential methods. For example, the payment of some taxes and fees for small, medium and micro enterprises in the manufacturing industry will be postponed; the scope of applicable subjects of the "six taxes and two fees" reduction and exemption policy will be expanded to all small low-profit enterprises and individual industrial and commercial households; the value-added tax excess credit refund will be strengthened, and the scope of application of the "six taxes and two fees" reduction and exemption policy will be expanded to Micro-enterprises (including individual industrial and commercial households) will be fully refunded the incremental value-added tax credit on a monthly basis, and the existing tax credit will be refunded in one go. The above measures will substantially increase the liquidity of market entities and effectively enhance development confidence.

The second is to highlight the "centralized demands" and actively respond to and solve key issues. "Several Measures" focuses on formulating measures around the needs for tax reduction and fee reduction, financial support, and assistance to enterprises and stabilization of employment, which are highly reflected by enterprises in the survey.

In terms of rent reduction and exemption, for small and micro enterprises in the service industry and individual industrial and commercial households that rent state-owned houses, the rent will be reduced for 6 months in areas listed as medium and high-risk areas for the epidemic in 2022, and for other areas, the rent will be reduced for 3 months. Rigid expenditure pressure such as rent. In terms of assisting enterprises to stabilize employment, the policy of gradually reducing the city's unemployment insurance premium rate to 1% will continue to be implemented, and the inclusive unemployment insurance stabilization return policy will continue to be implemented for enterprises that do not lay off employees or have few layoffs. In terms of financial support, we innovatively launched pure credit loans and loan-and-repay credit loan products for small, medium and micro enterprises and individual industrial and commercial households, further strengthening the implementation of fee reduction and profit-sharing measures by commercial banks to accurately meet financing needs. In addition, it is proposed to shorten the approval time limit for industrial land in the park that complies with the detailed plan, and provide enterprises with corresponding energy guarantee measures in accordance with regulations, so as to solve the "pain points and difficulties" of enterprise production and operation from multiple angles, and promote market entities to speed up recovery on the premise of effectively preventing epidemic risks. develop.

The third is to highlight "key areas" and take symptomatic assistance measures. In view of the actual situation that some areas of the service industry have strong contact agglomeration, a large number of small, medium and micro enterprises, and are severely affected by the epidemic, the "Several Measures" highlight the increase in assistance to transportation, tourism and other fields, exempting public transport and passenger transport from tax , subway, urban light rail, taxi, long-distance passenger transport, shuttle bus and other public transportation services VAT, continue to implement the policy of temporarily refunding 80% of the tourism service quality deposit, and will also actively promote the use of insurance to replace the tourism service quality deposit . At the same time, government procurement policies are used to help small, medium and micro enterprises develop markets; they are encouraged to attract exhibitions, and corresponding financial subsidies are provided according to different exhibition areas for exhibitions held in the city for more than three days.

15 policy consultation hotlines to support the development of market entities are announced

In order to effectively carry out the policy consultation work on "Several Measures to Relieve Enterprises and Support the Development of Market Entities" and facilitate enterprises To understand the relevant situation, our city has announced the contact information for consultation on specific measures by relevant units in the city, and accepts calls from enterprises and units for consultation.

Source: Tianjin Daily