1. Microfinance: The People's Bank of China issued the Notice on Developing Microfinance to Support Small and Micro Enterprises' Credit. Under the category of refinancing supported by credit policy, micro-credit loans were formally created to support financial institutions to expand the credit supply of small and micro enterprises, and at the same time, the national micro-credit loan quota was * * * 50 billion yuan.
2. Preferential Income Tax: The Ministry of Finance, the State Administration of Taxation and State Taxation Administration of The People's Republic of China jointly issued the Notice on Relevant Issues Concerning Preferential Income Tax Policies for Small-scale Enterprises with Small Profits. Small-scale and low-profit enterprises can enjoy preferential policies for small-scale and low-profit enterprise income tax in accordance with regulations, regardless of whether they adopt the method of collecting enterprise income tax through auditing. Including enterprise income tax, the tax rate is reduced by 20%, and the annual taxable income is less than 654.38+ten thousand yuan (including 654.38+ten thousand yuan) 20 14 to 20 16 12 3 1
3. Special funds for development: Notice of the Ministry of Finance, the Ministry of Commerce, the Ministry of Industry and Information Technology and the Ministry of Science and Technology on printing and distributing the Interim Measures for the Administration of Special Funds for the Development of Small and Medium-sized Enterprises. The purpose of special funds is to implement the national macro-policies and support the development strategy of small and medium-sized enterprises, make up for market failures, promote fair competition, stimulate the vitality and creativity of small and medium-sized enterprises and the non-public economy, and promote the expansion of employment and the improvement of people's livelihood. Special funds are comprehensively supported by means of free subsidy, equity investment, business subsidies or incentives, compensatory compensation, and purchase of services. Take market-oriented measures and introduce competitive distribution methods to encourage small and medium-sized enterprises such as venture capital institutions, guarantee institutions and public service institutions to give full play to the guiding and promoting role of financial funds.
4. Support for small and micro-cultural enterprises: The Ministry of Finance, the Ministry of Culture and the Ministry of Industry and Information Technology issued the Implementation Opinions on Vigorously Supporting the Development of Small and Micro-cultural Enterprises. The new support policies for small and micro-cultural enterprises will involve market access, tax relief and credit support. Among them, in view of the high cost of water, electricity, gas and heat in small and micro enterprises, it is clear that the commercial price will be changed to the industrial price, and the related expenses will be reduced by about 30%.
5. Small and micro enterprise loans: The CBRC issued the Notice on Improving and Innovating Small and micro enterprise loan services to improve the financial service level of small and micro enterprises. In order to further improve the financial services of small and micro enterprises, efforts were made to solve the problem of small and micro enterprise loans hanging upside down (external high-cost bridge funds were renewed) and reduce the financing costs of small and micro enterprises. At the same time, the CSRC also put forward ten opinions on capital market supporting small and micro enterprises, among which "vigorously cultivating private equity market" and "expanding the scope of corporate bonds" have attracted much attention from the market.
6. Alleviating the high financing cost: The General Office of the State Council issued the Guiding Opinions on Taking Various Measures to Alleviate the High Financing Cost of Enterprises. The Guiding Opinions specifically include the following ten aspects: maintaining a reasonable and moderate increase in the total amount of money and credit, curbing the unreasonable increase in the financing cost of financial institutions, shortening the financing chain of enterprises, cleaning up and rectifying unreasonable financial service charges, improving the efficiency of loan approval and issuance, improving the evaluation index system of commercial banks, accelerating the development of small and medium-sized financial institutions, vigorously developing direct financing, actively playing the role of insurance and guarantee, and promoting the interest rate marketization reform in an orderly manner. ?
Extended data:
All provinces, autonomous regions, municipalities directly under the Central Government, financial departments (bureaus) of cities under separate state planning, State Taxation Bureau, Local Taxation Bureau, and Finance Bureau of Xinjiang Production and Construction Corps: With the approval of the State Council, the income tax policies for small and meager profit enterprises are hereby notified as follows:
1. From October 201510 to February 20171February 31February, for small businesses with annual taxable income less than 200,000 yuan (including 200,000 yuan). The term "small and low-profit enterprises" as mentioned in the preceding paragraph refers to small and low-profit enterprises that comply with the provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and its implementing regulations.
2. The number of employees mentioned in Item (1) and Item (2) of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law includes the number of employees who have established labor relations with enterprises and the number of employees dispatched by enterprises.
The number of employees and total assets should be determined according to the quarterly average of the enterprise. The specific calculation formula is as follows:
Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2
Annual quarterly average = sum of annual quarterly average ÷4
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year. The above calculation method has been implemented since 20 15 1, and Article 7 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of Preferential Policies for Enterprise Income Tax (Caishui [2009] No.69) has been suspended at the same time.
Three, the financial and tax departments at all levels should cooperate closely, in strict accordance with the provisions of this notice, pay close attention to the implementation of small and meager profit enterprise income tax preferential policies. At the same time, it is necessary to track and understand the implementation of preferential policies in a timely manner, reflect the new problems found in time, and ensure that preferential policies are put in place.
References:
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice on Preferential Income Tax Policies for Small-scale and Low-profit Enterprises