Measures taken by Shenzhen to deal with the COVID-19 epidemic and further help market players to solve problems.
In order to thoroughly implement the decision-making arrangements of the CPC Central Committee and the State Council and the work requirements of the provincial party committee and the provincial government, adhere to the principle of keeping the word steady and striving for progress, make overall plans for epidemic prevention and control and economic and social development, further reduce the burden on market players, and fully help market players tide over the difficulties, the following work measures are formulated.
I。 Inclusive relief support measures
1. Expand the scope of "six taxes and two fees". ? Resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge are reduced at the rate of 50%, and the applicable subject is expanded from small-scale VAT taxpayers to small-scale enterprises and individual industrial and commercial households. [Handling method: tax declaration immediately; Responsible units: Shenzhen Municipal Taxation Bureau, Municipal Finance Bureau and district governments (New District Administrative Committee, Shenzhen Special Cooperation Zone Administrative Committee, the same below)]
2. Reduce the "housing and land taxes". ? If it is difficult for eligible taxpayers to pay property tax and urban land use tax due to the epidemic, they will be reduced or exempted in our municipal area in accordance with national policies and regulations. (Handling method: application for enjoyment, non-contact handling, responsible units: Shenzhen Taxation Bureau, Municipal Finance Bureau, and district governments)
3. Deferred or reduced payment of social insurance premiums. ? Employers listed as high-risk areas of epidemic situation in 2022, as well as those included in closed management areas such as closed control, prevention and control areas, fail to handle the payment of pension, unemployment and work-related injury insurance on time. Upon application, they can postpone payment within 3 months from the month following the adjustment to non-high-risk areas or the lifting of closed control, prevention and control management, and no later than 2022 1 day. We will continue to reduce the maternity insurance premium rate of enterprises in stages, and the enterprise payment premium rate will be reduced from 0.5% of the total wages of employees to 0.45% before 65438+February 3/kloc-0 in 2022. The local supplementary medical insurance premium of enterprises shall be exempted for 6 months. (Handling method: pension, unemployment and work-related injury insurance are applied for and enjoyed without contact, while maternity and local supplementary medical insurance are not applied for and enjoyed. Responsible units: Municipal Human Resources and Social Security Bureau, Municipal Medical Insurance Bureau, Shenzhen Taxation Bureau, and district governments)
4. Extend or reduce the housing accumulation fund. ? Enterprises and other employers that are really difficult to pay housing provident fund due to the epidemic situation may apply for deferring the payment of housing provident fund or reduce the payment ratio of housing provident fund to 3% according to law, and the longest period shall not exceed 12 months. (Handling method: application for enjoyment, non-contact handling, responsible unit: Municipal Housing and Construction Bureau, district governments)
5. Implement the policy of stable return of unemployment insurance. ? Enterprises that do not lay off employees or lay off fewer employees can enjoy a stable return on unemployment insurance. Large enterprises returned 30% of the unemployment insurance premiums actually paid by enterprises and employees in the previous year, and the proportion of small and medium-sized enterprises increased from 60% to 90%. We will continue to implement the policy of reducing unemployment insurance and industrial injury insurance rates in stages, and continue to implement the floating rate policy simultaneously. (Handling method: free application and instant enjoyment, responsible unit: Municipal Human Resources and Security Bureau, district governments)
6. Rent reduction. ? Small and micro enterprises in the manufacturing industry, small and micro enterprises in the service industry and individual industrial and commercial households renting houses from state-owned enterprises owned by the city, which are wholly-owned and absolutely controlled by the city, are exempted from three-month rent and charged three-month rent by half. If rent reduction affects the performance of state-owned enterprises and institutions, it shall be determined according to the actual situation in the assessment. The central enterprises in Shenzhen and the state-owned enterprises in other provinces and cities in Shenzhen follow the relevant national policies and refer to the relevant standards of Shenzhen. Municipal and district state-owned relative holding enterprises shall be implemented according to the actual situation. Encourage municipal and district state-owned joint-stock enterprises and community joint-stock cooperative companies to reduce or exempt housing rent according to the practice of state-owned enterprises, and the city and district will give appropriate support in relevant policies. Owners and tenants of non-state-owned properties such as office buildings, shopping malls, commercial complexes and professional parks are encouraged to overcome difficulties together and negotiate rent-free, rent-reduced and rent-deferred. The city and district will give appropriate support according to the actual situation. (Handling method: you can enjoy it without applying; Responsible units: Municipal State-owned Assets Supervision and Administration Commission, Municipal Finance Bureau, Municipal Housing and Construction Bureau and district governments)
7. Reduce the cost of water, electricity and gas. ? Give 10% subsidy to the tap water fee, electricity fee and pipeline gas fee that enterprises and individual industrial and commercial households should pay in April and May 2022. For enterprises and individual industrial and commercial households that were greatly affected by the epidemic in April and May, the arrears of water, electricity and gas fees will be reduced after the application is approved. The property management departments of industrial parks and commercial buildings must transfer the subsidies in full to the end users. Users in industrial parks who have completed the transformation from power supply to power supply will implement the direct power supply tariff according to the policy, and the transformation from power supply to power supply in industrial parks will be completed before the end of 2022. The system will do a good job in rectifying the illegal price increase of gas in the village. (Handling method: application for enjoyment and non-contact handling; Responsible units: Municipal Finance Bureau, Municipal Bureau of Industry and Information Technology, and Municipal Housing and Construction Bureau.