Rent reduction and exemption of real estate during Tianjin epidemic

Legal analysis: during the epidemic prevention and control period, it is legal for the lessee to ask for rent reduction and exemption. According to the Notice on Helping Small and Medium-sized Enterprises to Resume Production and Overcome Difficulties in Response to the novel coronavirus Epidemic, the State encourages local governments to introduce relevant financial support policies.

1. Encourage all localities to reduce taxes and fees according to laws and regulations in light of the actual situation of local small and medium-sized enterprises affected by the epidemic, and promote the introduction of financial support policies such as reducing property rent, delaying payment of social insurance premiums by stages or appropriately returning taxes, reducing the cost of production factors, increasing the skills training of enterprise employees and stabilizing job subsidies, so as to effectively reduce the cost burden of small and medium-sized enterprises. In areas where relevant policies have been issued, it is necessary to strengthen departmental coordination and promote effective implementation as soon as possible.

2. Encourage national and provincial demonstration bases for small and micro enterprises' entrepreneurial innovation, innovative and entrepreneurial characteristic carriers that have enjoyed financial support policies, etc. to appropriately reduce or delay the rent and property management fees of small and medium-sized enterprises during the epidemic period, and support the innovative development of enterprises.

Legal basis: Article 6 of the Notice on Helping Small and Medium-sized Enterprises to Respond to the Recovery of novel coronavirus Epidemic and Overcome Difficulties encourages local governments to introduce relevant financial support policies. Give full play to the role of special funds for the development of small and medium-sized enterprises at the same level, set up special relief funds where conditions permit, and increase support for small and medium-sized enterprises seriously affected by the epidemic. Encourage all localities to combine the actual situation of local SMEs affected by the epidemic, reduce taxes and administrative fees according to laws and regulations, and promote the introduction of financial support policies such as reducing property rent, delaying or appropriately returning social insurance premiums, delaying taxes, reducing the cost of production factors, and increasing subsidies for enterprise employees' skills training and job security incentives, so as to effectively reduce the cost burden of SMEs. In areas where relevant policies have been issued, it is necessary to strengthen departmental coordination and promote effective implementation as soon as possible.