Measures to support the development of market players in Laoting County, Tangshan 2 1

First, increase fiscal and taxation policy support.

Fully implement policies to support enterprises.

If the subsidies, compensations and special funds that the government should give to enterprises have not yet been put in place, they should be allocated in time according to the situation that the superior funds are in place. [Responsible units: Industry and Information Technology Bureau, Development and Reform Bureau, Business Promotion Bureau, Human Resources and Social Security Bureau, Market Supervision Administration, Finance Bureau, Economic Development Zone, Urban Industrial Cluster, Township]

Promote comprehensive support policies for taxes and fees.

From April 1 day in 2022 to February 3 1 day in 2022, small-scale taxpayers of value-added tax shall apply taxable sales income at the rate of 3% and be exempted from value-added tax; Prepaid value-added tax items subject to 3% withholding rate will not be levied for the time being; Public transport services such as bus passenger transport, taxis, long-distance passenger transport and shuttle buses are exempted. The annual taxable income of small and micro enterprises is 6,543,800 yuan to 3 million yuan, and the enterprise income tax is halved. [Responsible unit: tax bureau]

Deferred payment of taxes

Strengthen the guidance of inclusive preferential tax policies for service enterprises and small and medium-sized enterprises in catering, hotels, accommodation, commerce, circulation and other industries that are greatly affected by the epidemic. For taxpayers who cannot file tax returns on schedule due to the epidemic situation, they shall apply for extension of filing according to law; Taxpayers who are really in difficulty and cannot pay taxes on time shall apply for an extension of tax payment according to law. [Responsible units: Finance Bureau and Tax Bureau are responsible according to their respective responsibilities]

Expand the scope of application of "six taxes and two fees"

Resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax and education surcharge, local education surcharge and other applicable subjects will be reduced or exempted by the provincial people's government within 50% of the tax scope, and will be expanded from small-scale VAT taxpayers to small-scale meager profit enterprises and individual industrial and commercial households.

Increase the pre-tax deduction of equipment and electrical appliances for small and medium-sized enterprises

The newly purchased equipment and appliances of small and medium-sized enterprises from June 65438+1 October1to February 3, 2022, with a unit value of more than 5 million yuan, will be deducted voluntarily before enterprise income tax according to a certain proportion of the unit value. Among them, 100% of the unit value of equipment and appliances with a minimum depreciation period of 3 years stipulated in the implementation regulations of the enterprise income tax law can be deducted before tax in the current year; If the minimum depreciation period is 4 years, 5 years, 10 years, 50% of the unit value can be deducted before tax in that year, and the remaining 50% can be deducted before tax in other years according to regulations. If an enterprise chooses to apply the above policies to deduct the losses of the current year, it can carry them forward in the next five tax years, and enterprises that enjoy other policies to extend the period of loss carry-forward can implement them according to the existing regulations. Small and medium-sized enterprises can enjoy policies in declare in advance on a quarterly basis. [Responsible unit: tax bureau]

Expand the scope of preferential tax policies for advanced manufacturing industries.

Increase tax rebates for small and micro enterprises, manufacturing, scientific research and technical services, production and supply of electricity, heat, gas and water, software and information technology services, ecological protection and environmental governance, transportation, warehousing and postal services. We will extend the full refund policy of advanced manufacturing value-added tax incremental tax to qualified small and micro enterprises, manufacturing enterprises and other industries, and refund their stock tax allowance at one time.

Deferred payment of taxes and fees

Deferred payment of some taxes and fees of small and medium-sized manufacturing enterprises in the fourth quarter of 2002/KLOC-0 and the first and second quarters of 2022, which have been put into storage and meet the prescribed conditions, can voluntarily choose to apply for tax refund and enjoy the deferred payment policy. [Responsible unit: tax bureau]

Improve the efficiency of tax refund

For export enterprises, speed up the whole process of tax refund, reduce the average time of normal export tax refund to less than 6 working days, and further shorten the processing time for enterprises with high credit rating. [Responsible unit: tax bureau]

Reduce taxes and fees for the main body of the people's livelihood material supply market.

Support the protection of people's "rice bags", "vegetable baskets" and "fruit bowls", and exempt vegetables and some fresh meat and eggs products in circulation. Property tax and urban land use tax are temporarily exempted from the real estate and land specially used for operating agricultural products in agricultural products wholesale markets and farmers' markets. For the land used for bulk commodity storage facilities of logistics enterprises, the urban land use tax shall be reduced or exempted.

Tax relief for medical institutions and individuals who support epidemic prevention and control.

We will implement policies for medical institutions to reduce or exempt property tax, urban land use tax and farmland occupation tax, make full use of policies such as preferential income tax for high-tech enterprises, additional deduction of research and development expenses, and tax refund for purchasing domestic equipment, fully release policy dividends, and support medical institutions in fighting the epidemic. Drugs, medical supplies and protective articles distributed by units to individuals to prevent novel coronavirus are not included in wages and salaries, and are exempt from personal income tax. Strengthen the publicity and guidance of preferential tax policies for charitable donations, encourage all sectors of society to help each other and actively support the epidemic prevention and control work, and allow all donation expenses of enterprises or individuals that meet the requirements of epidemic prevention and control to be deducted before corporate income tax and personal income tax. [Responsible unit: tax bureau]

Using government procurement policy to promote the development of small and medium-sized enterprises

Goods and services procurement projects with a procurement limit of more than 2 million yuan and engineering procurement projects with a procurement limit of less than 4 million yuan, which are suitable for small and medium-sized enterprises, should be specially purchased for small and medium-sized enterprises; Goods and services procurement projects exceeding 2 million yuan and engineering procurement projects exceeding 4 million yuan are suitable for small and medium-sized enterprises. More than 30% of the total budget of these procurement projects is reserved for SMEs, and the proportion reserved for small and micro enterprises is not less than 60%. In order to ensure the reserved share, the following measures are mainly taken: first, the whole procurement project or procurement package specially designed for small and medium-sized enterprises; Second, suppliers are required to participate in procurement activities in the form of a consortium, and the part undertaken by small and medium-sized enterprises in the consortium reaches a certain proportion; The third is to require suppliers who have obtained procurement contracts to subcontract a certain proportion of procurement projects to one or more small and medium-sized enterprises. There shall be no direct holding or management relationship between the small and medium-sized enterprises that form a consortium or accept subcontracting contracts and other enterprises and subcontracting enterprises in the consortium.

Second, strengthen financial and credit support.

Keep credit stable

Financial institutions maintain stable credit growth, optimize credit structure, and increase credit support for strategic emerging industries, "specialized and innovative" small and medium-sized enterprises, high-tech enterprises and small and micro enterprises. Financial institutions should take the initiative to provide services for industries seriously affected by the epidemic, such as wholesale and retail, accommodation and catering, logistics and transportation, cultural tourism, agricultural product production and processing, as well as private enterprises and small and micro enterprises, and comprehensively use various means to support them, such as adjusting the loan term, changing the repayment method, and adjusting the interest settlement frequency, instead of blindly sparing loans, drawing loans, cutting loans, and pressing loans. [Responsible units: Laoting Sub-branch of the People's Bank of China, Banking Supervision Group, Local Financial Supervision Administration and financial institutions in the county]

Provide differentiated financial services

During the epidemic prevention and control period, enterprises that fail to repay in time actively solve the problem by delaying or reasonably delaying; Enterprises that temporarily lose their income sources due to the epidemic can submit their credit records according to the adjusted repayment arrangements. [Responsible units: Laoting Sub-branch of the People's Bank of China, Banking Supervision Group and financial institutions in the county]

Promote the financial system to reduce fees and make profits

In 2022, we will continue to promote the financial system to reduce fees and profits, promote the real loan interest rate to continue to decline on the basis of the previous sharp decline, urge and guide the reduction of bank account service fees, and encourage commercial banks to waive the management fees and annual fees for all units of small and micro enterprises and individual industrial and commercial households; 10% discount for RMB transfer and remittance fee, payment account service fee and bank card swiping fee below 65438+ 10,000 yuan; The annual fee and management fee of e-banking will be reduced by 50%, which will reduce the operating cost pressure of small and micro enterprises and individual industrial and commercial households and prevent the financial system from reducing fees. [Responsible units: Laoting Sub-branch of the People's Bank of China, Banking Supervision Group and financial institutions in the county]

Play the role of a guarantee company

During the epidemic prevention and control period, if the key projects and enterprises in provinces and cities do have operational difficulties, the county Wanjia financing guarantee company will provide them with guaranteed financing. [Responsible units: local financial supervision and administration bureau, investment group, Laoting Sub-branch of the People's Bank of China, bancassurance supervision group, credit cooperatives, Shunfeng Rural Bank and Chengde Bank]

Third, help enterprises to resume work and production.

Rent relief

Small and micro enterprises and individual industrial and commercial households in areas with high epidemic risk will be exempted from rent for six months in 2022, and rent for three months in other areas. Owners and tenants of non-state-owned properties such as shopping malls, commercial complexes and professional parks are encouraged to overcome difficulties and negotiate rent-free, rent-reduced and rent-deferred. [Responsible units: Finance Bureau, Housing and Construction Bureau, Taxation Bureau, Bureau of Industry and Information Technology, Economic Development Zone, Urban Industrial Cluster, Township]

Increase support for helping enterprises to stabilize their jobs.

During the epidemic period, enterprises that do not lay off employees or lay off employees will continue to implement the policy of stable return of inclusive unemployment insurance, and the proportion of small and medium-sized enterprises will increase from 60% to 90% in 2022; 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. The insured units that have paid the medical insurance premium for employees in February 2022 in full, and the insured units that can't pay the basic medical insurance premium for employees on time due to epidemic prevention and control during the epidemic prevention and control management period, employees can enjoy medical insurance benefits normally. Enterprises that are affected by the epidemic and have difficulties in operation may apply for holdover of housing provident fund before September 30, 2022 through consultation with employees. The deposit time during the holdover period is calculated continuously, and some employees who apply for normal withholding shall not be used for other purposes. After the expiration of the holdover period, the normal deposit will be resumed and the housing provident fund during the holdover period will be paid in one lump sum. The deposit ratio during the holdover period remains unchanged. [Responsible units: Human Resources and Social Security Bureau, Medical Insurance Bureau, Housing Provident Fund Management Center]

Make every effort to ensure the smooth flow of logistics channels

Strictly follow the epidemic prevention and control policy, implement the policy of emergency transport vehicle vouchers during the epidemic, ensure the priority and convenient passage of emergency materials, medical materials, living materials, energy materials and production materials necessary for enterprises to return to work, and improve logistics efficiency. [Responsible units: Transportation Bureau, Public Security Bureau, Development and Reform Bureau, Industry and Information Technology Bureau, Business Promotion Bureau, Agriculture and Rural Bureau, Health and Wellness Bureau]

Fourth, improve the service level.

Standardize government procurement behavior

Government procurement of accommodation, meetings, catering and other services, strict implementation of the provisions of the expenditure quota, not to limit the participation of related enterprises in government procurement by star rating, ownership and other thresholds. [Responsible unit: Finance Bureau]

Effectively improve the ability and level of service enterprises.

A "special service area to help enterprises get rid of difficulties" will be set up on the website of the county government, and relevant departments such as development and reform, industrial credit, business promotion, state-owned assets, financial supervision, etc. will compile and publish a compilation of relevant industries' policies to get rid of difficulties, and clarify the application methods, consulting units and other operating rules for each policy. Combined with the "12345" government service hotline, a special person will be responsible for policy answers and business guidance, so as to facilitate market participants in related industries to understand and understand policies. Strengthen the special rectification of arbitrary charges, arbitrary apportionment and arbitrary fines to prevent the effects of various policies to help enterprises get out of trouble from being offset by the "three chaos." [Responsible units: Finance Bureau, Market Supervision Administration, Justice Bureau, Development and Reform Bureau, Industry and Information Technology Bureau, Business Promotion Bureau, Local Financial Supervision Administration and various regulatory law enforcement departments]

Strengthen policy guidance and assistance to industrial enterprises.

In-depth implementation of the provincial policy measures of "35 articles for steady growth of industrial economy" and the municipal policy measures of "helping enterprises get out of difficulties and fully supporting the development of market players 18", continue to promote the work of "40 articles for industry" and "20 articles for encouraging and supporting transformation and development" in the city and county, strive to move forward, do a good job in interpreting, cultivating and reporting the whole process of industrial enterprise policy projects, and effectively improve the innovation level and development ability of enterprises. [Responsible unit: Bureau of Industry and Information Technology and relevant departments]

These Measures shall come into force as of the date of issuance and shall be valid until June 65438+February 3, 20221. These Measures have relevant policies and clear deadlines, and the relevant documents of the state, province and city have other policies and clear deadlines, from which provisions shall prevail. If similar policy standards are inconsistent, we will support the development of enterprises to the maximum extent according to the principle of "from high to non-repetition".