In order to encourage individual industrial and commercial households to become bigger and stronger, and constantly improve the competitiveness of individual industrial and commercial households in the market, and promote the transformation of the development mode of the non-public economy and the optimization and upgrading of the industrial structure, according to the State Council formulated the "Regulations on the Promotion of Individual Industrial and Commercial Households" and the General Office of the People's Government of Gansu Province issued the "Notice on Effectively Protecting and Stimulating the Vitality of the Market Mainstay". Promote the sustained and healthy development of the private economy of a number of measures issued by the General Office of the People's Government of Gansu Province, "the spirit of the notice", is now on the Longnan City to support the transformation and upgrading of individual entrepreneurs into enterprises (hereinafter referred to as "individual to enterprise", including the transformation of farmers' professional cooperatives into enterprises), the development of the following policies and measures.

One, to provide convenient and efficient registration services

(a) the implementation of "one-stop" processing. The establishment of the "individual to enterprise" one-stop window, the development of one-stop service guide, the "individual to enterprise" according to the "one note, one set up" special procedures (i.e., the original individual business for deregistration, and at the same time (i.e. the original individual businessman for deregistration, and at the same time apply for enterprise establishment registration) in the same window and handle. (Responsible units: Municipal Market Supervision Bureau, Municipal Taxation Bureau, Municipal Public Security Bureau, Municipal Human Resources and Social Security Bureau, the following measures need to be implemented by the people's governments of the counties and districts, and will not be listed)

(2) Provide convenient access to registration. To meet the conditions of the simple write-off, did not handle tax-related matters or tax-related matters but did not receive invoices  (including invoices), no tax arrears  (late payment) and penalties and there is no other unresolved tax-related matters of taxpayers, exempted from the tax authorities for the clearance of tax certificates, you can directly to the market supervision department to apply for a simple write-off. If the application materials for enterprise establishment are complete and in accordance with the legal form, the registration will be approved on the spot. If there are debts or trademarks in the transformation and upgrading, property and land transfer and other related procedures, the original individual business license can be retained for six months. (Responsible unit: Municipal Market Supervision Bureau, Municipal Taxation Bureau)

(3) Simplify the registration process. Relax the name registration of the transformed enterprise, and retain the font size and industry characteristics of the original individual industrial and commercial households to the maximum extent possible without violating the provisions of the enterprise name registration management. The establishment registration files of the original individual business and the transformed enterprise are combined and filed to maintain the continuity of the main file. Simplify the residence registration procedures, the enterprise residence to implement the declaration of commitment system, do not change the residence of the establishment of the registration without repeated submission of the enterprise residence declaration of commitment. (Responsible unit: Municipal Market Supervision Bureau)

(d) optimize the permit approval process. The transformation of enterprises involved in food production, food business, drug business, medical device business and other related licensing matters, the license is valid and no change in the licensing matters, the license can continue to be used, the license expires in the specified period of time to reapply for reissuance. The departments involved with the "business license" "individual business transformation certificate" and other transformation procedures and provide facilities, the original individual businessmen to obtain administrative licenses within the validity period, by the relevant licensing department for its license change procedures, the replacement of the new license or sign the old license to continue to use the views. (Responsible unit: Municipal Market Supervision Bureau, the relevant units in accordance with the division of responsibilities)

Two, the precise implementation of the tax relief policy

(E) to provide tax declaration facilities. Transitional enterprises are given a transition period of no less than three years, during which no special cleanup or industry consolidation will be carried out. Individual industrial and commercial households transformed into sole proprietorship enterprises, their personal income tax in accordance with the relevant provisions. If a transformed enterprise has difficulties in making tax declaration within the specified period due to force majeure factors or the impact of epidemic, it may apply to the competent tax authorities for an extension of declaration in accordance with the law. The transfer of land and housing ownership (fixed assets) between individual industrial and commercial households before transformation and enterprises after transformation, if the investment subject, business premises, business scope and land use remain basically unchanged, the land use right, housing and other real estate acquired in accordance with the law can be transferred to the name of the transformed enterprise, and the tax department shall handle the deed tax exemption formalities after examining the relevant declaration information of the taxpayer in accordance with the regulations, and the relevant departments shall apply for tax exemption formalities with the "Certificate of Transformation of Individual The relevant departments shall apply for change registration with the Certificate of Transformation of Individual Industrial and Commercial Households, business license and articles of association, and exempt the transaction fee. (Responsible units: Municipal Taxation Bureau, Municipal Natural Resources Bureau, all relevant units in accordance with the division of responsibilities)

(F) to give tax relief support.

1. For small-scale VAT taxpayers after the "individual to enterprise", the implementation of small and micro-profit enterprise income tax and then halved preferential policies, in accordance with the law to enjoy the relevant preferential policies of value-added tax exemption. (Responsible unit: Municipal Taxation Bureau)

2. For the national hi-tech enterprises recognized after the conversion of "individual to enterprise", the enterprise income tax rate is reduced by 15%. Enterprises to develop new products, new technologies, new processes incurred in the research and development costs, in the calculation of enterprise income tax can be deducted in accordance with the provisions of the additional. (Responsible unit: Municipal Taxation Bureau)

3. In the process of "individual to enterprise", the transfer of land, houses and other assets between the same natural person and his/her sole proprietorship enterprise and limited liability company shall be exempted from income tax; the transfer of small and micro-profit enterprises in line with the industrial policy shall be exempted from income tax; the transfer of small and micro-profit enterprises in line with the industrial policy shall be exempted from income tax. Small and micro-profit enterprises in line with the industrial policy, in line with the state's policy of deferring, reducing and exempting administrative fees and governmental funds, shall apply for deferring, reducing and exempting procedures in accordance with the stipulated procedures. (Responsible units: Municipal Development and Reform Commission, Municipal Taxation Bureau)

4. For large-scale taxpayers who have been converted to enterprises, they can register with the competent tax authorities as general VAT taxpayers according to their production and operation situation, or continue to be small-scale taxpayers, or choose to be general VAT taxpayers according to their production and operation situation. Small-scale taxpayers can also choose to pay tax by self-declaration or by the tax authorities' approval of the appropriate way to pay tax. (Responsible unit: Municipal Taxation Bureau)

5. For the taxpayers who have been converted from individual to enterprise, the depreciation of fixed assets acquired during the period of self-employment shall be provided according to the principle of historical cost and in accordance with the provisions of relevant tax laws. (Responsible unit: Municipal Taxation Bureau)

(7) Suspension of social insurance premiums. Former individual businessmen transformed and upgraded to enterprises, in line with national and provincial policy conditions, the implementation of the phased reduction of unemployment insurance, industrial injury insurance premium policy and deferred payment of social insurance premium policy. (Responsible unit: Municipal Human Resources and Social Security Bureau)

(H) appropriate employment funding. For transforming enterprises to absorb new urban and rural workers of all kinds and stable employment for more than one year, the same level of finance in accordance with the existing employment subsidy policy to give appropriate employment subsidies. (Responsible units: Municipal Bureau of Human Resources and Social Affairs, Municipal Bureau of Finance, the relevant units in accordance with the division of responsibilities)

(ix) exempt from real estate registration fees. Transformation of enterprises to apply for real estate registration, real estate registration fees are waived. Transformation of real estate under the name of the original individual business enterprises can be used through the transfer procedures; belonging to the name of the natural person's real estate, after the transformation of the investment in the shares, do a good job of "individual to enterprise" enterprise housing property rights transfer, exempt from real estate registration fees, in addition to the mandatory fees in the transfer of the state regulations to ensure that In addition to the mandatory charges stipulated by the state in the transfer, it will ensure that the land change of "enterprises converted to enterprises" is not burdensome. (Responsible unit: Municipal Natural Resources Bureau)

(10) simplify the approval process of water and electricity. "Personal to enterprise" enterprises in the relevant license change, transfer procedures, you can provide water, electricity, gas user account, water, electricity, gas management department according to the relevant departments to share the change of information on the water and electricity users of water and electricity category, nature, contact information and other information for the corresponding changes to avoid the user to handle the second time to further simplify the approval procedures, to avoid duplication of fees. Simplify the examination and approval procedures to avoid duplication of charges. (Responsible unit: Municipal Housing and Urban Development Bureau)

Three, increase the financial incentives to support

(xi) to strengthen government procurement support. Increase the share of government procurement projects reserved for small and medium-sized enterprises, government procurement specifically for small and medium-sized enterprises procurement share of the total budget proportion of the phase to 40% or more, below the standard of public tender and suitable for small and medium-sized enterprises to provide all government procurement projects for small and medium-sized enterprises procurement. Improve the preferential margin of price deduction evaluation, the price deduction ratio for small and micro enterprises shall be implemented according to the maximum support amount, and for small and medium enterprises that are also in line with the government procurement support for green development and innovative development, the specific margin after reasonably superimposing each procurement support policy shall be taken as the preferential ratio of price evaluation. Government procurement projects that implement the bidding and tendering law shall strictly implement government procurement policy measures such as promoting the development of small and medium-sized enterprises. Reduce the cost of small and medium-sized enterprises to participate in government procurement activities, exempt government procurement deposits, guide suppliers to pay deposits in the form of letters of guarantee, implement the system of prepayment of government procurement funds, strengthen contract management, and accelerate the payment of contract payments. (Responsible unit: Municipal Finance Bureau)

(xii) Implementation of financial incentives and subsidies. 2025 or less, for the successful realization of the "individual to enterprise" market main body, exempt from the engraving fees. Each new "to enterprise" enterprise, according to the standard of not more than 5000 yuan / household by the same level of financial one-time award to the "to enterprise" successful enterprises, incentive funds by the city, county and district finances bear their own, the specific awards and subsidies according to the actual situation to be developed separately. Specific reward and subsidy methods will be formulated separately according to the actual situation. (Responsible unit: Municipal Finance Bureau)

Four, to enhance the transformation of enterprise development capacity

(xiii) to strengthen financial credit support. Financial institutions to actively implement the financial support for the development of the real economy policy, improve the efficiency of the account opening and cancellation services, the implementation of the requirements to reduce or waive the account management fees. In accordance with the "Longnan City to further strengthen financial support for small and medium-sized microenterprise relief and development work responsibility list" (Long Jinling Office [2022] No. 7), to promote the city's financial institutions universal small and micro loan interest rates steady decline, to encourage the government financial guarantee institutions to further expand the coverage of fee reductions and concessions, a single household of less than 10 million yuan of financing guarantee fee rate of no more than 1%, a single household of more than 10 million yuan of financing guarantee The rate of financing guarantee for a single household of less than 10 million yuan is no more than 1%, and the rate of financing guarantee for a single household of more than 10 million yuan is no more than 1.5%, so as to effectively reduce financing costs. Encourage banking financial institutions to increase their credit support for "individual to enterprise" enterprises, and actively provide credit loan support on the basis of credit rating and risk pricing for those with high creditworthiness, standardized financial management, good operating conditions and guaranteed cash flow. (Responsible unit: municipal government financial office, the central branch of the Bank of Longnan)

(xiv) increase job skills training. Actively publicize the preferential policies of job skills training for enterprise workers, take the initiative to docking transition enterprises, according to the type of business and demand, to carry out targeted job skills training. In accordance with the relevant provincial and municipal policies, to further optimize the approval process of training subsidies, increase financial support to support the transformation of enterprises to continuously improve the level of skills of employees, stable employment. (Responsible unit: Municipal Human Resources and Social Security Bureau)

(xv) support independent research and development innovation. Highlight the status of the main body of enterprise innovation, support eligible "individual to enterprise" enterprises to participate in the provincial and municipal science and technology project declaration, to crack the key core technology constraints on the development of enterprises. Support qualified "to enterprise" enterprises identified above the provincial level of high-tech enterprises, science and technology innovation-oriented enterprises, recognized in accordance with relevant regulations to give awards and subsidies. Actively guide the city's various types of industrial parks, crowdsource space and other carriers to gather innovative resources, incubate objects into enterprises. (Responsible units: Municipal Finance Bureau, Municipal Science and Technology Bureau)

(p) Reduce production and operating costs. The full implementation of the impact of the epidemic temporarily appeared production and operation difficulties in small and medium-sized enterprises and individual business households with water, electricity, "non-payment non-stop supply" policy, set up a six-month fee deferment period, deferment period is exempted from the late payment of outstanding fees. For "individual to enterprise" market entities renting state-owned housing, three months of housing rent will be exempted annually during the epidemic; other lessors who reduce or waive the rent can be exempted from property tax and urban land use tax for the year in accordance with the provisions of the law. For non-state-owned housing "individual to enterprise" market owners to reduce or waive the rent, you can enjoy the same policy concessions mentioned above. (Responsible unit: Municipal Government State-owned Assets Supervision and Administration Commission)

(17) Strengthen the protection and application of intellectual property rights. Support for the original individual businessmen to enjoy the rights and interests of trademarks, patents and other rights and interests transferred to the name of the transformation of enterprises, "individual to enterprise" enterprises to apply for trademark registration, patent applications and for the transfer, licensing and other related business to provide free agency services. Actively publicize the knowledge of trademarks and patents and related financing policies, guide the development of intellectual property pledge financing, and subsidize the interest rate of patent pledge loans for qualified "individual to enterprise" enterprises. Transformation and upgrading enterprises can retain the various honorary titles obtained before upgrading, and they can still be used after registering as enterprises. (Responsible unit: Municipal Market Supervision Bureau)

(xviii) Implementation of inclusive and prudent supervision. The establishment of the perfect "service in the management, nothing does not disturb, there is a call must be answered, illegal must be investigated" market supervision and management mechanism. Not involving production safety, environmental protection, food safety and other red lines of mild violations of the law, subjectively no malicious violation of the law, objectively did not cause actual harm to the consequences of minor violations of the law, to give market players a certain degree of tolerance for corrective space, the administrative relative priority to the use of prompting, admonition, interviews, recommendations and other non-compulsory law enforcement, to guide market players in accordance with the law, standardize the operation of the market, so that it really feel the "warm law enforcement". (Responsible units: Municipal Bureau of Justice, Municipal Market Supervision Bureau)

(xix) Strengthen public service guarantee. The government to purchase services to encourage the qualified institutions for the successful transformation of market players to provide free agency bookkeeping, tax reporting bookkeeping services. Further improve the counties, development zones, small and medium-sized enterprise public service platform function, enhance the service capacity, for the "individual to enterprise" to provide policy, information, technology, management consulting and other types of public welfare services. Guiding social service organizations to actively carry out all kinds of low-fee or free professional services for "individual to enterprise" enterprises, and effectively reduce the burden on small and medium-sized enterprises. (Responsible units: Municipal Finance Bureau, Municipal Market Supervision Bureau)

(xx) play the departmental work. The establishment of market supervision departments led by the relevant departments involved in supporting the development of individual businessmen joint meeting system, strengthen the support for the development of individual businessmen organizational leadership and coordination, joint research and formulation of policies and measures to support the development of individual businessmen, to promote the solution of key problems, and continue to provide relief to individual businessmen to solve the problems, and to build up the strength of empowerment. Strengthen the monitoring and analysis of the survival and development of individual business households, and make concerted efforts in policy propaganda, tracking and supervision to ensure the steady progress of the work of "individual to enterprise". (Responsible unit: Municipal Market Supervision Bureau)

(xxi) Ensure the continued implementation of the policy. After the "individual to enterprise", the transformation of enterprises to continue to enjoy the central and provincial and municipal preferential policies introduced to respect the law of enterprise development, creative work according to local conditions, mobilize all aspects of entrepreneurial initiative, stimulate market vitality and social creativity. (Responsible units: all relevant departments in accordance with the division of responsibilities)

The policies and measures will be effective from the date of publication until December 31, 2025. If the relevant national and provincial policies provide otherwise, from its provisions.