In order to deeply implement the spirit of the 20th CPC National Congress and the newly revised Vocational Education Law, implement the "General Office of the CPC Central Committee General Office of the State Council on the deepening of the reform of the construction of a modern vocational education system" (Zhongban Fa [2022] No. 65), give full play to the important role of enterprises as the main body of the school, and effectively stimulate the enterprise to participate in the positivity and initiative of vocational education, and to promote the supply of talent training To promote the integration of the supply side of talent cultivation and the structural elements of the industrial demand side, the following measures are formulated:
I. Strengthening financial support
(1) Innovative and diversified financial services. Encourage banking institutions in accordance with the "risk-controllable, commercial sustainability" principle in the innovation of diversified financing varieties and financial services to support the integration of industry and education projects and the integration of industry and education-type enterprise development. Support the construction of practical training bases, vocational school infrastructure, information technology renovation, equipment renewal and the construction of diversified vocational education scenarios. Encourage insurance institutions to develop insurance products and services related to excellent teaching and research achievements, fine research materials and equipment of enterprises integrating production and education, accelerate the development of student internship liability insurance and personal accident insurance, and set special rates for modern apprenticeship and new apprenticeship insurance for enterprises. Strengthening the publicity of listing policy, including qualified enterprises integrating production and education into the reserve resource database for listing, strengthening the classification guidance and precise service, and supporting qualified enterprises integrating production and education to go public for financing.
(2) Make good use of monetary policy tools. Seize the policy window period, guide state-owned banks to make good use of equipment renewal refinancing, support equipment renewal refinancing project list of national and provincial production and education fusion enterprise equipment purchase and installation projects, and continue to do a good job of follow-up supporting financing. Guiding local legal entity banks to actively use the refinancing tool to support the integration of education and production-type enterprises and projects, and prioritizing the amount of guarantee in the refinancing report. A green channel for rapid approval has been opened, and an exclusive rediscounting line has been set up for notes issued or held by enterprises integrating production and education, with priority given to banking institutions in rediscounting such notes.
(3) Reducing the financing costs of enterprises integrating production and education. Guiding state-owned banks and joint-stock banks to actively apply for preferential interest rates at the upper-level banks to issue loans for enterprises integrating education and industry. Guide local corporate banking institutions to actively use the central bank to refinance low-cost funds to issue loans at preferential interest rates for enterprises integrating education and industry.
Second, the implementation of fiscal and tax incentives
(d) the full implementation of fee and tax credit policy. Enterprises that are included in the pilot of the construction and cultivation scope of the industry-education integration enterprises in accordance with the "Implementation Measures for the Construction of Industry-Education Integration Enterprises (for Trial Implementation)" (Development and Reform Society [2019] No. 590) issued by the National Development and Reform Commission and the Ministry of Education, and other provisions, and the investment in the construction and cultivation scope of the industry-education integration enterprises, and the investments in the vocational education in line with the national regulations, can be credited with the education fee surcharge and local education surcharge payable for the year by the enterprise according to the ratio of 30% of the investment amount. If an industry-education integration enterprise belongs to a group enterprise, its subordinate units (including wholly-owned subsidiaries and controlling subsidiaries) that have actually invested in vocational education can be credited with the surcharge on education fees and the surcharge on local education in accordance with the regulations. The state needs to focus on supporting the integration of production and education-type high-tech enterprises, reduced by 15% tax rate for enterprise income tax. Donation expenditures made by enterprises through public welfare social organizations or people's governments at or above the county level (including the county level) and their constituent departments and directly-affiliated agencies for education shall be allowed to be deducted from the calculation of taxable income for enterprise income tax in accordance with the provisions of the tax law if the portion of the annual profit is within 12% of the annual total profit, and the portion of the annual profit exceeding 12% of the annual total profit shall be allowed to be deducted for the next three years when the calculation of taxable income is carried forward.
(v) Financial support guarantee. Arranging special funds for the development of vocational education to provide incentives, providing key support for the enhancement of key schooling capabilities of vocational schools, and promoting the construction of vocational education park projects. Support units in industry-education consortia to carry out vocational skills training, and give financial subsidies for training that conforms to the policy.
Three: Promoting Employment and Entrepreneurship
(6) Supporting Self-Employment and Independent Entrepreneurship. For graduates of general higher vocational colleges and secondary vocational schools within the graduation year seeking to start their own business, low income families, poor families with disabilities, poor families with established cards and special hardship cases, disabilities, children of martyrs and college graduates who are enjoying state student loans, a one-time job-seeking subsidy of 2,000 yuan per person will be given; graduates of general higher vocational colleges and universities within the graduation year and within five years of graduation will be given the first time of starting their own business and obtaining a business license, If they have operated normally for more than 6 months, they will be given a one-time business start-up subsidy of 5,000 yuan; graduates of ordinary higher vocational colleges and universities in the graduation year who start small and micro enterprises for the first time (excluding those who are stationed in entrepreneurial parks and entrepreneurial incubation bases) and are registered for employment, and if they rent a business site or store, they will be given a rent subsidy for a period of up to 3 years within 3 years from the date of business start-up; graduates from ordinary higher vocational colleges and universities within 5 years after graduation who start business for the first time If the entrepreneur receives a business license, operates normally for more than 6 months and pays social insurance premiums, the social insurance subsidy will be given for a maximum of 3 years according to the actual social insurance premiums paid by the unit.
(7) Encouraging enterprises to absorb employment. For small and medium-sized enterprises that recruit graduates of general higher vocational colleges and universities within two years of graduation, sign a labor contract with them for more than one year, and pay social insurance premiums for them, they will be given a social insurance subsidy for the corresponding term of the labor contract, but for a maximum of no more than three years, excluding the portion that should be paid by the individual graduates of colleges and universities. For units that arrange graduates from ordinary higher vocational colleges and universities within two years of graduation, and graduates from middle-vocational schools in impoverished counties and ethnic counties to participate in employment apprenticeships and provide them with monthly basic living expenses in accordance with the local minimum wage standard, the units will be given employment apprenticeship subsidies in accordance with the regulations.
Four, improve the income distribution system
(H) reasonable distribution of income. Encourage enterprises to improve the income level of skilled personnel, the establishment of highly skilled personnel skills job allowance and special post allowance system. Supervise enterprises to fulfill the responsibility of education and training of employees in accordance with the law, the full withdrawal of education and training funds, and pay attention to the education and training of front-line workers. Enterprises are encouraged to extract the full amount of education and training funds in accordance with 1.5% of the total wages of their employees, and enterprises with high skill requirements for employees, many practical training consumables, heavy training tasks, and better economic benefits may extract 2.5%. The implementation of vocational training, vocational skills appraisal subsidy policy and labor preparation system training cost of living subsidies as well as secondary vocational colleges and universities students free tuition, scholarship policy.
V. Implementation of land security policies
(ix) Optimize land supply. The construction land for enterprises investing in or cooperating with the government to build vocational schools is managed according to the management of land for science and education, and if it meets the "Catalog of Allocated Land", it can be supplied through allocation, and long-term leasing, leasing before letting, combination of leasing and letting, and flexible period of land supply are encouraged. The land for science and education can be compatible with R&D and pilot tests, science and technology service facilities and projects and living service facilities, and the proportion of the floor area of the compatible facilities shall not exceed 15% of the total floor area of the project, and the land and property of the compatible use shall not be divided and transferred. The land for compatible use shall be offered for sale, and the mode of supply shall be determined according to the main use. If the compatible use is increased on the existing construction land, the land use procedures can be handled in an agreed manner.
(j) Strengthen the school land support. Enterprise-led participation in the integration of industry and education, school-enterprise cooperation, the development of vocational education school land needs, can be supported in accordance with the relevant policies for education land. In accordance with the principle of "land elements follow the project", the vocational education projects included in the provincial list of major projects in the implementation category, the use of provincial indicators to ensure that the land for educational facilities, other projects by the city and county co-ordination arrangements. A certain proportion of land is reserved for the construction of innovative platforms and training bases for the integration of industry and education. Encourage the support of "bidding, auction, listing" (bidding, auction, listing), selection of key industrial projects, etc., for the integration of education and industry enterprises or related operational entities to provide land support.
VI. Sound credit incentive and assessment and evaluation mechanism
(XI) Increase the accumulation of credit assets of enterprises. The information of the industry-education integration-type enterprises recognized by the competent departments as other information will be included in the enterprise credit record, centralized to the provincial public credit information platform, and publicly announced in accordance with the laws and regulations. For honest and trustworthy enterprises integrating education and industry, "green channel" and other convenient service measures can be implemented as appropriate. For qualified and honest enterprises in the integration of education and industry, the frequency of inspection will be appropriately reduced in routine inspections and special random inspections.
(xii) Prioritize incentive support. The development and reform departments give priority to recommend close cooperation between schools and enterprises, the effect of collaborative education good enterprises to apply for inclusion in the provincial industry-teaching integration of enterprises in the cultivation list. Industry and information technology departments actively guide enterprises to declare the provincial production and education integration type enterprises. Priority support for the integration of production and education enterprises to declare the provincial new old energy conversion industry (special) public training bases.
(xiii) Encourage enterprises to play a leading role in the market. Actively promote qualified state-owned enterprises, large private enterprises, industry leading enterprises and listed companies to take the lead in becoming the integration of education and industry enterprises. To guide the integration of state-owned enterprises group companies to improve the assessment mechanism of vocational education institutions, focusing on cost control, operational efficiency, graduate employment rate and social acceptance, etc., to improve the corresponding business performance assessment and salary distribution system, to encourage and support the state-owned enterprises to participate in, run a good, strong vocational education.
