Title: Yantai Municipal People's Government Office issued a number of policies and measures to alleviate the difficulties to help the development of small and medium-sized enterprises notice
In order to further integrate the epidemic prevention and control and economic and social development, for the small and medium-sized enterprises to alleviate the difficulties to minimize the impact of the epidemic on the development of small and medium-sized enterprises to help the city's small and medium-sized enterprises to develop steadily and healthily, combined with the city's actuality, to formulate the following policies and measures.

One, the implementation of tax incentives. On the basis of the voluntary application of taxpayers, the active implementation of micro-enterprises, small enterprises stock retained tax refund before April 30, 2022, June 30, respectively, focused on the refund policy. The exemption of small-scale VAT payers from property tax and urban land use tax will be extended to December 31, 2022. From January 1, 2022 to December 31, 2024, resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), cultivated land occupation tax and surcharge on education fees and local education surcharge will be reduced by 50% for small-scale taxpayers of value-added tax (VAT), small and micro-profit enterprises, and individual industrial and commercial households. From April 1, 2022 to December 31, 2022, small-scale taxpayers of VAT are exempted from VAT on taxable sales income to which the 3% levy rate applies; prepayment of VAT is suspended for prepayment of VAT items to which the 3% prepayment rate applies. From January 1, 2022 to December 31, 2022, taxpayers are exempted from VAT on income derived from the provision of public transportation services. The implementation period of the policy of adding and deducting VAT for production and living services is extended to December 31, 2022. From January 1, 2021 to December 31, 2022, for small micro-profit enterprises, the portion of their annual taxable income not exceeding 1 million yuan shall be reduced by 12.5% of the taxable income, and they shall pay enterprise income tax at a rate of 20%. From January 1, 2022 to December 31, 2024, the portion of annual taxable income of small micro-profit enterprises exceeding 1 million yuan but not exceeding 3 million yuan shall be reduced by 25% of the taxable income and pay enterprise income tax at a rate of 20%. The policy of deferring the payment of part of the tax for the fourth quarter of 2021 for qualified small and micro enterprises in the manufacturing sector continues to be extended for a period of six months. Manufacturing MSMEs can defer payment of enterprise income tax, individual income tax, domestic value-added tax, domestic consumption tax and the attached urban maintenance and construction tax, education surcharge, local education surcharge, excluding withholding and collection on behalf of the tax authorities, for the period of January, February, March, April, May and June 2022 (payable on a monthly basis) or for the first and second quarter of 2022 (payable on a quarterly basis). and taxes and fees paid when applying for invoices from the tax authorities, the deferred period is six months. For taxpayers in the industries of accommodation and catering, culture, sports and entertainment, transportation, tourism, retail and warehousing, etc., which are seriously affected by the epidemic and have difficulties in production and operation, they can apply for a reduction or exemption of property tax and urban land use tax. (Responsible unit: Municipal Taxation Bureau, Municipal Finance Bureau)

Two, increase the small and medium-sized micro-enterprises equipment and appliances pre-tax deduction. Qualified small and medium-sized enterprises in 2022 newly purchased unit value of more than 5 million yuan of equipment and appliances, in accordance with a certain percentage of the unit value, voluntarily choose to deduct the pre-tax deduction in the enterprise income tax. Among them, the implementation regulations of the Enterprise Income Tax Law stipulate that the minimum depreciation period is 3 years for the equipment and apparatus, 100% of the unit value can be deducted in the current year at one time; the minimum depreciation period is 4 years, 5 years, 10 years, 50% of the unit value can be deducted in the current year at one time, and the remaining 50% will be deducted in the remaining year according to the provisions of the calculation of depreciation before tax deduction. Enterprises choosing to apply the above policy for the current year's insufficient deduction to form a loss, can be carried forward in the next five tax years to make up for it. (Responsible unit: Municipal Taxation Bureau)

Three, increase government procurement support. Strictly implement the "Government Procurement to Promote the Development of Small and Medium-sized Enterprises Management Measures", the procurement of goods and services procurement projects above the limit standard, less than 2 million yuan, less than 4 million yuan of engineering procurement projects, in principle, all set aside for small and medium-sized enterprises. For goods and services procurement projects exceeding 2 million yuan that are suitable to be provided by SMEs, more than 40% of the total budget of that part of the procurement project shall be reserved exclusively for SMEs' procurement, of which no less than 70% shall be reserved for small and micro enterprises. (Responsible unit: Municipal Finance Bureau)

Four, strengthen the small and micro-enterprise labor protection services. Create the brand of "Internet + Employment" Yantai Recruitment Information Platform, promote the application of "Yantai Public Recruitment Network", encourage enterprises to release recruitment information through the website, strengthen the collection of labor demand, recruitment information release and human resources excavation, and establish a database for enterprises and individuals looking for jobs, to provide enterprises and individuals with information on the shortage of labor. It has set up a database of enterprises lacking labor and individuals looking for jobs, and built a platform for enterprises and job seekers to communicate with each other quickly, efficiently and effectively. Give full play to the roles of operational human resources service organizations and grassroots employment service commissioners in securing employment, encourage them to transport labor for small and micro-enterprises, and grant subsidies for employment introduction and purchase services from grassroots employment service commissioners in accordance with regulations. (Responsible unit: Municipal Human Resources and Social Security Bureau)

V. Increase social security support for enterprises. The policy of deferring the payment of pension, unemployment and industrial injury insurance premiums in stages has been expanded from five special hardship industries, namely catering, retail, tourism, civil aviation, and road and waterway railroad transportation, to include all small and medium-sized enterprises and individual businessmen who have difficulties in operating under the influence of the epidemic. Implementing the policy of deferring payment of social insurance premiums in stages, of which the period of deferring payment of pension insurance premiums is three months, and the period of deferring payment of unemployment insurance and work-related injury insurance premiums is no more than one year, and late fees are exempted during the period of deferring payment. Extension of the implementation of the policy of phased reduction of the rate of unemployment insurance premiums and the rate of industrial injury insurance premiums for one year, the rate of unemployment insurance premiums was reduced from 1.5% to 1%, of which the employer pays 0.7% and the individual pays 0.3%. The implementation period is until April 30, 2023. Enterprises affected by the epidemic and resulting in production and business difficulties can apply for a reduction in the proportion of housing provident fund contributions or deferred contributions in accordance with the provisions of the regulations. (Responsible units: Municipal Human Resources and Social Security Bureau, Municipal Housing Provident Fund Management Center)

Sixth, reduce the cost of housing rent for small and micro-enterprises. 2022 is classified as an epidemic in the high-risk areas located in the county-level administrative areas of individual business households and small and micro-enterprises renting state-owned housing, 2022, reduced or waived for six months, and in other areas, reduced or waived for three months of rent. For inclusive private kindergartens organized by renting state-owned houses, the rent reduction and waiver shall be based on the rent of state-owned houses rented by small and micro enterprises and individual industrial and commercial households. The rent waiver for subletting and subletting shall be realized to the final lessee. (Responsible units: Municipal State-owned Assets Supervision and Administration Commission, Municipal Finance Bureau)

Seven, the implementation of the relevant fees reduction and rebate. For eligible small and micro enterprises, the full amount of the return of labor union funds. Epidemic prevention and control period, the city for epidemic prevention and control of the relevant product quality inspection 30% fee reduction; the relevant enterprises commissioned business to provide "green channel", the first time to arrange for the inspection and testing, the issuance of inspection reports and certificates; direct service to the epidemic prevention and control of multi-parameter monitors, electrocardiogram machines, infrared temperature screeners, infrared thermometers and other measuring equipment to implement free of charge. Thermometer and other measuring equipment to implement free testing, non-compulsory testing of respiratory equipment such as medical measurement equipment to reduce or waive 30% of the cost; small and medium-sized enterprises during the epidemic to send measurement equipment exempted from the expedited fee. (Responsible units: Municipal Federation of Trade Unions, Municipal Market Supervision Bureau, Municipal Development and Reform Commission)

Eight, increase the cleanup of delinquent accounts owed to small and medium-sized enterprises. Strictly implement the "Protection of Small and Medium-sized Enterprises Payment Regulations" "Interim Measures for the Protection of Small and Medium-sized Enterprises Payment Complaints Handling" to further deepen the work of clearing the accounts owed to small and medium-sized enterprises, safeguard the legitimate rights and interests of small and medium-sized enterprises, and reduce the pressure on small and medium-sized enterprises. (Responsible units: Municipal Bureau of Industry and Information Technology, Municipal State-owned Assets Supervision and Administration Commission, Municipal Finance Bureau, Municipal Audit Bureau)

Nine, increase financing support for small and micro enterprises. Make good use of the universal small and micro loan support tool, from 2022 to the end of June 2023, the eligible local legal person bank issued universal small and micro loans, according to the balance of the incremental 1% to provide financial support. For small and medium-sized enterprises that have been greatly affected by the epidemic and have a strong ability to absorb employment, banking institutions have opened up "green channels" for approval, guided banking institutions to increase credit support for key industries such as wholesale and retail, accommodation and catering, logistics and transportation, and culture and tourism, and provided enterprises with all-around support according to the principle of "one enterprise, one policy". The principle of "one enterprise, one policy" provides enterprises with a full range of financial services support. For small and medium-sized enterprises with repayment difficulties due to the impact of the epidemic, banking institutions shall not blindly draw loans, cut off loans, pressure loans, and actively do a good job of deferred debt repayment policies for the expiration of the succession of conversion, flexible use of extension, borrowing new loans to repay the old ones, renewing the loan without repaying the principal, changing the variety of credits, adjusting the mode of repayment and other forms of helping to do a good job in the succession of funds. Encourage banking institutions to give appropriate grace period to repayment of small and micro-enterprise owners affected by the epidemic, not to be included in the list of defaulting customers, and not to be categorized downward. (Responsible units: People's Bank of China Downtown Branch, Yantai Banking and Insurance Supervision Bureau, City Local Financial Supervision Bureau)

Ten, play the role of financing guarantee credit. Encourage government financing guarantee institutions to provide financing credit support for small and medium-sized micro-enterprises, the serious impact of the epidemic eligible small and medium-sized micro-enterprises, cancel the counter-guarantee requirements. Governmental financial guarantee institutions adhere to the quasi-public positioning, not blindly de-insurance, 2022 for eligible small and micro enterprises, three rural subjects new governmental financial guarantee loans exempted from guarantee fees and municipal re-guarantee fees. (Responsible units: City Local Financial Supervision Bureau, Municipal Finance Bureau, Municipal Industry and Information Technology Bureau, Yantai Financing Guarantee Group)

Eleven, support the development of specialized, special and new enterprises. The establishment of specialized new and science and technology-based small and medium-sized financial support for the cultivation of the library, play the role of re-lending, re-discounting and other monetary policy tools to stimulate the People's Bank of China downtown sub-branch to set up 1 billion yuan of re-lending special guide line, 500 million yuan of re-discounting special guide line for the encouragement of the local legal person banking institutions to support the financing of the list of enterprises. Coordination of manufacturing strong city award funds, the newly recognized provincial specialization of new small and medium-sized enterprises, to give the maximum of 100,000 yuan incentives. The establishment of small and medium-sized enterprises to cope with the epidemic emergency refinancing fund of 100 million yuan, for the financial difficulties of the specialties of small and medium-sized enterprises, gazelle enterprises, single champion enterprises, high-tech enterprises, science and technology-based small and medium-sized enterprises to provide financial turnaround support, the use of funds at a rate of not more than 30% of the prime rate of interest of the same period of the loan of the banking institutions. (Responsible units: People's Bank of China Downtown Branch, Municipal Bureau of Science and Technology, Municipal Bureau of Industry and Information Technology, Municipal Bureau of Finance)

Twelve, to support small and micro-enterprises in innovation and research. To build a R & D reserve system of national science and technology-based small and medium-sized enterprises, annual R & D expenditure growth of 200,000 yuan (inclusive) or more and the increase is not less than a certain percentage, the maximum amount of R & D expenditure to give 10% of the amount of growth of up to 1 million yuan per year subsidies. For science and technology-based SMEs undertaking municipal science and technology innovation and development program projects that cannot be completed on time due to the impact of the epidemic, the project implementation cycle will be naturally postponed for 6 to 12 months. (Responsible unit: Municipal Science and Technology Bureau, Municipal Finance Bureau)

Thirteen, optimize power services. Protect the enterprise epidemic prevention and control during the demand for electricity, has been put into operation in the national incremental distribution business reform pilot areas, small and micro-enterprise power users can enjoy the arrears of temporary non-stop power policy. Lift the restrictions on industrial and commercial users' business processing, and the industrial and commercial power users who are temporarily unable to start and resume work normally in areas with high school risk and who are implementing the two-part system of electricity price, are no longer subject to the policy of "the basic electricity billing method will remain unchanged for three months after the selection of the basic electricity billing method" and "suspension of electricity use shall not be less than 15 days" "5 working days in advance to apply for capacity reduction, suspension, capacity reduction and recovery, suspension and resumption of electricity" and other conditions, the date of acceptance can be traced back to the date of the outbreak of the impact of the enterprise shutdown. (Responsible units: Municipal Development and Reform Commission, Yantai Power Supply Company)

Fourteenth, to support foreign trade enterprises online to develop international markets. Encourage enterprises to new online third-party platform to open online stores during the year, through the network platform to set up transactions, self-built independent stations and foreign portals to carry out publicity and promotion, the actual turnover of 10 million U.S. dollars (including) or more, to give 200,000 yuan of one-time incentives. (Responsible unit: Municipal Bureau of Commerce, Municipal Finance Bureau)

Fifteen, support the development of processing trade. Domestic sales of processing trade goods to enterprises, 2022 exemption from domestic sales of suspended tax interest. The classification and management category for the first and second category of export enterprises to implement 24-hour tax rebates, other categories of normal export tax refunds of the average time compressed to less than five working days. (Responsible units: Yantai Customs, Municipal Taxation Bureau)

Sixteen, to support the recovery and development of accommodation and catering enterprises. 2022 on the turnover of the top 10 of the Nasdaq accommodation, catering enterprises award 100,000 yuan. Incentives for accommodation and catering small and medium-sized enterprises to upgrade the standardization of the system, for the first time in the year, the accommodation, catering enterprises rewarded 50,000 yuan. (Responsible units: Municipal Bureau of Commerce, Municipal Bureau of Finance)

17, support the development of cultural tourism. 2022 continue to implement the travel agency temporary refund of the quality of travel services deposit support policy, the eligible travel agencies to maintain 80% of the temporary refund ratio. Carry out cultural and tourism consumption promotion activities, relying on the city's cultural and tourism consumption voucher platform, in 2022 issued 3 million yuan of cultural and tourism consumption vouchers. (Responsible unit: Municipal Culture and Tourism Bureau)

Eighteen, do service enterprise commissioner system. Departments at all levels should act comprehensively to do a detailed service enterprise commissioner system, as a good service enterprise development problem collector, policy advocate, approval services, information liaison and implementation of the supervisor, for enterprises to provide "shopkeeper" "nanny" service We will listen to the demands of enterprises, help them solve their problems and promote their development, so that every small and micro-enterprise can feel the temperature and heat of the city. (Responsible units: departments at all levels)