In order to fully stimulate the vitality of various types of market players, and further cultivate and grow the scale of enterprises, enhance the level of enterprise, and promote the high-quality economic and social development of the region, by the Party Committee, the Management Committee agreed to the coordinated promotion of the "individual to the enterprise, the production to the law, the small up to the regulation of the" work, the development of the implementation of the following views.
One, the guiding ideology
Taking Xi Jinping's thought of socialism with Chinese characteristics in the new era as a guide, adhere to the "government-led, the main body of the voluntary, co-ordinate and promote the implementation of the classification of the" basic principles, in accordance with the "standardization of a number of, cultivate a number of, the cultivation of a number of, the implementation of a number of". The work idea of "standardize a batch, cultivate a batch, grow a batch, upgrade a batch", adhere to the combination of guidance and standardization, promotion and supervision, support and supervision, policy support and law enforcement supervision, will be the entire region of individual business households, enterprises and other market players into the credit information platform management, and vigorously promote the "a The work of "enterprise, production to law, small up regulation", for the region's economic and social development to provide strong support for high-quality.
Second, the goal of the work
The implementation of the views referred to in the "individual to enterprise" refers to the individual business households to enterprise legal person, "production to law" refers to industrial activity units to independent registered legal person, "small to regulation" refers to the industrial activity units to independent registered legal person, "small to regulation" is to promote the work of the credit information platform management. "Small to standard" refers to small and micro-enterprises rising to above-scale enterprises. The "four" enterprises refer to the industry above scale, wholesale and retail accommodation and catering industry above quota, service industry above scale, qualified construction industry and real estate development and management industry.
In 2023, there will be a net increase of 38 small-scale enterprises, 20 enterprises converted from "individual to enterprise" and more than 2 enterprises converted from "production to law", and more than 4 enterprise headquarters will be introduced into the city. The company has also introduced more than 4 enterprise headquarters in the city.
Three key tasks
(a) vigorously promote the "individual to enterprise". By the development of environmental protection department (market supervision) led by the tax branch, administrative approval services with the cooperation of the Department, in accordance with the principle of "early turn, turn big" to develop "a turn of the enterprise" work plan, decomposition of the work objectives, a clear time frame for completion, the compaction of the work responsibility. [Responsible units: Development and Environmental Protection Department, Administrative Approval Department, Taxation Bureau, towns (centers)]
(2) actively promote the "production to law". Encouragement of enterprise headquarters outside the region, industrial activities in our units in our region to register and set up subsidiaries with legal personality; registered in the tax department as a general taxpayer and business income scale of industrial activities units to actively guide the "production to law". According to the principle of "who is in charge, who is responsible", the Department of Science and Technology Innovation and Development, the Department of Construction Management and the Department of Investment Promotion are responsible for the work of "conversion" in the fields of service industry, construction and commerce respectively, while the competent departments of other industries are actively tapping the potentials and cultivating in their respective fields, with the full cooperation of all countries in the district. All enterprises in the district will cooperate fully. [Responsible units: Ministry of Science and Technology Innovation and Development, Ministry of Construction Management, Ministry of Investment Promotion, the relevant industry authorities, state-owned enterprises, towns (centers)]
(c) continue to strengthen the "small-scale regulation". According to the industry belongs to the competent departments to take the lead in charge of each field of "small upgraded" work, according to the layout of the industrial chain in our region, focusing on the key links to fill the chain, extend the chain, the chain, make up for the short board weaknesses, adhere to the precise implementation of policies, provide policy support, financial and tax services and other support, to help enterprises to reach the regulation of the system. [Responsible units: Taxation Bureau, Administrative Approval Service Department, Science and Technology Innovation Development Department, Construction Management Department, Investment Promotion Department, the four major industrial service centers, towns (centers)]
Three, the implementation of the "turn to the enterprises to rise" to cultivate the seven special actions
1. To establish and improve the district-level cultivation library, the Ministry of Development, Environment and Security is responsible for the establishment of the "individual to enterprise" dynamic cultivation library, to continue to promote the transformation and upgrading of eligible self-employed households into enterprises; the Ministry of Science and Technology Innovation and Development (statistics) is responsible for the "four" cultivation library management, improve the evaluation of the library, dynamic management mechanism, and improve the management of the library. The Ministry of Science, Technology and Innovation Development (Statistics) is responsible for the management of the "four" cultivation bank, improving the evaluation and dynamic management mechanism, and once an enterprise is in the bank, in principle, it will only increase but not decrease, and will be updated and notified on a monthly basis, so as to ensure that the cultivation bank is always new. [Responsible units: Tax Bureau, Ministry of Development and Environmental Protection, Ministry of Science and Technology Innovation and Development]
2. Fill in the blanks of special action. Ministry of Science, Technology and Innovation Development (Industry and Information Technology) to take the lead, the Office of Comprehensive Management (Big Data) to cooperate, and strive to eliminate the gross domestic product basic accounting indicators of the Internet and related services in the blank industry; Construction Management Department, the Municipal Bureau of Transportation and Development Zones and High-tech Zone Work Section to take the lead, and strive to eliminate the gross domestic product basic accounting indicators of the multimodal transport and transportation agency industry, loading and unloading and warehousing industry blank industry, science and technology and innovation The Ministry of Science, Technology and Innovation Development (Statistics) will also guide the weak industries to increase the number and quality of the corresponding entries. [Responsible units: Ministry of Science and Technology Innovation and Development, Integrated Management Office, Ministry of Construction Management, Taxation Bureau, Municipal Transportation Bureau of Development Zone and Hi-tech Zone Section]
3. Human resources service enterprises in the special action. Party group work department led by the Ministry of Science and Technology Innovation and Development Department, the development of service centers in close cooperation, mapping Liaocheng Human Resource Service Industrial Park in human resources services, labor dispatch service enterprises, and strive to November 2023 before the three new service enterprises above the size of the unified service industry. [Responsible units: Ministry of Party Work, Ministry of Science and Technology Innovation and Development, Development Service Center of Kyushu, Taxation Bureau, Hi-tech Talent Group]
4. Gas station integration special action. Investment Promotion Department, led by the Ministry of Development and Environmental Protection (emergency, market supervision), the towns (centers) in close cooperation with the Ministry of Science and Technology Innovation and Development (statistics) guidance, and strive to 2023 before November Nasdaq 3 gas stations. [Responsible units: Ministry of Investment Promotion, Ministry of Development and Environmental Protection, Ministry of Science and Technology Innovation and Development, the towns (centers)]
5. Yuejiri-ri business district Nasu special action. Investment Promotion Department to take the lead, the development of service centers in Kyushu, the close cooperation of the Tax Bureau, the Ministry of Science and Technology Innovation and Development (statistics) guidance, and strive to 2023 before November Nascent 1 quota above the catering industry enterprises, 2 catering industry large individuals. [Responsible units: Ministry of Investment Promotion, Development Service Center of Kyushu, Taxation Bureau, Ministry of Science and Technology Innovation and Development]
6. E-commerce integration of special actions. Investment Promotion Department led by the Office of the Leading Group of Agricultural and Rural Work, the towns (centers), the close cooperation of the Tax Bureau, the Ministry of Science, Technology and Innovation Development (statistics) guidance to e-commerce to lead the revitalization of industry action as a breakthrough, tapping into the e-commerce enterprises and individual households, and strive to November 2023 before the inclusion of a retail enterprise above the size of the system. [Responsible units: Ministry of Investment Promotion, Agricultural and Rural Work Leading Group Office, Taxation Bureau, Ministry of Science and Technology Innovation and Development, towns (centers)]
7. canteen Nasu special action. Investment Promotion Department to take the lead in institutional units canteen (including state-owned platform companies), key enterprises canteen Nasdaq work, education and sports branch to take the lead in the school canteen Nasdaq work, the Ministry of Development, Environment and Security (market supervision), the Tax Bureau, the Department of Administration and Approval Services, the towns (centers) in close cooperation, the Ministry of Science and Technology Innovation and Development (statistics) guidance to encourage the establishment of catering services legal person company, the Tax Bureau focuses on the interpretation of tax policy, the tax policy. Administrative Approval Service Department for qualified internal restaurant business license, so that it becomes an independent legal entity, according to the process of issuing food business license, to carry out the jurisdiction of the annual operating income of up to 2 million yuan and the financial system is complete canteen natatorium special action. Those who cannot set up independent legal person company should be included in the census data in the name of industrial activity unit or individual household. [Responsible units: Investment Promotion Department, Education and Sports Branch, Taxation Bureau, Development and Environmental Protection Department, Administrative Approval Service Department, Science and Technology Innovation and Development Service Department, towns (centers)]
Four, support measures
(a) the establishment of a green channel for approval. Simplify the examination and approval procedures, the implementation of "acceptance of shortcomings", the implementation of "barrier-free access" registration procedures, individual business, industrial activity units in the registration file of the residence of the certificate of identity of the contributor and other relevant registration materials have not lapsed, can be used as a transfer of enterprise after the enterprise The registration materials for the establishment of the original unit can be used as the registration materials for the enterprise after the conversion, and the registration of the original unit's cancellation and conversion can be handled jointly. Relaxing the restrictions on the registration of enterprise names from "individual to enterprise, production to law", and supporting the continued use of the original name and trademark of the transformed small and micro-enterprises. The approval department will issue the "Certificate of Transformation and Upgrading of Individual Industrial and Commercial Households to Enterprises" or "Individual Information before Transformation and Upgrading" when issuing the business license of the enterprise. Development and Environmental Protection Department to strengthen the "service + supervision", was included in the list of business anomalies in the enterprise, increase the constraints, so as to wake up a batch, standardize a batch, rectify a batch, and enhance the vitality of enterprise development. [Responsible units: Administrative Approval Service Department, Department of Development and Environmental Protection, towns (centers)]
(ii) Provide intermediary service support. Strengthen the "individual to enterprise, small to regulation" enterprise special training, to provide support policies, knowledge of finance and taxation, statistical accounting and other aspects of counseling, to take the government to buy services, openly employ intermediary service organizations, free of charge for the "individual to enterprise" enterprises to provide a period of 1 year of accounting, auditing, taxation and other agency services. After the expiration of the one-year service period, the enterprises can enjoy the preferential support of paying half of the intermediary service fees for two years according to their applications. [Responsible units: Ministry of Development and Environmental Protection, Ministry of Science and Technology Innovation and Development, Ministry of Construction Management, Ministry of Investment Promotion]
(c) Increase the support of human resources and science and technology. The "individual to enterprise, small to regulation" enterprises introduced talent, unified into the region's talent management services, support for qualified talent arrangements to move into a talent apartment, the same enjoyment of talent policy. Encourage college students to go to small, medium and micro enterprises for apprenticeship and employment, and enjoy policies such as wage subsidies, calculation of years of service and social security payment. The science and technology research and development projects of small and micro enterprises are included in the scope of support to guide them to use advanced technologies such as intelligentization, informatization and networking, as well as new processes, equipment and materials, to continuously improve the innovation and development capability of enterprises. [Responsible units: Party work department, science and technology innovation and development department, each town (center)]
(d) Increase financial support. Encourage financial institutions to hold the "transformation and upgrading of individual industrial and commercial households into enterprises to prove" or "transformation and upgrading of the individual before the information" material as a reserve customer; in line with national industrial policy and credit policy requirements, development prospects and credit better small micro-profit enterprises, reasonable loan pricing. According to the "individual to enterprise, production to law" enterprises sent by the relevant units, priority is given to supporting their access to the city's intelligent financial services platform, helping enterprises to improve the rate of access to financing. Encourage banking financial institutions to increase financing support for "small-scale upgrading" enterprises; encourage governmental financial guarantee institutions to actively provide financing guarantee support for eligible "small-scale upgrading" enterprises, and the financial sector will subsidize the guarantee fee of financial guarantee institutions according to the relevant regulations. Encourage banking institutions to expand the scale of medium- and long-term loans and credit loans for the manufacturing industry, and under the premise of legal compliance and risk control, develop financial products that meet the characteristics and needs of the development stages of enterprises in the fields of "individual to enterprise, production to law, and small to large scale", so as to provide enterprises with differentiated and integrated financial services. [Responsible units: Ministry of Financial Development Services, Ministry of Finance, the four major industrial service centers, towns (centers)]
(e) Increase tax relief support. When transferring the ownership of land and houses (fixed assets) between individual industrial and commercial households, industrial activity units before transformation and enterprises after transformation, the investment subject, business premises and business scope will remain unchanged. If the individual industrial and commercial household is transformed and upgraded into an enterprise or the individual information before transformation and upgraded is held by the registration authority, the individual who meets the requirements of the "Announcement of the Ministry of Finance and the State Administration of Taxation on the Continuing Implementation of the Deed Tax Policy Regarding the Restructuring and Reorganization of Enterprises and Public Utilities Notice on Continuing to Implement Policies on Restructuring and Reorganization of Enterprises and Institutions (Announcement of the Ministry of Finance and the State Administration of Taxation No. 17 of 2021), the deed tax and transaction handling fee shall be exempted; for enterprises that meet the requirements of the Announcement of the Shandong Provincial Taxation Bureau No. 7 and No. 8 of 2022, which have difficulties in paying taxes, they can apply for property tax and urban land use tax reduction and exemption in accordance with the regulations. Use tax exemptions. For enterprises that meet the standards for small and micro enterprises, the tax reduction and exemption policies for small and micro enterprises will be implemented in accordance with the relevant state regulations. Actively provide some small, medium and micro enterprises with support for social security policies such as deferring payment of social insurance premiums and lowering the premium rates for work-related injuries and unemployment insurance. [Responsible units: Ministry of Finance and Management, Taxation Bureau, Party Work Department, Administrative Approval Service Department, towns (centers)]
(F) Strengthening incentives to support guidance. The full implementation of the High and New Technology Zone has issued "on promoting investment, expanding consumption, stable operation of the ten encouraging policies" (chat High and New Technology Zone management office hair [2022] No. 5) and other relevant policies to support the development of enterprises, to support the "small upgraded" enterprises to enjoy the investment, technological transformation, investment subsidies, product promotion, project land and other preferential policies, the implementation of the "small upgraded" enterprises. The Ministry of Science, Technology and Innovation Development (Statistics) provides the list of "small-scale" enterprises, the Ministry of Investment Promotion is responsible for the implementation and realization of the Ten Encouraging Policies on Promoting Investment, Expanding Consumption and Stabilizing Operation, and the Ministry of Finance is responsible for related fund guarantee in conjunction with the financial resources. The Department of Financial Management is responsible for the relevant financial security. Encourage the towns (centers) combined with the local reality and financial resources, the transformation of individual businesses into enterprises, depending on the circumstances to give a one-time incentive. [Responsible units: Ministry of Finance, Ministry of Science and Technology Innovation and Development, Ministry of Construction Management, Ministry of Investment Promotion, Ministry of Development and Environmental Protection, the four major industrial service centers, towns (centers)]
(VII) to support the stability of enterprises in the library. The establishment of the library of enterprises in the "withdrawal from the library" early warning mechanism, the Ministry of Science and Technology Innovation and Development (statistics) to strengthen the dynamic monitoring and analysis of the business situation of the retreating enterprises in the quarterly nodes such as feedback withdrawal of the risk of enterprise lists, the competent authorities of the various industries, the four major industrial service centers, towns (centers) to establish the enterprise "one-to-one" service commissioner system. One-on-one" service commissioner system to help enterprises to alleviate difficulties, stabilize production and operation, to ensure that the stock of enterprises in the library. [Responsible units: Ministry of Science and Technology Innovation and Development, Ministry of Construction Management, Ministry of Investment Promotion, towns (centers), the four major industrial service centers]
V. Organizational safeguards
(a) Strengthening the organizational leadership, improve the working mechanism. The establishment of "four" enterprise work task force, by the party working committee secretary, director of the management committee Cui Xiankui as leader, deputy secretary of the party working committee, deputy director of the management committee, Zhu Wei as executive deputy leader, the industry in charge of the competent departments of the county leaders as deputy leader, the main person in charge of the relevant units as members. The office of the task force is located in the Ministry of Science and Technology Innovation and Development, which is responsible for coordinating the day-to-day work of the task force, focusing on the strength of each unit, and implementing a monthly scheduling and notification system. The work of "individual to enterprise" is led by the Ministry of Development and Environmental Protection, and the work of "small-scale upgrading" is coordinated by the Ministry of Science and Technology Innovation and Development, the Ministry of Investment Promotion, the Ministry of Construction Management, the Ministry of Finance, the Ministry of Finance, the Ministry of Finance, the Ministry of Finance, and the Ministry of Finance. The Department of Science and Technology Innovation Development, the Department of Investment Promotion, the Department of Construction Management are responsible for the coordination, the Department of Financial Management is responsible for the policy and financial guarantee, and the Tax Bureau is responsible for the implementation of preferential enterprise tax policies. The towns (centers) accordingly set up a special team to promote the standardization of work.
(2) Strengthen publicity and guidance to create a favorable atmosphere. The relevant units should be in accordance with the division of labor, organize and carry out policy propaganda, as soon as possible to the relevant policies to reach the enterprise, so that each individual businessmen and enterprises to understand the policy, to fully enjoy the policy, to enhance the recognition and participation of enterprises, the formation of all parties to participate in, actively cooperate with, and co-ordinate, and promote each other's good situation.
(3) Strengthen the supervision and notification, the implementation of work responsibility. District "four" enterprise work team to establish and improve the supervision and inspection mechanism, the implementation of the responsibility layer by layer, regularly carry out supervision and notification of the policy of poor implementation, the implementation of the unit is not in place to notify.
These opinions will be implemented from the date of publication until the end of 2023 on a trial basis, and will be interpreted by the working group of "four" enterprises. During the policy period, in case of major policy adjustments at higher levels, the policy will be implemented according to the corresponding adjusted policy.
Liaocheng Hi-tech Industrial Development Zone Management Committee Comprehensive Management Office
September 19, 2023
(This document is publicly available)
Attachments: 1. Liaocheng Hi-tech Zone "a turn to enterprise, production to law, small up regulation" leading group
2. 2023 "a turn to enterprise, small up regulation" task target decomposition table
The implementation rules of living and rental subsidies for talents introduced into Liaocheng City (for trial implementation)
6. nbsp; 7. Statistics on the division of large, medium and small micro-enterprises
8. Town (center) to promote "a turn to enterprise, production to law, the small up to the regulation of the work of incentives for the implementation of the measures
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Attachment 1
Liaocheng Hi-Tech Zone "four on" enterprise work task force and "individual to enterprise, production to law, small up regulation"
Group President: Cui Xiankui Secretary of the Party Working Committee, Director of the Management Committee
Executive Deputy Group Leader: Zhu Wei Secretary of the Party Working Committee, Director of the Management Committee
Executive Deputy Group Leader: Zhu Secretary of the Party Working Committee, Director of the Party Working Committee, Director of the Management Committee
Deputy Group Leader: Zhang Lian Management Committee of the second level of commissioners
nbsp; Xu A Party working committee members, deputy director of the management committee
 the He Zhanting Member of the Party Working Committee, Deputy Director of the Management Committee
Shen Chuangui, Member of the Party Working Committee, Vice Director of the Management Committee >
nbsp; Director, General Management Office
 the Director, Department of Science, Technology and Innovation Development
 the Director, Department of Science, Technology and Innovation Development
 s ;Minister of Science and Technology Innovation and Development Department
Yifei Liang  s ; Yang Jiwen  the Minister of Development and Environmental Protection
 the Minister of Investment Promotion
;  the Minister of Investment Promotion
;  the Minister of Investment Promotion
Financial Development nbsp; Director of Information Technology Industry Service Center
 s Li Feng Agricultural Rural Work Leading Group Office Director
 the nbsp; Ma Baoqiang Education and Sports Subdirector
Zheng nbsp; nbsp; Chen Wei Gu Guantun Township Party Secretary
; Zou Ning Secretary of the Party Working Committee of the Kyushu Development Service Center
The leading group office is located in the Ministry of Science and Technology Innovation and Development, the director of the Office of Comrade Cui Yan.
Attachment 2
The 2023 "individual to enterprise, production to law, small to regulation" task target decomposition table
Unit: a nbsp;  s p>
(Department of Development and Environmental Protection)
Industry to Law (Department of Investment Promotion)
Introduction of landed enterprise headquarters (Department of Investment Promotion)
Net increase in the number of industrial enterprises in the regulation of the number of industrial enterprises
Net increase in the number of limited wholesale and residential enterprises
(Investment Promotion Department)
Net increase in the number of above-scale service enterprises
(Science and Technology Innovation Development Department)
Net increase in the number of service enterprises
(Science and Technology Innovation Development Department)
;
Total
20
2
4
;
9
24
5
Xuying Township
23
6
1
4
10
& nbsp;
2
Gu Guantun Township
8
4
1
2
1
Kowloon Developmental Services Center
<
29
10
1
4
12
nbsp;
New Energy and New Material Industry Specialized Classes
1
1
& nbsp;
Information Technology Industry Specialized Class
1
1
1
1
High-end Equipment Manufacturing Industry
nbsp;
1
1
Attachment 3
Ten Encouraging Policies for Promoting Investments, Expanding Consumption and Stabilizing operation of the ten encouraging policies
In order to effectively respond to the challenges of the epidemic, fully mobilize the enthusiasm and initiative of the majority of market players, encourage and support the accelerated development of the service industry, manufacturing industry, and continue to promote the start of the key projects and smooth construction, and make every effort to ensure the smooth operation of the economy, with reference to the practice of the advanced regions, combined with the actual high-tech zone, the formulation of this policy measures
One.
One, the work objective
Firmly grasp the "steady progress, in order to promote stability", the implementation of national and provincial and municipal requirements of the relevant policies and measures, through the policy support incentives to further stimulate the potential for social consumption
Power to accelerate support for the growth of the manufacturing sector, make up for the shortcomings of the board, forging the long board, accelerate the cultivation of the service industry development, and promote the development of the region's economy. Service industry development, promote the region's economy to achieve high-quality sustainable development.
Two, the focus of work
(a) Encourage private project investment. Promote private investment projects early start, early construction, early formation of physical works. Since 2021 and substantial start of the project, every additional 3 million yuan of fixed asset investment into the statistics, to give 10,000 yuan incentive, and so on, the cumulative annual incentives for a single project does not exceed 300,000 yuan.
(ii) Encourage enterprises to ascend to the upper limit. For the first time the annual standard and added to the database of the "four" enterprises, to give a maximum of 50,000 yuan reward; for the first time the monthly standard and added to the
In the database of the above-scale industrial, above-scale service industry, above the qualification of the construction industry and real estate enterprises, to give a maximum of 100,000 yuan reward; for the first time the monthly ceiling and added to the database of the limited Wholesale, retail, lodging and catering enterprises will be rewarded with 50,000 yuan (including individual households and large individuals in the library to legal person enterprises). The above incentive funds according to
according to the "one-time recognition, payment in installments" way to cash, 30% of the first year, 30% of the second year, the third year, 40% of the proportion of three years, during the period of time, such as the enterprise to move out of the high-tech
Zone or withdrawal or turnover (sales, turnover) year-on-year decline will be terminated. Reward.
(3) Encourage the retail catering industry to increase revenue. In (May 27-June 1) for the public in the chat about 3 million yuan of consumer coupons, to enhance the public in the high-tech zone supermarket retail, food service, gas stations, car sales and other industries to spend enthusiasm.
(4) Encourage the development of headquarters economy. Settled in the high-tech zone headquarters enterprises by the paid-up capital of more than 100 million yuan, recognized as a reward of 2 million yuan; paid-up capital of 50 million yuan - 100 million yuan, recognized as a reward of 1 million yuan; other support policies in accordance with the current policy.
(E) Encourage centralized management and settlement. Encourage merchants and enterprises to voluntarily set up a "unified cash register, unified accounting, unified tax reporting" legal entity, and into the "regulation" "limited" statistics. Within three years from the year following the year of inclusion, its business income (sales, turnover) growth rate exceeds the average growth rate of the region's "regulation" "limited" year, the following year, respectively, to give 100,000 yuan, 50,000 yuan of incentives.
(F) to encourage new economic development. The monthly cap and new inventory of new business
enterprises, with reference to the limited wholesale and retail trade, accommodation and catering industry standards to give incentives.
(VII) Encourage enterprises to grow bigger and stronger. The year-on-year growth rate of the output value of the above-statistics industrial enterprises in the library exceeds the average growth rate of the above-statistics industry in the whole region; the year-on-year growth rate of the sales (turnover) of the above-statistics wholesale, retail, lodging and catering enterprises exceeds the average growth rate of the above-statistics wholesale, retail and lodging and catering industry in the whole region; the year-on-year growth rate of the operating income of the above-statistics service enterprises exceeds the average growth rate of the above-statistics service industry in the whole region, and in the following year, a one-time lump sum will be given to the enterprises according to the industry. enterprises 50,000 yuan, 20,000 yuan, 10,000 yuan reward. If there are fewer than two enterprises in the above industries, the growth rate of the enterprises in the industry needs to be higher than the city's average growth rate.
(H) to encourage the development of manufacturing industry. The annual output value of more than 20 million yuan and a year-on-year growth of more than 5% of the above manufacturing enterprises, output value year-on-year increase of 10 million yuan for each 20,000 yuan reward, and so on. The maximum annual reward for a single enterprise is 300,000 yuan.
(ix) encourage enterprises to accelerate growth. For the first time recognized national, provincial and municipal "specializing in new" title of the enterprise, respectively, a reward of 1 million, 300,000, 50,000. For the first time recognized national and provincial "manufacturing single champion" title of the enterprise were awarded 1 million yuan, 500,000 yuan. Award 500,000 RMB to the enterprises which are recognized as "Gazelle Enterprise" for the first time. For the previous year's tax amount of more than 5 million yuan of manufacturing enterprises, or other procedures identified by the outstanding enterprises, the implementation of key support, in the procedures, Green Channel" and "Advance Channel" will be opened in terms of procedures, financial support and other aspects. Recognition of matters determined by the project seminar in accordance with the procedures, implementation.
(J) to encourage support for the construction industry enterprises. Construction enterprises in the area of single-month output value
50 million yuan, tax revenue of more than 2 million yuan, and the increase in output value of more than 10%, to give the maximum 100,000 yuan reward; increase in more than 15%, to give the maximum 300,000 yuan reward
Incentive; increase in output value of more than 20%, to give the maximum 500,000 yuan reward.
Three, safeguards
This policy recognizes the support, rewards, incentives, in accordance with the current procedures for high-tech zones, major issues can be taken into account in the implementation of the "one issue at a time". The above incentives in accordance with the provisions of the application of the principle of high, not double-counting. The projects supported, rewarded and incentivized by this policy and the sponsoring units are obliged to accept the supervision, audit, correspondence and other management behaviors in accordance with laws and regulations of the relevant departments of Hi-Tech Zone on the matters of support, rewards and incentives. The projects supported and rewarded by this policy shall recover the support and reward proceeds if they move out of the Hi-tech Zone within the agreed period. For those who falsify or take improper means to obtain supporting materials and support, rewards and incentives, once found, the corresponding qualification shall be withdrawn, and the relevant departments shall have the right to order the return of the corresponding proceeds or take the corresponding legal measures, and be recorded in the credit file of Hi-Tech Zone.
These measures are effective for 3 years from the date of publication.
Attachment 4
Related Policies on Tax Reduction and Exemption
I. From January 1, 2023, to December 31, 2027, the individual industrial and commercial enterprises whose annual taxable income does not exceed two million RMB portion, the individual income tax shall be reduced by half. From January 1, 2023 to December 31, 2027, the six taxes and two fees for small-scale VAT payers, small micro-profit enterprises and individual industrial and commercial households will be reduced by half. The policy of reducing the taxable income of small micro-profit enterprises by 25% and paying enterprise income tax at a rate of 20% will be extended until December 31, 2027, with the actual implementation of 5% of the taxable income of small micro-profit enterprises. Small micro-profit enterprises are effectively subject to a preferential enterprise income tax rate of 5 percent.
-- Announcement of the Ministry of Finance and the State Administration of Taxation on Further Supporting the Development of Small and Micro Enterprises and Individual Entrepreneurs with Regard to Relevant Tax Policies (Announcement of the Ministry of Finance and the State Administration of Taxation No. 12 of 2023)
Two, VAT is exempted for small VAT taxpayers with a monthly sales of less than 100,000 yuan (inclusive). Income from taxable sales to which the 3% levy rate applies is subject to a reduced VAT levy rate of 1%. Enforcement until December 31, 2027.
-- Announcement of the Ministry of Finance and the State Administration of Taxation on the Policy of Reducing and Exempting VAT for Small-Scale Taxpayers of Value-Added Tax (Announcement of the Ministry of Finance and the State Administration of Taxation No. 19 of 2023)
3. Income from guarantee fees obtained by taxpayers from providing financing guarantees for the borrowing and bond issuance of farm households, small and micro-enterprises, as well as self-employed industrial and commercial enterprises is exempted from value-added tax (VAT). It will be implemented until December 31, 2027.
-- Announcement of the Ministry of Finance and the State Administration of Taxation on the Continuation of the Implementation of the VAT Policy on Financing Guarantees for Farmers, Small and Micro Enterprises and Individual Entrepreneurs (Announcement of the Ministry of Finance and the State Administration of Taxation No. 18 of 2023)
Fourth, the overall restructuring of the enterprises in accordance with the relevant provisions of the Company Law of the People's Republic of China, including restructuring of unincorporated enterprises into limited liability companies or joint stock limited companies, change of a limited liability Ltd. or a limited liability company, a limited liability company into a limited liability company, the original enterprise investment body survives and holds more than 75% of the equity (shares) in the restructured (changed) company, and the restructured (changed) company inherits the rights and obligations of the original enterprise, the restructured (changed) company bears the original enterprise's land and housing rights and interests, exempted from the levy of deed tax.
--Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of Deed Tax Policies Related to the Restructuring and Reorganization of Enterprises and Institutions (Announcement of the Ministry of Finance and the State Administration of Taxation No. 17 of 2021)
Secretariat of Taxation of the Ministry of Finance
On the Announcement of the Policies of Further Supporting Taxes Related to the Development of Micro Enterprises and Individual Industrial and Commercial Enterprises
(Announcement of the Ministry of Finance and the State Administration of Taxation No. 12 of 2023)
In order to further support the development of small and micro enterprises and individual industrial and commercial households, the relevant tax and fee policies are hereby announced as follows:
I. From January 1, 2023, to December 31, 2027, the annual taxable income of the individual industrial and commercial households shall not be more than 200%. Individual industrial and commercial households shall be subject to a 50% reduction in personal income tax on the portion of their annual taxable income not exceeding 2 million yuan. Individual industrial and commercial households can enjoy this preferential policy on top of other existing preferential policies on individual income tax.
Second, from January 1, 2023 to December 31, 2027, small-scale taxpayers of value-added tax (VAT), small micro-profit enterprises and individual industrial and commercial households shall be subject to a 50% reduction in the levy and collection of resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land-use tax, stamp duty (excluding stamp duty on securities transactions), cultivated land occupancy tax, and surcharges on education fees and local education surcharges.
Third, the policy of calculating taxable income at a reduced rate of 25% and paying enterprise income tax at a rate of 20% for small and micro-profit enterprises will be extended until December 31, 2027, and will be implemented until December 31, 2027 for small and micro-profit enterprises.
Fourth, small-scale taxpayers of value-added tax (VAT), small micro-profit enterprises and individual industrial and commercial households that have already enjoyed other preferential policies in accordance with the law, such as resource tax, urban maintenance and construction tax, real estate tax, urban land-use tax, stamp duty, cultivated land occupancy tax, surcharge on education fees, local education surcharge, etc., shall be able to enjoy the preferential policies stipulated in the second article of the Announcement on a superposition basis.
V. Small and micro-profit enterprises as referred to in this announcement refer to enterprises engaged in non-restricted and prohibited industries and meeting the three conditions of annual taxable income not exceeding 3 million yuan, the number of employees not exceeding 300, and the total assets not exceeding 50 million yuan.
The number of employees includes the number of employees who have established labor relations with the enterprise and the number of labor dispatch employees accepted by the enterprise. The indicators of the number of employees and total assets shall be determined by the quarterly average of the enterprise for the whole year. The specific formula is as follows:
Quarterly average = (beginning of the quarter + end of the quarter) ÷ 2
Quarterly average for the whole year = sum of quarterly averages for the whole year ÷ 4
If an enterprise opens for business or terminates its business activities in the middle of the year, the actual period of its business operation will be taken as a tax year to determine the above relevant indicators.
The determination of small and micro-profit enterprises is based on the results of the annual remittance of enterprise income tax. Newly-established enterprises registered as general VAT payers, engaged in industries not restricted or prohibited by the state, and meeting the two conditions of having no more than 300 employees at the end of the last month of the filing period and having total assets of no more than 50 million yuan, may file a declaration for enjoying the preferential policies stipulated in Article 2 according to the small and micro-profitable enterprises prior to the first time of handling the remittance.
Fifth, before the date of this announcement, the relevant tax has been levied, taxpayers can offset the tax payable in subsequent months or be refunded. The taxpayers who have been canceled before the date of the announcement will no longer enjoy the benefits retroactively.
The Announcement of the Ministry of Finance and the State Administration of Taxation on the Further Implementation of the Policy of Reducing and Exempting "Six Taxes and Two Fees" for Small and Micro Enterprises (Announcement No. 10 of the Ministry of Finance and the State Administration of Taxation of 2022) and the Announcement of the Ministry of Finance and the State Administration of Taxation on the Preferential Policies on Income Tax for Small and Micro Enterprises and Individual Industrial and Commercial Entities (Announcement No. 6 of the Ministry of Finance and the State Administration of Taxation of 2023) on individual industrial and commercial enterprises. (Announcement No. 6 of 2023 of the State Administration of Finance and Taxation) on the Preferential Policies on Income Tax for Small and Micro Enterprises and Individual Industrial and Commercial Households.
This announcement is hereby made.
Secretariat of Taxation of the Ministry of Finance
August 2, 2023
Secretariat of Taxation of the Ministry of Finance
Announcement on the Policy of Reducing and Exempting Value-added Tax for Value-added Tax for Small Taxpayers
(Announcement of the General Administration of Taxation of the Ministry of Finance, No. 19, 2023)
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In order to further support the development of small and micro-enterprises and individual industrial and commercial households, the announcement on the continuation of the policy of VAT exemption and reduction for small-scale taxpayers is as follows:
I. Small-scale taxpayers of VAT with a monthly sales of less than 100,000 yuan (inclusive) are exempted from the levy of value-added tax (VAT).
Second, VAT small-scale taxpayers applying a 3% levy rate on taxable sales income shall be subject to a reduced VAT levy rate of 1%; prepaid VAT items applying a 3% pre-payment rate shall be subject to a reduced pre-payment VAT rate of 1%.
Third, this announcement shall be implemented until December 31, 2027.
This announcement is hereby made.
Secretariat of Taxation, Ministry of Finance
August 1, 2023
Ministry of Finance General Administration of Taxation
On the continuation of the implementation of the policy of value-added tax on guarantee for financing of farmers, small and micro-enterprises, and individual industrial and commercial enterprises
Bulletin on VAT Policy for Guarantees
(Announcement of the Ministry of Finance and the State Administration of Taxation No. 18 of 2023)
In order to further support the financing of farmers, small and micro-enterprises, and self-employed industrial and commercial households, the relevant tax policies are hereby announced as follows:
I. The guarantee fee income obtained by taxpayers from the provision of guarantee for the borrowing of loans and issuance of bonds for farmers, small and micro-enterprises and self-employed industrial and commercial households, as well as the guarantee fee income obtained from the provision of guarantee for the abovementioned loans and issuance of bonds are hereby announced as follows The guarantee fee income obtained by taxpayers from providing financial guarantees for farmers, small enterprises, micro-enterprises and individual industrial and commercial households to borrow money and issue bonds, as well as the income obtained from re-guarantee fee from providing re-guarantees for the abovementioned financial guarantees (hereinafter referred to as the original guarantees) are exempted from VAT. If the re-guarantee contract corresponds to more than one original guarantee contract, the original guarantee contracts shall all be subject to the VAT exemption policy. Otherwise, the re-guarantee contracts shall be subject to VAT in accordance with the regulations.
2. Farm households referred to in this announcement refer to households residing permanently (for more than one year) in the administrative areas of townships (excluding Chengguan Township), including households residing permanently in the administrative villages under the jurisdiction of Chengguan Township, and households residing permanently for more than one year in the local area without local household registration, and the employees of state-owned farms. Collective households of state-owned economic institutions, organizations, schools, enterprises and institutions located in the administrative areas of townships (excluding Chengguan townships) and within the administrative villages under the jurisdiction of Chengguan townships; and households with local hukou that have been out of the country for more than one year to earn a living are not considered to be agricultural households, regardless of whether or not they have retained contracted arable land. Agricultural households take the household as the statistical unit, and can engage in both agricultural and non-agricultural production and operation. The determination of guarantees and re-guarantees for farm households shall be based on whether the guaranteed person was a farm household at the time the original guarantee came into effect.
Small enterprises and micro-enterprises referred to in this announcement refer to small enterprises and micro-enterprises that comply with the "Provisions on the Standardization of Small and Medium-sized Enterprises" (Ministry of Industry and Information Technology of the People's Republic of China, Lianshi Enterprise 〔2011〕 No. 300). Among them, the indicators of total assets and employees are determined by the actual status when the original guarantee takes effect; the indicator of business income is determined by the cumulative number of 12 natural months before the original guarantee takes effect, and if it is less than 12 natural months, it is calculated in accordance with the following formula:
Business Income (Yearly)=Business Income of the Enterprise during the Actual Period of Survival/Number of Months of the Actual Period of Survival of the Enterprise×12
Taxpayers should keep the relevant tax-exemption The taxpayers shall keep the relevant tax-exempt materials for reference, separately account for the income from financing guarantee fees and re-guarantee fees that meet the conditions for tax exemption, and apply for tax declaration to the competent tax authorities in accordance with the current regulations; if they are not separately accounted for, they shall not be exempted from value-added tax.
Third, this announcement is implemented until December 31, 2027.
This announcement is hereby made.
Secretariat of Taxation, Ministry of Finance
August 1, 2023
Ministry of Finance General Administration of Taxation
Announcement on Continuing the Implementation of Deed Tax Policies Related to the Restructuring and Reorganization of Enterprises and Public Institutions
(Announcement of Ministry of Finance and General Administration of Taxation No. 17 of 2021)
In order to support the restructuring and reorganization of enterprises and institutions and to optimize the market environment, we hereby announce the following on the continuation of the relevant deed tax policies:
I. Restructuring of Enterprises
Enterprises have been restructured as a whole in accordance with the relevant provisions of the Company Law of the People's Republic of China, including non-corporate enterprises restructured into limited liability companies or joint stock companies, limited liability companies changed into joint stock companies, and limited liability companies changed into joint stock companies. Ltd., a limited liability company into a joint stock limited company, a joint stock limited company into a limited liability company, the original enterprise's investment body survives and holds more than 75% of the equity (shares) in the restructured (changed) company, and the restructured (changed) company inherits the rights and obligations of the original enterprise, the restructured (changed) company bears the original enterprise's land and housing ownership, exempted from the levy of deed tax.
Second, the restructuring of institutions
If an institution is restructured into an enterprise in accordance with the relevant state regulations, and the original investment body survives and contributes more than 50% of the capital (equity, shares) in the restructured enterprise, the restructured enterprise shall be exempted from levying the deed tax if the restructured enterprise bears the ownership of the original institution's land and buildings.
Third, the merger of companies
Two or more companies, in accordance with the provisions of the law, the contract, merged into one company, and the original investment subject survives, the merged company to bear the original merger of the parties to the land, housing, property rights, exemption from the deed tax.
Division of a company
If a company is divided into two or more companies with the same investment subject as the original company in accordance with the provisions of the law and the agreement of the contract, the company is exempted from levying the deed tax on the land and house ownership of the original company after the division.
Enterprise bankruptcy
Enterprise bankruptcy is implemented in accordance with relevant laws and regulations, and creditors (including employees of the bankrupt enterprise) are exempted from levying deed tax for bearing the land and housing ownership of the bankrupt enterprise in satisfaction of its debts; for non-creditors bearing the land and housing ownership of the bankrupt enterprise, where all the employees of the original enterprise have been properly resettled in accordance with relevant national laws and regulations, such as the Labor Law of the People's Republic of China, and other provisions, a contract has been signed with all the original employees. For non-creditors bearing the land and housing ownership of the bankrupt enterprise, who have properly settled all the employees of the former enterprise in accordance with the Labor Law of the People's Republic of China and other relevant national laws and regulations and policies, and who have signed the labor contracts with all the employees of the former enterprise with a service period of not less than three years, the deed tax is exempted; and for the more than 30% of the employees of the former enterprise, who have signed the labor contracts with a service period of not less than three years, the deed tax is reduced by half.
Sixth, the transfer of assets
To bear the people's governments at or above the county level or the state-owned assets management department in accordance with the provisions of the administrative adjustment, transfer of state-owned land, housing ownership of the unit, exempted from the levy of deed tax.
The transfer of land and building ownership between enterprises belonging to the same investment entity, including the transfer of land and building ownership between the parent company and its wholly-owned subsidiaries, between wholly-owned subsidiaries belonging to the same company, and between the same natural person and his/her sole proprietorship or limited company, are exempted from the levy of deed tax.
The capital increase of a parent company to its wholly-owned subsidiary by land and building ownership is regarded as a transfer and is exempted from the deed tax.
VII. Conversion of Debt to Equity
Enterprises approved by the State Council to convert debt to equity are exempted from levying deed tax on the land and building ownership of the original enterprise assumed by the newly-established company after the conversion of debt to equity.
VIII. Granting of Land or Capital Contribution
To bear the original restructuring and reorganization of enterprises and institutions by way of granting land or capital contribution by the State, the land allocated to them is not within the scope of tax exemption as stipulated above, and the bearer shall be required to levy the deed tax in accordance with the regulations.
Nine, the transfer of equity (shares)
In the transfer of equity (shares), units, individuals bear the company's equity (shares), the company's land, housing ownership does not transfer, do not levy deed tax.
Ten, the meaning of the relevant terms
The enterprises and companies referred to in this announcement refer to those established in accordance with the relevant laws and regulations of China and registered in China.
The survival of the investment subject referred to in this announcement means that the contributors of the original restructured and reorganized enterprises and institutions must be present in the restructured and reorganized enterprises, and the proportion of the contributors' contributions can be changed.
The same investment subject referred to in this announcement means that there is no change in the contributors before and after the separation of the company, and the contribution ratio of the contributors can be changed.
XI. This announcement shall be implemented from January 1, 2021 to December 31, 2023, as of the date of implementation. From the date of implementation, enterprises and institutions in the process of restructuring and reorganization, in line with the provisions of this announcement but have paid the deed tax, can apply for a tax refund; involved in the deed tax has not yet been dealt with and is in line with the provisions of this announcement, can be implemented in accordance with the provisions of this announcement.
Secretariat of Taxation, Ministry of Finance
April 26, 2021
Attachment 5
Implementation Rules for Subsidies for Living and Renting Accommodation for Talents Introduced to Liaocheng City
(Trial)
Article 1 To implement the CPC Shandong Provincial Committee and Shandong Provincial People's Government's "Opinions on Doing a Good Job in Talent Supporting the Conversion of New and Old Dynamics" (Lufa [2017] No. 26) as well as the CPC Liaocheng Municipal Party Committee and Liaocheng Municipal People's Government's "Implementing Opinions on Further Strengthening the Work of Introducing High-level and High-skilled Talents" (Liaofa [2017] No. 18), to further improve the introduction of talent rental and living subsidies, to encourage and attract high-level and highly skilled personnel to chat employment and entrepreneurship, the formulation of these rules.
Article 2 Subsidized objects. Refers to the "Liaocheng City, the introduction of talents identified in accordance with the implementation rules (for trial implementation)" identified various types of introduced talents.
Article 3 Subsidy Standards
(1) Subsidies for Living
1. 20,000 RMB per month for top talents;
2. 5,000-10,000 RMB per month for top talents;
3. 5,000-10,000 RMB per month for enterprises that have introduced full-time, signed labor contracts for more than 3 years and participated in social insurance in the local area. Senior professional and technical talents, doctoral and master's degree students will be given living subsidies of RMB 1,500, RMB 1,000 and RMB 800, respectively;
4. For the introduced chief technicians above the municipal level and up to the World Skills Competition medal winners, the monthly subsidies will be given to the chief municipal technicians of RMB 800 yuan, the chief provincial technicians of RMB 1,000 yuan, the chief national technicians of RMB 1,200 yuan and the medal winners of RMB 1,500 yuan for the World Skills Competition, upon the recognition of the evaluation. Skills Competition medalists 1500 yuan living allowance;
5. Full-time doctoral, master's and bachelor's degree graduates to the city to start their own businesses and participate in local social insurance, respectively, will be given 3,000, 1,500 and 1,000 yuan per month to subsidize their living.
(B) rental subsidies
According to the needs of talents, the need to provide leased apartments for talents, with reference to the "Liaocheng City, the introduction of housing support for talents implementation rules (for trial implementation)"; if you do not need to provide leased apartments for talents, by the government each month to the top talent to issue 3,000 yuan, the high-end talent to issue 2,000 yuan, the urgent need of professional and technical talents and the provincial level of the Chief Technician (including) or more highly skilled personnel to issue 3,000 yuan. Including) above the highly skilled personnel issued
1000 yuan rental subsidies.
(3) The subsidy period is up to 3 years.
Article 4 Application Procedures
(1) Application. The imported talents submit the Application Form for Living and Rental Subsidy for Talents Introduced to Liaocheng City (see Exhibit 1). In accordance with the principle of local management, the employer shall apply to the county-level "one-stop" integrated service platform for the introduction of talents (hereinafter referred to as the "'one-stop' service platform"), and submit the application to the municipal "one-stop" service platform. The application shall be submitted to the municipal "one-stop" service platform. Municipal units are directly reported to the city's "one-stop" service platform.
(ii) Review. City "one-stop" service platform within 10 working days, the declaration of material review, the list of subsidies to be subsidized and standards in the relevant news media, websites and reporting units to be publicized, the publicity period of not less than 7 working days.
(3) Validation. Publicity without objection or objection is not established, by the city "one-stop" service platform to put forward the list of subsidies and standards, reported to the Municipal Bureau of Human Resources and Social Security validation, coordination with the Municipal Bureau of Finance in accordance with the relevant provisions of the management of financial funds disbursement of funds, issued once every six months. The implementation status will be reported to the Office of the Municipal Talent Work Leading Group for the record.
Article 5 Where the high-level talents who leave the employment position of their enterprises or no longer operate the enterprises they founded, the subsidies will be stopped. The units and individuals who falsely claimed or seized the subsidy funds shall be dealt with seriously in accordance with the law.
Article VI These rules are not exhaustive, in accordance with the relevant provisions of the state and provincial and municipal implementation.
Article 7 These rules shall be interpreted by the Municipal Human Resources and Social Security Bureau and the Municipal Talent Work Leading Group Office.
Consultation telephone: 0635-8213519, supervision telephone: 0635-8264105.
Article VIII These rules shall come into force on the date of publication.
