One, the overall requirements
(a) Guiding ideology. Adhere to Xi Jinping's thought of socialism with Chinese characteristics in the new era as a guide, fully implement the spirit of the 20th CPC National Congress and the 1st and 2nd Plenary Sessions of the 20th CPC Central Committee, thoroughly implement the spirit of General Secretary Xi Jinping's visit to Yunnan's important speeches and important instructions, conscientiously implement the decision-making and deployment of the CPC Central Committee and the State Council on the promotion of the development of self-employed businessmen as well as the work arrangements of the provincial party committee and the provincial government, and promote the high-quality development of the self-employed businessmen as the theme, and promote the development of self-employed businessmen as the theme. With the theme of promoting the high-quality development of individual industrial and commercial households, optimizing the business environment and enhancing the ability of sustainable development as the main line, we are striving to create a fair and competitive market environment and promote the better development of the individual economy.
(2) Main objectives. By 2025, the institutional mechanism and policy system for promoting the development of individually owned businesses will be basically formed, the environment for equal participation in market competition will be more optimized, the total number of individually owned businesses will be steadily increasing, the structure will be more reasonable, the quality will be significantly improved, and the activeness will reach more than 65%. By 2030, the number of individually owned businesses per 1,000 people will strive to enter the first tier of the province. By 2035, the market environment, policy environment and rule of law environment to promote the high-quality development of individual business households will be more perfect, and the role of individual business households in promoting economic development, improving people's livelihood, and driving entrepreneurship and innovation will be more prominent.
Second, reduce the operating costs of self-employed businessmen
(3) according to the state regulations to phase in the implementation of the policy of deferring the payment of social insurance premiums. For the production and business difficulties of individual business households, the continuation of the phased deferred payment of social insurance premiums policy. Qualified individual business households with reference to the implementation of the enterprise preferential unemployment insurance stabilization refund policy, individual business households apply for deferred payment of old-age pension, unemployment, industrial injury premiums can be taken by December 15, 2023 by installments or month-by-month way to make up for the period of making up for the late payment fee is exempted. (Municipal Human Resources and Social Security Bureau, Municipal Finance Bureau, Municipal Taxation Bureau, etc. in accordance with the division of responsibilities)
(4) the implementation of VAT small-scale taxpayers to reduce or waive the value-added tax and other policies. Small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) are exempted from VAT. VAT small-scale taxpayers applying a 3% levy rate on their taxable sales income will be subject to a reduced VAT levy rate of 1%; and VAT prepayment items applying a 3% prepayment rate will be subject to a reduced VAT prepayment rate of 1%. The implementation period is until December 31, 2027. Taxpayers in the production service industry are allowed to offset their taxable amount by 5% of the current deductible input tax; taxpayers in the living service industry are allowed to offset their taxable amount by 10% of the current deductible input tax. The implementation period is until December 31, 2023. (Municipal Taxation Bureau, Municipal Finance Bureau in accordance with the division of responsibilities)
(e) Implementation of the policy of reducing part of the income tax. From January 1, 2023 to December 31, 2027, individual industrial and commercial households with annual taxable income not exceeding 2 million yuan will be subject to a 50% reduction in personal income tax. Individual industrial and commercial households can enjoy this preferential policy on top of other existing preferential policies on individual income tax. (Municipal Taxation Bureau, Municipal Finance Bureau in accordance with the division of responsibilities)
(F) seriously implement other preferential policies on value-added tax. Qualified individual industrial and commercial households will continue to implement the policy of refunding VAT credits at the end of the VAT period. Individual industrial and commercial households selling self-produced agricultural products, engaging in wholesaling and retailing of vegetables, some live and fresh meat and egg products, selling agricultural production materials such as pesticides, agricultural films and agricultural machinery, engaging in wholesaling and retailing of books, transferring copyrights, selling self-constructed and self-occupied housing, engaging in the business of transferring financial commodities and so on can enjoy the preferential policies of exempting VAT according to the regulations. The implementation period shall be in accordance with the national unified regulations. (Municipal Taxation Bureau, Municipal Finance Bureau in accordance with the division of responsibilities)
(7) the implementation of the "six taxes and two fees" reduction and exemption policy. We will fully implement the tax and fee support policies, continuously improve the quality and efficiency of tax and fee collection and service, and create a better business environment for tax. From January 1, 2023 to December 31, 2027, individual industrial and commercial households will be entitled to a 50% reduction in 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), arable land occupation tax, education surcharge and local education surcharge. 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, property tax, urban land use tax, stamp duty, cultivated land occupation tax, surcharge on education fees and surcharge on local education, can enjoy the preferential policies of this article in a stacked manner. (Municipal Taxation Bureau, Municipal Finance Bureau in accordance with the division of responsibilities)
(8) Strengthen insurance protection. Guiding individual businessmen without employees to participate in basic pension insurance and medical insurance for enterprise workers in their personal capacity, and promoting individual businessmen with employees to participate in basic pension insurance for enterprise workers in the form of a unit, industrial injury insurance, medical insurance, maternity insurance, and pay social insurance premiums in accordance with the provisions of the law to enjoy the relevant treatment. They continue to implement the policy of phased reductions in unemployment insurance, and further reduce the burden of social security contributions on individual industrial and commercial households with employed workers. For self-employed industrial and commercial households with business difficulties caused by natural disasters, accidents and calamities, public health incidents, social security incidents, etc., it is necessary to increase the efforts of financial assistance, tax and rent reduction and other policy support in light of the actual situation. (Municipal Human Resources and Social Security Bureau, Municipal Civil Affairs Bureau, Municipal Taxation Bureau in accordance with the division of responsibilities)
Three, to increase the financial support
(IX) increase financial policy support. Counties (districts), departments to promote the development of the main body of the financial policy and funding channels, optimize the financial structure of the relevant areas of special funds, increase the development of individual business support. The people's governments of counties (districts) in a position to do so should coordinate the arrangement of special funds for the relief of individual industrial and commercial households. Municipal small and medium-sized enterprise development special funds to meet the conditions of the "individual to enterprise" enterprises in accordance with the provisions of the subsidies, project grants, loan subsidies and other support. [Municipal Industry and Information Technology Bureau, Municipal Finance Bureau, Municipal Commerce Bureau, Municipal Culture and Tourism Bureau, Municipal Market Supervision Bureau and other departments, the county (district) people's governments in accordance with the division of responsibilities]
(10) promote the implementation of entrepreneurial guaranteed loans and subsidized interest policy. Ex-servicemen engaged in self-employment or cooperative business, college graduates (including college student village officials and students returning from abroad), rural migrant workers returning home to start their own businesses, rural entrepreneurial farmers, the population of poverty eradication and monitoring of the target, urban registered unemployed, people with employment difficulties (including people with disabilities), network merchants, employees of the enterprise to eliminate excess production capacity and the unemployed, ex-offenders, and new citizens and other entrepreneurs who have been registered or registered In accordance with the relevant regulations, they can apply for three-year business start-up loans of up to 200,000 yuan for individuals and 1.1 million yuan for partnerships, with the interest on the part below LPR-150 BP borne by the borrower and the rest subsidized by the government. Borrowers who are active in repayment of loans, have strong ability to promote employment, and have good entrepreneurial projects can continue to apply for guaranteed loans for business start-ups, but the cumulative total shall not be more than three times. (Municipal Finance Bureau, Municipal Human Resources and Social Security Bureau, the People's Bank of China Lijiang City Center Sub-branch in accordance with the division of responsibilities)
(k) Increase entrepreneurial employment support. Focusing on stabilizing and preserving employment, the implementation of a regular mechanism to help enterprises stabilize jobs. The implementation of entrepreneurial guaranteed loans and interest rate subsidies, employment subsidies, social security subsidies and other policies. Actively support the entrepreneurship and employment of 10 key groups, including college graduates (including college village officials and students who have returned to China after studying abroad), demobilized and rehabilitated veterans, farmers who start their own businesses in rural areas, rural migrant workers who return to their hometowns to start their own businesses, the population that has been lifted out of poverty, registered unemployed persons in cities and towns, persons with difficulties in finding employment (including persons with disabilities), employees of enterprises that have dissolved overcapacity and the unemployed, online merchants, and persons who have completed their prison sentences, etc., and offer individual -6- guaranteed entrepreneurial loans of less than 100,000 yuan to the above groups. For the above groups, the requirement of counter-guarantee for individual-6-entrepreneurial guaranteed loans of less than 100,000 yuan will be abolished in principle, and financial interest rates will be subsidized in accordance with the regulations. Implementing the policy of subsidizing vocational skills training. Support the construction of Lijiang Teachers College, Vocational Education Park and other integration of production and education school infrastructure, and actively declare the integration of production and education pilot units. [Municipal Human Resources and Social Security Bureau lead; Municipal Development and Reform Commission, Municipal Finance Bureau, Municipal Market Supervision Bureau and other departments, the counties (districts) people's governments in accordance with the division of responsibilities]
(XII) increase financial support. Give full play to the role of risk compensation for small and medium-sized micro-enterprise loans, encourage financial guarantee institutions to reduce the counter-guarantee requirements under the premise of controllable risk, to provide financing for qualified individual businessmen to increase credit support for single-family guarantee amount of less than 5 million yuan, the guarantee rate of not more than 1%, in accordance with the relevant policies and regulations to give subsidies for guarantee fees and risk compensation support. Implement the policy of reducing the payment handling fee for individual business households, encourage banking financial institutions to waive the bank account service fee, reduce the RMB transfer and remittance handling fee, bank card swipe handling fee, and cancel part of the bill business charges. [Municipal Finance Office, People's Bank of China Lijiang city center sub-branch, Lijiang Banking and Insurance Supervision Branch lead; Municipal Development and Reform Commission, Municipal Finance Bureau, Municipal Bureau of Market Supervision and other departments, the counties (districts) People's Government in accordance with the division of responsibilities]
(xiii) Provide more credit support. Comprehensive use of refinancing and other monetary policy tools to guide commercial banks to increase credit support for individual business households. Encourage banking financial institutions to develop exclusive credit products according to the characteristics of self-employed business households, promote the borrow-and-return loan model, and expand credit loans and first-credit household support. (People's Bank of China Lijiang city center sub-branch, Lijiang Banking and Insurance Supervision Bureau and other departments, the city financial office in accordance with the division of responsibilities)
Four, optimize the business environment of the individual businessman
(xiv) Continuously promote the facilitation of the access to exit. The implementation of individual business registration intelligent examination and approval, the full implementation of "online, palm office, self-help office", difficult groups to help do and other ancillary services, to guide the individual business households through the mobile terminal, self-service terminal channels, "zero-7-" way for registration. Meet" way for registration, to achieve "zero cost" registration. The implementation of individual business electronic business license, electronic seals, electronic invoices issued simultaneously with the application, relying on the individual business start-up "One Window" platform, expanding the bank appointment account services, social security registration and other application scenarios. Continuously promote the simple deregistration of individual business households and improve the system of business closure. Optimize the tax write-off service, the eligible taxpayers to provide "instant" or "commitment system to deal with the lack of" services. The city market supervision bureau lead; city public security bureau, city human resources and social security bureau, city tax bureau, the People's Bank of China Lijiang city center sub-branch of the department, the county (district) people's government in accordance with the division of responsibilities]
(xv) actively provide efficient services. Relying on Lijiang City, small and medium-sized microenterprise financial services platform, the timely release of fiscal and financial policies, to play the policy cluster effect. Through the government hall outposts, strengthen the policy publicity, financial support and other services. Promote the use of provincial small and medium-sized enterprise public legal services online platform, for individual businessmen to provide online intelligent legal services. Promote the construction of tax service halls and intelligent tax service halls, and expand "non-contact" and "non-meeting" tax and fee payment services. [Municipal Finance Office, Municipal Bureau of Justice, Municipal Taxation Bureau lead; Municipal Human Resources and Social Security Bureau, the People's Bank of China Lijiang City Center Branch, Lijiang Banking and Insurance Supervision Bureau and other departments, the counties (districts) People's Government in accordance with the division of responsibilities]
(16) Maintaining a fair and competitive market order. Fully implement the fair competition review system, strengthen the stock policy cleanup and review of incremental policies, broaden the coverage of third-party assessment and cross-assessment, and strictly prevent departments from formulating or implementing discriminatory policies, measures and methods for individual businessmen in terms of qualification licenses, project declarations, government procurement, bidding and bidding, so as to create a fairer and more orderly institutional environment. We will intensify our efforts to enforce the law and justice for violations of the law, and expose typical cases at the appropriate time to further regulate the market and governmental behavior. It will further promote anti-monopoly and anti-unfair competition law enforcement, and prevent enterprises with dominant positions from squeezing the living space of individual entrepreneurs. Maintaining fair competition in the platform economy, standardizing promotional activities on Internet platforms, and encouraging and guiding platform enterprises to provide individual businessmen with the necessary basic platform services, universal traffic guidance services and stage-by-stage concessions. Strengthening the supervision and inspection of charges in key areas such as transportation and logistics, finance and public utilities, and resolutely curbing indiscriminate charges, fines and distributions. Strengthen the monitoring and early warning of commodities, enhance the regulation of market supply and demand, and crack down on illegal behaviors such as fabrication and dissemination of information on price increases, hoarding, and price gouging. Strengthen credit supervision, according to law and regulations to play the role of credit discipline, and guide individual businessmen to operate honestly and trustworthy. [Municipal Development and Reform Commission, Municipal Bureau of Industry and Information Technology, Municipal Bureau of Transportation, Municipal Bureau of Commerce, Municipal Bureau of Market Supervision and other departments, the counties (districts) people's governments in accordance with the division of responsibilities]
(xviii) Actively implement the inclusion of prudential supervision. In-depth implementation of the "Administrative Penalty Law", "Regulations for Promoting the Development of Individual Entrepreneurs" and other laws and regulations, a balanced grasp of the supervision and enforcement of the "legal reasoning and emotion", and actively explore the inclusion of prudent supervision of individual entrepreneurs and flexible law enforcement, individual entrepreneurs with minor violations of the law, take the initiative to rectify the situation and did not cause any serious consequences, according to the law to be lighter, mitigated or Exemption from punishment. Under the premise of strictly abiding by the law and the safety bottom line, leaving enough space for development, strengthening the prevention beforehand, moving forward the supervision gate, fully utilizing the methods of reminding, advising, suggesting and guiding to strengthen the administrative guidance, strengthening the prevention and education of illegal behaviors and urging to correct them, and guiding the individual industrial and commercial households to operate in a legal and standardized manner. The government of each county (district) is responsible in accordance with the division of responsibilities]
V. Enhance the quality of the development of individual business households
(XVIII) Implementation of the type and classification of the cultivation. Explore the establishment of individual businessmen type classification cultivation standards, according to the scale of operation, revenue level, etc., the individual businessmen divided into "survival", "growth", "development", to adopt personalized and differentiated support measures. Personalized and differentiated support measures are taken to enhance the quality of development of individual business households. Support and cultivate famous small stores, create business models in the fields of intangible cultural heritage, tourism hospitality, sales of local specialties, specialty catering services, etc., and excavate and cultivate "old craftsmen" and "old artisans" with the responsibility of promoting traditional folk skills and inheriting intangible cultural heritage. It also encourages individual businessmen to actively participate in new economic forms such as new technologies, new industries, new business forms and new modes; guides and supports individual businessmen to accelerate digitalization, encourages individual businessmen to develop online business models, deepens data-docking cooperation with e-commerce platforms, improves network sales capacity, and actively promotes the integrated development of online and offline business. The integration of online and offline business development is actively promoted. [Municipal Market Supervision Bureau lead; Municipal Development and Reform Commission, Municipal Human Resources and Social Security Bureau, Municipal Bureau of Commerce, Municipal Culture and Tourism Bureau, Municipal Taxation Bureau and other departments, the counties (districts) people's governments in accordance with the division of responsibilities]
(19) support for the individual industrial and commercial enterprises to improve and upgrade the quality. In-depth implementation of the "individual to enterprise" action, in accordance with the "government guidance, policy support, the subject of voluntary registration in accordance with the law, departmental collaboration, efficient service" principle, co-ordinate and promote the transformation and upgrading of a certain scale of individual business enterprises, optimize the structure of the main body of the business, and improve the competitiveness and risk-resistant ability of the main body of the business. Improve the competitiveness and risk-resistant ability of business entities. Actively explore the implementation of the government to purchase accounting agency bookkeeping services for the transformation and upgrading of enterprises free of charge to provide accounting agency bookkeeping, tax reporting, financial accounting consulting, accounting business training and other services to reduce the cost of "individual to enterprise" to alleviate the "individual to enterprise" worries. [Municipal Market Supervision Bureau lead; Municipal Finance Bureau, Municipal Development and Reform Commission, Municipal Industry and Information Technology Bureau, Municipal Human Resources and Social Security Bureau, Municipal Taxation Bureau, the People's Bank of China Lijiang City Center Branch, Lijiang Banking and Insurance Supervision Branch, etc., the counties (districts) People's Government in accordance with the responsibilities of the division of labor]
(xx) to provide Quality standard technical assistance services. Focusing on the quality management needs of individual businessmen, in-depth quality infrastructure to help alleviate the plight of small and medium-sized micro-enterprises and individual businessmen special action, the comprehensive use of metrology, standards, inspection and testing and certification of quality infrastructure elements of resources, optimize and improve the quality of infrastructure online and offline integration of the service model, -10- to bring individual businessmen into the quality infrastructure "one-stop shop". Quality infrastructure "one-stop" services, "measurement services for small and medium-sized enterprises line", quality and technical assistance to help "improve quality and strong enterprises" activities within the scope of services for individual businessmen to enhance quality management capabilities, quality competitiveness, provide free expert advice and advice. Ability to improve quality management, quality competitiveness to provide free expert advice and support services. [City Market Supervision Bureau, the county (district) people's government in accordance with the division of responsibilities]
(xxi) Strengthen the supply of intellectual property services. Relying on the "National Intellectual Property Trademark Business Lijiang acceptance window", and actively provide individual businessmen with intellectual property policy advice, patent and trademark applications for registration, intellectual property rights and other services. Increase the protection of the name, trademark, patent, trade secrets and other rights of individual businessmen, encourage and support individual businessmen to improve the ability to create, protect and utilize intellectual property rights. Intellectual property policy advocacy, practical training and other activities, relying on the Yulong County Court "intellectual property disputes mediation room", for individual businessmen to provide intellectual property disputes "one-stop" judicial services. The city market supervision bureau, municipal intermediate people's court, the county (district) people's government in accordance with the division of responsibilities]
(xxii) support the integration of synergistic development. Strive for Lijiang City, small and medium-sized micro-enterprise financial services platform and Yunnan Province, small and medium-sized enterprise financing integrated credit service platform interconnection, promote the government, financial institutions, business subjects between the information convergence and sharing, effectively solve the financing problems due to asymmetry of information. Playing the role of the Zhongzheng Accounts Receivable Financing Service Platform, broadening the scope of pledges and collaterals. Encourage and guide venture capital organizations and other social funds to support the development of individual entrepreneurs. [City Market Supervision Bureau lead; City Development and Reform Commission, City Industry and Information Technology Bureau, City Bureau of Commerce, City Finance Office, People's Bank of China Lijiang City Center Branch, Lijiang Banking and Insurance Supervision Branch and other departments, the counties (districts) People's Government in accordance with the division of responsibilities]
Sixth, strengthen the safeguards
Sixth, strengthen the safeguards
Sixth, strengthen the safeguards
(xxiii) Strengthen the party building leadership. In-depth development of party members, "bright identity, bright duties, -11 - bright commitment" activities, guiding individual businessmen in the party as a pioneer, as an example, do a good job in the development of party members, and make every effort to promote the party's organization and the party's work in the coverage of the individual businessmen. Relying on the grass-roots market supervision offices to promote the construction of "small and specialized" party building guidance stations, strengthen the training and management of party building instructors, and actively play the leading role of "small and specialized" party building demonstration points to promote the quality of the party building work of the individual businessmen and promote the healthy and prosperous development of the individual businessmen and businesswomen. The party building demonstration points of "small individual specialties" will play a leading role in promoting the quality and efficiency of the party building work of individual industrial and commercial households and promoting the healthy and vigorous development of individual industrial and commercial households. The city market supervision bureau, the people's governments of the counties (districts) in accordance with the division of responsibilities](xxiv) to form a working force. Municipal support for the development of individual business members of the joint meeting of the units to seriously implement the work tasks and agreed matters, to strengthen the promotion of the development of individual business macro-guidance, comprehensive coordination and supervision and inspection, according to the circumstances of the timely adjustment and improvement of policies, and timely updating of the implementation of the successor policy. The counties (districts) should implement the territorial responsibility, coordinate the work of promoting the development of self-employed businessmen in the administrative area, and form a synergy of work. For the outstanding difficulties and problems reflected by individual businessmen, the offices of the joint meeting of departments at all levels to support the development of individual businessmen should be coordinated to establish a system of handing over, undertaking, supervising and canceling "three offices and a canceling", and supervise and solve the problems in a timely manner. Give full play to the role of individual private economic associations at all levels to provide services for individual businessmen, and safeguard the legitimate rights and interests of individual businessmen. [Municipal Market Supervision Bureau to lead; the city to support the development of individual business sector joint meeting member units, the county (district) people's government in accordance with the division of responsibilities]
(xxv) grasp the monitoring and scheduling. City, county (district) market supervision departments to establish and improve the development of individual business development "research, early warning, scheduling, promoting, asking for results" five theme system, strengthen the development of monitoring and analysis, regularly carry out sample surveys, monitoring statistics and analysis of the degree of activeness, strengthen the development of individual business information collection, sharing and use, and together with the relevant departments to grasp the implementation of the task of supporting the development of individual business. Support the implementation of the development of individual business tasks. [City Market Supervision -12- Administration lead; the city to support the development of individual business sector joint meeting member units, the county (district) people's government in accordance with the division of responsibilities]
(26) increase publicity and guidance. Counties (districts), municipal departments should take the policy publicity work as an important means to promote the development of individual businessmen, timely sorting and collection of relief and help preferential policies, make full use of the "three into the main body of the business", "individual businessmen service month" and other activities such as carrier, focusing on preferential policy publicity and interpretation, focusing on the development of the businessmen, and the development of the individual businessmen service month. Focus on publicizing and interpreting preferential policies, adopt flexible, diversified and simple and easy-to-understand methods to enhance the publicity effect, continuously improve social awareness, and promote the precise and direct policy reach. Increase the publicity of advanced individual industrial and commercial enterprises, give full play to the leading role of the demonstration, in accordance with the relevant provisions of the state, and actively do a good job in the national individual industrial and commercial enterprises advanced and typical commendation and reward recommended work. [Municipal Market Supervision Bureau to lead; the city to support the development of individual business sector joint meeting member units, the city of Agriculture and Rural Affairs Bureau, the City Bureau of Veterans Affairs, the counties (districts) People's Government in accordance with the division of responsibilities]
