Guangzhou issued "Ten Measures for Relief" to further support small and medium-sized enterprises and individual industrial and commercial households to tide over the difficulties of "non-stop supply of electricity, gas and water" in arrears
On June 10, the official website of the Guangzhou Municipal Government released the "Ten Measures for Guangzhou to Further Support the Bailout and Development of Small and Medium-sized Enterprises and Individual Industrial and Commercial Households" (hereinafter referred to as the "Ten Relief Measures").
Specifically, the "Ten Policies for Relief" mentions that three social security premium policies, including deferral of pension payments for small and medium-sized enterprises and individual industrial and commercial households, will be extended until the end of the year; During the epidemic prevention and control period, the implementation of "non-stop supply of arrears"; measures such as rent reduction and exemption for up to 6 months of rental housing in high-risk areas of the epidemic are aimed at further increasing the relief assistance to small and medium-sized enterprises and individual industrial and commercial households in Guangzhou. We will make every effort to help market entities to tide over the difficulties.
Text/Guangzhou Daily all-media reporters Long Kun and Shen Hui
Expand the scope of application of the "six taxes and two fees" reduction and exemption policy
In terms of "conscientiously implementing the tax rebate policy":
The "Ten Measures for Relief" proposes to implement the policies for small and micro enterprises to be exempted from value-added tax and to refund value-added tax credits; to postpone the payment of some taxes and fees for small and micro enterprises in the manufacturing industry, which will be implemented in the fourth quarter of 2021, for 6 months; The scope of application of the “six taxes and two fees” reduction and exemption policy is extended from small-scale value-added tax taxpayers to small low-profit enterprises and individual industrial and commercial households; taxpayers who meet the difficulties of tax reduction and exemption of real estate tax and urban land use tax will be exempted according to regulations. .
The "Ten Measures for Relief" also proposes to implement the pre-tax deduction of equipment and appliances for small and medium-sized enterprises. The equipment and appliances newly purchased by small and medium-sized enterprises with a unit value of more than 5 million yuan in 2022 can choose a one-time pre-tax deduction for the minimum depreciation period of 3 years. , the minimum depreciation period is 4 years, 5 years, 10 years can be deducted by half.
If an enterprise chooses to apply the above-mentioned policies, the losses resulting from insufficient deduction in the current year can be carried forward and made up in the next five tax years.
In terms of "reducing the social security burden of enterprises":
The "Ten Measures for Relief" proposes to continue the implementation of the policy of reducing unemployment insurance and work-related injury insurance premium rates in stages until April 30, 2023; continue to implement the policy of returning to stable jobs for inclusive unemployment insurance, with no layoffs in the previous year or the layoff rate not higher than The national urban survey unemployment rate control target (5.5%), the layoff rate of less than 30 insured employees (inclusive) is not higher than 20%, and the insured enterprises that meet the relevant conditions can enjoy rebates, and the rebate rate for small and medium-sized enterprises is from 60% to the highest raised to 90%.
The "Ten Policies for Relief" proposes to postpone the three social security premium policies of small, medium and micro enterprises and individual industrial and commercial households to the end of the year.
The social medical insurance premium rate for employees is reduced to 5.45% (including the maternity insurance rate), and the social medical insurance premium for employees who are flexibly employed, retired and deferred payment, and the unemployed is reduced to 7%.
Increase government procurement to support SMEs
In terms of "reducing business operating costs":
The "Ten Measures for Relief" proposed that small and micro enterprises and individual industrial and commercial households in the manufacturing and service industries that lease city-owned and district-owned state-owned houses (excluding residential purposes) in Guangzhou will be given a 3-month rent reduction or exemption, and will be listed as a rent reduction in 2022. In the administrative area of the municipal district where the high-risk areas of the epidemic are located, the rent will be reduced or exempted for an additional 3 months, and the total rent for the whole year will be reduced and exempted for a maximum of 6 months.
All competent departments promote the lessees of state-owned houses to implement rent reduction or exemption to the final lessee, and encourage the intermediate subletters of state-owned houses to reduce or exempt the difference between the intermediate sublease.
If the performance of state-owned enterprises or institutions is affected by rent reduction or exemption, it shall be recognized in the assessment according to the actual situation.
The "Ten Measures for Relief" proposes that all districts should guide and support collective properties, non-state-owned enterprises and individual owners to reduce or exempt rents for small and micro enterprises and individual industrial and commercial households, or allow extension and installment of rent payments.
Real estate tax and urban land use tax will be reduced or exempted according to the number of months of rent reduction or exemption for the owners of houses with rent reduction or exemption.
For the electricity, gas, water, etc. required for the production and operation of small, medium and micro enterprises and individual industrial and commercial households, "non-stop supply in arrears" is implemented during the epidemic prevention and control period.
In terms of "increasing financing support":
The "Ten Measures for Relief" proposes to use re-lending, re-discount, and inclusive small and micro loan support tools to guide financial institutions to increase support for inclusive small and micro fields; ” and other platforms, for small and medium-sized enterprises that have been greatly affected by the epidemic, but have the willingness to repay and have strong employment ability, guide financial institutions to renew and extend their loans.
The "Ten Measures for Relief" proposed that for loans to small, medium and micro enterprises and individual industrial and commercial households, banks should be supported to postpone the repayment of principal and interest within the year.
At the same time, the government financing guarantee system at the city and district levels will be further improved, and the rates of government financing guarantee institutions will be reduced.
Guide government financing guarantee agencies at all levels to ensure that the guarantee rate does not exceed 1%, and help enterprises to renew their guarantees and renew their loans.
And guide insurance institutions to increase product innovation, encourage the development of credit insurance for accounts receivable of small and medium-sized enterprises, and improve the coverage of export credit insurance for small and medium-sized enterprises.
In terms of "strong support for market development":
The "Ten Measures for Relief" pays special attention to small and medium-sized enterprises, and proposes to cooperate with UnionPay, supermarket enterprises, and e-commerce platforms to issue preferential subsidies such as consumer coupons around cultural tourism, catering, accommodation, retail and other industries; encourage e-commerce platforms to provide subsidies to SMEs and individuals Industrial and commercial households will reduce or exempt online store deposits, publicity and promotion, technical services and other fees; encourage third-party cross-border e-commerce platforms to carry out the "Guangzhou goods to sea" business, and promote small and medium-sized enterprises to go overseas; increase government procurement to support small and medium-sized enterprises, and support small and medium-sized enterprises suitable for small and medium-sized enterprises. Provided, the reserved purchase share is specifically for small and medium-sized enterprises.
The "Ten Measures for Relief" also proposed to stabilize the capacity supply of liner companies in the main export routes in Guangzhou, encourage foreign trade companies to directly connect with international freight companies and shipping companies, and sign long-term contracts to solve the problem of "lack of containers and fewer containers".
Carry out special governance on outstanding accounts of small and medium-sized enterprises
In terms of "strengthening enterprise employment support":
The "Ten Measures for Relief" proposes to guide colleges and vocational schools to directly send students to local small and medium-sized enterprises for employment or internships; organize public employment service agencies to carry out online and offline special recruitment activities to ensure the employment of small and medium-sized enterprises, and promote technical colleges and "specialized, special and new" recruitment activities. "Small and medium-sized enterprises carry out in-depth school-enterprise cooperation.
In terms of "playing the leading role of large enterprises":
The "Ten Measures for Relief" proposes to organize and carry out a series of "big hands pull small hands" supply and demand cooperation and docking activities in key industrial chains, guide "chain-owner" enterprises and large enterprises to release product and service procurement plans for SMEs, and include SMEs as "chain-owner" enterprises , The industrial chain, supply chain and innovation chain system of large enterprises.
In terms of "strengthening the protection of corporate rights and interests":
The "Ten Measures for Relief" proposes to carry out special governance on the arrears of small and medium-sized enterprises.
For organs, institutions, and large enterprises that do not perform their obligations to pay small and medium-sized enterprises in a timely manner, and the circumstances are serious, punishments for dishonesty will be imposed in accordance with the law.
The "Ten Measures for Relief" include cases of delinquent accounts for small and medium-sized enterprises as a class of key cases into the "green channel".
At the same time, inclusive and prudent supervision is implemented, and non-mandatory means such as persuasion education, persuasion and demonstration, and administrative guidance are used for small and medium-sized enterprises and individual industrial and commercial households that violate minor laws and regulations or violate the laws for the first time with minor consequences and correct them in a timely manner.
The "Ten Measures for Relief" proposes to speed up the compliance reform of the enterprises involved, and minimize the impact on the production and business activities of small and medium-sized enterprises and individual industrial and commercial households.
In terms of "increasing support for individual industrial and commercial households":
The "Ten Measures for Relief" proposes that if individual industrial and commercial households are transformed and upgraded to enterprises, those who meet the relevant conditions can enjoy various preferential tax policies according to regulations, and improve the efficiency of financial services for individual industrial and commercial households.
In terms of "improving the quality of policy services":
The "Ten Policies for Relief" proposes to rely on the 12345 government service convenience hotline to establish a working mechanism for enterprises to "relieve difficulties and solve difficulties", and to accept corporate consultations and appeals in a timely manner.
At the same time, improve the "Sui Hao Ce" WeChat applet to provide precise services related to enterprise-related policies.