Under the 2020 epidemic, many small and micro enterprises and self-employed individuals have been affected. In order to help them tide over the difficulties, many departments of the State Council have successively introduced policies in the past six months, involving rent, taxes, financing, and operating costs. Let’s look at it together—
Attention to small and micro businesses and self-employed
Taxes and fees are lowered again!
Tax and fee reduction policies that expire before June-postponed to the end of the year!
The tax reduction and fee reduction policies that expire before June have been introduced in the early stage, including exemption from the payment of pension, unemployment and work injury insurance units for small and medium-sized enterprises, reduction of value-added tax for small-scale taxpayers, and exemption from public transportation, catering and accommodation, tourism and entertainment, and culture The value-added tax for sports and other services, the reduction or exemption of civil aviation development funds, and port construction fees, are all extended to the end of this year.
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Attention small and micro individuals! This year’s government work report gives you such strong support
Reducing or exempting social insurance premiums for small, medium and micro enterprises-postponed to the end of the year!
The Ministry of Human Resources and Social Security and other three departments issued a notice that all provinces exempted the three social insurance unit payment policies for small, medium and micro enterprises and extended the implementation until the end of December 2020. Enterprises that are experiencing severe difficulties in their production and operations affected by the epidemic can continue to defer social insurance premiums until the end of December 2020, and they will be exempt from late payment fees during the deferral period.
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good news! Three departments issued a document to extend the implementation period of the phased reduction and exemption of corporate social insurance premiums
Small and micro, individual income tax-delayed until next year
The State Administration of Taxation issued an announcement clarifying that from May 1, 2020 to December 31, 2020, small and low-profit enterprises can postpone their corporate income tax payment for the current period and postpone the payment of corporate income tax to 2021 after they have completed the prepayment declaration for the remaining declaration period of 2020. The payment shall be made during the first declaration period; after the individual industrial and commercial households have completed their personal income tax declaration for business income in the remaining declaration period of 2020, they can postpone the payment of the current personal income tax and postpone the payment until the first declaration period of 2021.
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Well known! Key points of the 2020 income tax policy for small and low-profit enterprises and individual industrial and commercial households
Value-added tax for small taxpayers-exemption!
The Ministry of Finance and the State Administration of Taxation issued an announcement to extend the implementation period of the preferential tax policies stipulated in the VAT policy to support the resumption of work and business of individual industrial and commercial households and small and micro enterprises to December 31, 2020.
According to the previous announcements issued by the two departments, from March 1 to May 31, 2020, for small-scale VAT taxpayers in Hubei Province, a 3% taxable sales income will be applied, and VAT will be exempted; 3% will be applicable The pre-paid value-added tax items with the pre-collection rate are suspended. Except for Hubei Province, small-scale value-added taxpayers in other provinces, autonomous regions, and municipalities directly under the Central Government are subject to a taxable sales income of 3%, and a reduced rate of 1% to collect value-added tax; a 3% pre-collection rate is applicable to prepaid value added For tax items, the value-added tax shall be paid in advance at a rate of 1%.
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Announcement on extending the implementation period of the VAT reduction and exemption policy for small-scale taxpayers
Announcement on supporting VAT policies for individual industrial and commercial households to resume work
Self-employed social insurance premiums-reduction, exemption, deferred payment!
The State Administration of Market Supervision and other six departments have issued guiding opinions. Individual industrial and commercial households with employees who participate in enterprise employee endowment insurance, unemployment insurance, and work-related injury insurance in the form of a unit can enjoy unit payment reduction and exemption and deferred payment policies.
Individual industrial and commercial households who voluntarily participate in the basic endowment insurance for enterprise employees or residents’ endowment insurance in their personal capacity can independently choose the payment base (grade) and payment time according to regulations during the year.
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Guiding Opinions of the Development and Reform Commission of the State Administration for Market Regulation, the Ministry of Finance, the Ministry of Human Resources and Social Security, the Ministry of Commerce, and the People's Bank of China on Increasing Support for Individual Industrial and Commercial Households in Response to the Impact of the Epidemic
Establish a long-term mechanism to reduce the tax burden of small and micro enterprises!
Implement taxation policies that are conducive to the development of small and micro enterprises, and implement measures such as deferring, reduction, and exemption of corporate income tax and value-added tax for eligible small and micro enterprises in accordance with the law, simplifying tax collection and management procedures; imposing administrative fees on small and micro enterprises Preferential policies such as reduction and exemption will be implemented to reduce the tax burden of small and micro enterprises.
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Seventeen departments issued documents to support the development of SMEs! Establish a long-term mechanism to reduce the tax burden of small and micro enterprises
Attention to small and micro businesses and self-employed
Cost reduction!
Platform companies are strictly prohibited from charging high-priced service fees
Encourage and guide platform companies to appropriately reduce service fees such as platform commissions and bar code payment and Internet payment fees charged to small and micro businesses, and prohibit platform companies from abusing their dominant market position to charge unfairly high service fees.
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Implementation opinions of the General Office of the State Council on further optimizing the business environment and better serving market entities
Relaxation of restrictions on registered business premises!
The General Office of the State Council issued implementation opinions, proposed to deepen the reform of “separation of licenses and licenses”, promote “reduction of licenses after licenses” and simplify examination and approval procedures, and simplify residence (business premises) registration procedures. Reasonably set up a management model for vendors without fixed business sites, and reserve business outlets such as free markets and stall groups.
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Implementation Opinions of the General Office of the State Council on Strengthening Employment Stabilization Measures in Response to the Impact of the New Coronary Pneumonia Epidemic
5% off electricity bills!
The National Development and Reform Commission issued a notice stating that from July 1 to December 31, 2020, power grid companies are currently charging power users (including those in general industrial and commercial and other power tariffs and large industrial power tariffs), except for users in high-energy-consuming industries. Users who have participated in market transactions will continue to settle the electricity bill at 95% of the original household electricity price.
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Notice of the National Development and Reform Commission on extending the phased reduction of enterprise electricity cost policy
Rent a house in a state-owned enterprise-rent exemption for at least 3 months!
Promote the exemption of housing rents for the first three months of the first half of the first half of the first half of the year for small and micro enterprises in the service industry and individual businesses that have difficulties in renting state-owned housing for operation. Central SOEs must strictly implement the rent reduction and exemption policies for service industry small and micro enterprises and individual industrial and commercial households that are experiencing difficulties in their housing operations, and at least exempt them from renting their houses for business operations and service industry small and micro enterprises and individual industrial and commercial households that are experiencing difficulties. House rent for half a year and 3 months. If the exemption period is insufficient in the first half of the year, it will be supplemented or extended in the second half of the year according to the requirements of the location of the house.
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Guiding Opinions on Responding to the New Coronary Pneumonia Epidemic and Further Helping Small and Micro Enterprises and Individual Industrial and Commercial Households in the Service Industry to Alleviate the Pressure of House Rent
The State-owned Assets Supervision and Administration Commission promotes rent reduction and exemption for central enterprises to reduce the burden of service industry small and micro enterprises and individual industrial and commercial households
Attention to small and micro businesses and self-employed
Credit is more convenient!
Repayment of principal and interest on loans for small, medium and micro enterprises-the longest extension to the end of next March!
Five departments including the People’s Bank of China issued a notice stating that for the principal and interest payable of inclusive small and micro loans due from June 1 to December 31, 2020, banking financial institutions should extend a certain period of time based on the application of the enterprise The debt repayment arrangement can be extended to March 31, 2021 at the longest, without penalty interest.
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@中小微企业, all you want to ask about the policy of deferred loan repayment in stages
Small and micro business credit loans-easier!
The People's Bank of China, in conjunction with the Ministry of Finance, has used a special 400 billion yuan re-lending line to promote banks to increase credit loans for small and micro enterprises and support more small and micro enterprises to obtain credit loan support without mortgage guarantees. Banking financial institutions should increase the allocation of credit resources for small and micro enterprises, support more small and micro enterprises to obtain support for pure credit loans without mortgages and guarantees, and ensure that the proportion of inclusive small and micro credit loans will increase significantly in 2020.
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Notice of the People's Bank of China, the Banking and Insurance Regulatory Commission, the Ministry of Finance, the Ministry of Industry and Information Technology, the Ministry of Industry and Information Technology, on the Increase of Credit Loan Support for Small and Medium Enterprises
The rate of comprehensive financing guarantee for small and micro enterprises is reduced to below 1%!
The Ministry of Finance issued a notice requiring local government financing guarantee and re-guarantee institutions at all levels to halve the financing guarantee and re-guarantee fees for small and micro enterprises throughout 2020, and strive to reduce the comprehensive financing guarantee rate for small and micro enterprises to less than 1% .
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Notice on Giving Full Play to the Role of Government Financing Guarantees to Raise Credit for Small and Micro Enterprises and "Agriculture, Rural Areas and Farmers"
Proportion of small-scale agricultural support business-increase
Further increase the proportion of small and micro businesses supporting agriculture and ensure that the amount and number of new small and micro enterprises and financing guarantees for agriculture, rural areas and farmers account for no less than 80% in 2020. Among them, small and micro enterprises and small and micro enterprises with a single household of less than 5 million yuan will be added. The amount of financing guarantees for agriculture, rural areas and farmers should account for no less than 50%.
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Notice on Giving Full Play to the Role of Government Financing Guarantees to Raise Credit for Small and Micro Enterprises and "Agriculture, Rural Areas and Farmers"
Persist in and improve the financing promotion system for SMEs
Comprehensive use of monetary policy tools such as refinancing for small and medium-sized enterprises, rediscounting, and differential deposit reserve ratios, to guide commercial banks to increase credit for small and micro enterprises.
Encourage financial institutions to innovate products and services, develop facilitating loan renewal businesses and credit loans, increase small and micro enterprise first loans, medium and long-term loans, intellectual property pledge loans, etc., develop supply chain finance, accounts receivable financing, and strengthen bank-tax interaction.
Link the service situation of small and micro enterprises of commercial banks with capital replenishment, financial bond issuance, macro prudential assessment (MPA) assessment, and assessment and promotion of relevant heads of financial institution headquarters.
Vigorously cultivate the venture capital market, improve the incentive and exit mechanisms for venture capital, guide angel investor groups, private equity, venture capital, etc. to expand equity financing for SMEs, and invest more in long-term investment, early investment, small investment, and innovation.
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Seventeen departments issued documents to support the development of SMEs! Establish a long-term mechanism to reduce the tax burden of small and micro enterprises
Attention to small and micro businesses and self-employed
Support the store economy!
"Access" support——
Support small shops that comply with relevant laws and regulations and are approved by interested parties to register business licenses with residential and e-commerce operators using online business premises as their business premises to unblock the “green channel” for small shop access.
Adjust measures to local conditions, relax temporary restrictions on outdoor sales, and allow small shops along the street with conditions to carry out outdoor sales without affecting public transportation and the lives of surrounding residents.
"Cost" support——
Encourage the use of shared office, standardized additional outdoor operating booths and other methods to stabilize the market rent level.
Regulate the operating house leasing market, and must not drive up rents during the subletting and subletting process.
Actively promote the "one household, one meter" for small shops, clean up unreasonable price increases in the transfer of power supply, and standardize the collection procedures for water and sewage charges for small shops.
Encourage local governments to make good use of employment subsidy funds, unemployment insurance funds, special account funds for vocational skills improvement actions, and employee education funds, and provide support policies such as job stabilization subsidies to qualified shops.
"Financing" support——
Eligible small shops and their individual operators can apply for business start-up secured loans and financial interest subsidies as required.
Encourage financial institutions to optimize the evaluation methods and incentive mechanisms for small shops’ credit support, further improve the quality and efficiency of financial services for small shops, reduce the comprehensive financing costs of small shops, and develop inclusive financial products suitable for small shops’ light assets.