On February 18, 14 departments including the national development and Reform Commission issued several policies on promoting the recovery and development of difficult industries in the service industry.
In the relief and support measures for the catering industry, it is proposed to guide Internet platform enterprises such as takeout to further reduce the service fee standard of catering merchants and reduce the operating costs of relevant catering enterprises. Guide Internet platform enterprises to give preferential service fees to phased merchants to catering enterprises in county-level administrative regions where high-risk areas are located.
full text of policy
several policies on promoting the recovery and development of difficult industries in the service industry
According to the decision-making and deployment of the CPC Central Committee and the State Council, in order to help the difficult industries in the service industry tide over the difficulties and resume development, on the basis of implementing the policies and measures that have been issued, and with the consent of the State Council, the following policies and measures to help enterprises rescue and support are proposed.
I. support measures for the inclusive relief of the service industry
1. Continue the policy of adding and deducting value-added tax of service industry. In 2022, the current deductible input tax of taxpayers in production and living service industry will continue to be added and deducted by 10% and 15% respectively.
2. Expand the scope of application of "six taxes and two fees" in 2022, and reduce the applicable subjects of "six taxes and two fees" such as resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax, education surcharge and local education surcharge by 50%, From small-scale VAT taxpayers to small low profit enterprises and individual industrial and commercial households. Qualified service market players can enjoy it.
3. Encourage all localities to reduce or exempt taxpayers who have real difficulties in paying property tax and urban land use tax in 2022 according to the authorization of the regulations and local conditions. Qualified service market players can enjoy it.
4. In 2022, increase the pre tax deduction of equipment and appliances of small, medium-sized and micro enterprises. For the equipment and appliances newly purchased by small, medium-sized and micro enterprises with a unit value of more than 5 million yuan in 2022, the one-time pre tax deduction can be selected if the depreciation period is 3 years, and the deduction can be halved if the depreciation period is 4, 5 and 10 years. Enterprises can enjoy preferential treatment on a quarterly basis. The losses formed by insufficient deduction in the current year can be carried forward and deducted in the next five tax years. Qualified service market players can enjoy it.
5. In 2022, we will continue to implement the policy of periodically reducing the rates of unemployment insurance and industrial injury insurance. We will continue to implement the stable post return policy of inclusive unemployment insurance for enterprises that do not lay off staff or have fewer layoffs, and increase the return proportion of small, medium-sized and micro enterprises from 60% to 90% in 2022. Qualified service market players can enjoy it.
6. In 2022, small and micro enterprises in the service industry and individual industrial and commercial households in the county-level administrative areas where the areas listed as medium and high risk areas of the epidemic are located will rent state-owned houses, and the rent will be reduced for 6 months in 2022 and 3 months in other areas. All localities can coordinate all kinds of funds and give appropriate assistance to small and micro enterprises in the service industry and individual industrial and commercial households renting non-state-owned houses. Encourage non-state-owned housing rental entities to reasonably share the losses caused by the epidemic on the basis of equal consultation. For the house owners whose rent is reduced or exempted, if it is really difficult to pay the real estate tax and urban land use tax in 2022, all localities are encouraged to grant the reduction or exemption according to the authorization of the regulations and the actual local conditions. If the rent reduction or exemption affects the performance of state-owned enterprises and institutions, it shall be recognized according to the actual situation in the assessment.
7. In 2022, guide banks to make good use of the 2.2 trillion yuan of funds released by reducing the deposit reserve ratio twice in 2021, give full play to the dual functions of the total amount and structure of monetary policy tools, and give priority to supporting difficult industries, especially small and micro enterprises and private enterprises in the service industry.
8. In 2022, we will give full play to the guiding role of market-oriented tools to support inclusive small and micro enterprises, provide incentive funds for 1% of the incremental balance of inclusive small and micro loans of local corporate banks, make good use of the rolling amount of 400 billion yuan of refinancing, and guide financial institutions to increase their preference for difficult industries, especially the service industry. Financial institutions are encouraged to handle the service industry market entities that meet the conditions for loan renewal according to the normal loan renewal business. They are not allowed to blindly cherish loans, withdraw loans, cut off loans and suppress loans, so as to maintain reasonable liquidity.
9. In 2022, we will continue to promote the reduction of fees and profits in the financial system, implement the decline of the quoted interest rate (LPR) in the loan market and the reduction of the refinancing interest rate for supporting agriculture and small expenditure, promote the continuous decline of the actual loan interest rate on the basis of the significant reduction in the previous period, urge and guide the reduction of bank account service charges, RMB transfer and remittance handling charges and bank card swiping handling charges, Reduce the operating cost pressure of small and micro enterprises and individual industrial and commercial households in the service industry.
10. Take practical and effective measures to stop arbitrary charges, apportionments and fines, study and implement special rectification action plans, and improve the collaborative governance and Joint Disciplinary Mechanism for the rectification of arbitrary charges by enterprises, so as to prevent the effect of various policies to help enterprises in the service industry from being offset by the "three chaos". Encourage the service industry to adopt various means to carry out promotional activities.
II. Relief and support measures for the catering industry
11. Encourage qualified places to carry out regular nucleic acid testing for employees of catering enterprises free of charge, and provide subsidies and support for enterprise epidemic prevention and killing expenses. In principle, employees of catering enterprises should be given subsidies with a proportion of no less than 50% for regular nucleic acid testing in 2022.
12. Guide Internet platform enterprises such as takeout to further reduce the service fee standard of catering merchants and reduce the operating costs of relevant catering enterprises. Guide Internet platform enterprises to give preferential service fees to phased merchants to catering enterprises in county-level administrative regions where high-risk areas are located.
13. Provinces with large fund balances of unemployment insurance and work-related injury insurance are allowed to implement the policy of delaying the payment of unemployment insurance and work-related injury insurance premiums for catering enterprises in stages. The specific measures shall be determined by the provincial people's government. If a qualified catering enterprise applies and is approved by the local people's government, the payment can be postponed for a period of no more than one year, and the overdue fine will be exempted during the period of postponement.
14. Guide financial institutions to strengthen information sharing with the competent departments of the catering industry, and use the transaction flow of small, medium-sized and micro enterprises and individual industrial and commercial households, business house leasing and credit information mastered by relevant departments to improve risk pricing ability and issue more credit loans. Encourage qualified catering enterprises to issue corporate credit bonds and broaden diversified financing channels for catering enterprises.
15. Encourage government financing guarantee institutions to provide financing and credit enhancement support for qualified small, medium-sized and micro enterprises in the catering industry, fulfill their compensatory responsibilities in a timely manner in accordance with the law, and actively help enterprises affected by the epidemic to renew their loans. Support qualified local governments to inject capital into government financing guarantee institutions and provide subsidies for financing guarantee costs.
16. Encourage insurance institutions to optimize products and services, expand the coverage of business interruption loss insurance of catering enterprises caused by the epidemic, improve the efficiency of claim settlement and improve the degree of protection for catering enterprises. Encourage qualified places to give premium subsidies.
17. Encourage catering enterprises to provide meal assistance services for the elderly, and local governments should give appropriate support to the meal assistance services for the elderly according to local conditions. Catering enterprises shall not be forced to give supporting preferential measures.
III. relief and support measures for the retail industry
18. Encourage qualified places to carry out regular nucleic acid testing for employees of retail enterprises free of charge, and provide subsidies and support for enterprise epidemic prevention and killing expenses.
In principle, in 2022, employees of retail enterprises should be given subsidies with a proportion of no less than 50% for regular nucleic acid testing.
19. The central government supports the construction of County commercial system through service industry development funds. Strengthen policy support, give play to the role of market mechanism, and promote "one upward ( Shenzhen Agricultural Products Group Co.Ltd(000061) upward)" and "three downward (supply chain downward, logistics and distribution downward, and goods and services downward)".
20. The central government continues to support 10 provinces (autonomous regions and municipalities directly under the central government) to further strengthen the construction of Shenzhen Agricultural Products Group Co.Ltd(000061) supply chain system and improve Shenzhen Agricultural Products Group Co.Ltd(000061) circulation backbone network through service industry development funds.
21. Provinces with large fund balances of unemployment insurance and industrial injury insurance are allowed to implement the policy of delaying the payment of unemployment insurance and industrial injury insurance premiums for retail enterprises in stages. The specific measures shall be determined by the provincial people's government. If the application is not approved by the people's government, the payment of overdue fine may be exempted if the application is not approved by the people's government for one year.
22. For the listed enterprises recommended by local competent commercial departments, such as emergency supply guarantee, key cultivation and convenient life circle construction, banking financial institutions are encouraged to increase credit support, appropriately reduce loan interest rates, and encourage qualified places to give loan discount. Guide financial institutions to strengthen information sharing with the competent departments of the retail industry, and use the transaction flow of small, medium-sized and micro enterprises and individual industrial and commercial households, business house leasing and credit information mastered by relevant departments to improve risk pricing ability and issue more credit loans. Encourage qualified retail enterprises to issue corporate credit bonds and broaden diversified financing channels for retail enterprises.
23. Encourage government financing guarantee institutions to provide financing and credit enhancement support for qualified small, medium-sized and micro enterprises in the retail industry, fulfill their compensatory responsibilities in a timely manner in accordance with the law, and actively help enterprises affected by the epidemic to renew their loans. Support qualified local governments to inject capital into government financing guarantee institutions and provide subsidies for financing guarantee costs.
IV. tourism relief and support measures
24. In 2022, we will continue to implement the policy of supporting travel agencies to withdraw the deposit for the quality of tourism services, maintain a temporary withdrawal ratio of 80% for qualified travel agencies, and encourage qualified places to further increase the temporary withdrawal ratio. At the same time, we will accelerate the pilot work of insurance replacing margin and expand the pilot scope of insurance replacing margin.
25. Provinces with large fund balances of unemployment insurance and work-related injury insurance are allowed to implement the policy of delaying the payment of unemployment insurance and work-related injury insurance premiums for tourism enterprises in stages. The specific measures shall be determined by the provincial people's government. If a qualified tourism enterprise submits an application, it can postpone the payment with the approval of the people's Government of the insured place for a period of no more than one year, and the overdue fine will be exempted during the period of postponement.
26. Strengthen the cooperation between banks and enterprises, establish and improve the project financing demand base of key tourism enterprises, and guide financial institutions to increase credit investment and appropriately increase the loan amount for qualified class a scenic spots, tourist resorts, rural tourism business units, star hotels, travel agencies and other key cultural and tourism market subjects with good expected development prospects.
27. When purchasing accommodation, conference, catering and other service items, the government shall strictly implement the provisions on the amount of expenditure, and shall not restrict relevant enterprises from participating in government procurement based on star rating, ownership, etc.
28. Encourage government organs, enterprises and institutions to entrust the formulation, organization and coordination of trade union activities and exhibition activities held in accordance with the regulations to travel agencies, clarify the detailed requirements of service contents and service standards, strengthen the management of fund use, reasonably determine the proportion of advance payment, and timely pay funds to travel agencies in accordance with the contract.
29. Encourage banking financial institutions to reasonably increase the effective credit supply of tourism. Establish a financing risk prevention and control mechanism for key enterprises. Guide financial institutions to reasonably reduce the interest rate of new loans, and actively transfer profits to tourism enterprises with production and operation difficulties affected by the epidemic. Encourage qualified tourism enterprises to issue corporate credit bonds and broaden diversified financing channels for tourism enterprises.
30. Strengthen inclusive financial support for qualified and expected well-developed small and medium-sized enterprises in the fields of travel agencies, tourism and performing arts. Give full play to the positive role of cultural and tourism financial service centers and establish a financing demand bank for small, medium-sized and micro tourism enterprises. Banking financial institutions are encouraged to provide Microfinance Support to individual industrial and commercial households such as tourism related start-ups, small and micro enterprises and theme home stay.
V. relief and support measures for highway, waterway and railway transportation industry
31. In 2022, the advance payment of value-added tax by railway transportation enterprises will be suspended for one year.
32. In 2022, the value-added tax on public transport services such as ferry, bus passenger transport, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus will be exempted.
33. In 2022, the central government will continue to provide subsidies for the purchase of qualified new energy buses according to the established standards, and the decline rate is lower than that of vehicles purchased in non-public areas.
34. In 2022, the central government will further increase the subsidy of vehicle purchase tax income to local funds to support the construction of highway, water transportation, comprehensive freight hub and collection and distribution system.
35. Encourage qualified places to make overall arrangements for funds according to actual needs for expenditures such as new energy taxis and urban public transport operations.
36. Strengthen information sharing, give full play to the role of dynamic monitoring data, guide financial institutions to innovate movable property pledge loan products in line with the characteristics of road and waterway transportation enterprises, and revitalize vehicles, ships and other assets. Financial institutions are encouraged to increase financing support for transportation enterprises with high credit rating and heavy tasks of epidemic prevention and control and emergency transportation according to the principle of marketization. Relevant competent departments provide enterprise lists for financial institutions' reference. Encourage qualified transportation enterprises to issue corporate credit bonds and broaden diversified financing channels for transportation enterprises.
Vi. relief and support measures for the civil aviation industry
37. The advance payment of value-added tax by air transport enterprises will be suspended for one year in 2022.
The central and local airlines can make overall plans for epidemic prevention and control and transfer their own financial resources according to the actual needs of local airlines.
39. Coordinate resources and increase financial support for civil aviation infrastructure construction. The central government continues to subsidize qualified air routes and security capacity-building through the Civil Aviation Development Fund. We will continue to subsidize the operation and security capacity-building of qualified small and medium-sized airports and directly affiliated airports through the Civil Aviation Development Fund, discount interest on civil aviation infrastructure loans, and provide investment subsidies for the construction of airports, air traffic control and other projects. Encourage local finance to support the construction of relevant projects.
40. Study, coordinate and promote China Aviation Fuel Group Co., Ltd. to negotiate with upstream enterprises to cancel the marine transportation premium (US $2 / barrel), port fee (50 yuan / ton) and other expenses included in the price of aviation kerosene.
41. Encourage banking financial institutions to increase credit support for hub airports. Encourage qualified airlines to issue corporate credit bonds and broaden the diversified financing channels of airlines. Establish a green channel for airlines and civil aviation airports seriously affected by the epidemic to register and issue debt financing instruments.
VII. Accurately implement epidemic prevention and control measures
42. Earnestly implement strict, scientific and accurate epidemic prevention and control measures, resolutely prevent and avoid the two tendencies of "relaxed prevention and control" and "excessive prevention and control", and effectively restore and maintain the normal order of the development of the service industry. First, establish an accurate monitoring mechanism, use big data means to establish a database of employees in key areas and industries of the service industry such as restaurants, supermarkets, scenic spots, airports, ports and cold chain transportation, and implement the nucleic acid detection frequency of key personnel and personnel in high-risk positions, so as to achieve due inspection. The second is to improve the ability of accurate identification and ensure that when the epidemic occurs in the service industry, we will spare no effort to grasp the "golden 24 hours" of flow regulation. Third, strengthen precise control and isolation, scientifically and accurately locate key and high-risk groups in the service industry, conduct centralized isolation medical observation on close contacts and close contacts, and classify and manage other personnel in accordance with relevant regulations.
Fourth, promote the concept of precision protection. Staff in catering, retail, tourism, passenger transport, civil aviation and other industries and relevant service places should receive all vaccines, establish a daily health monitoring and registration system for staff, and enhance the awareness of practitioners and the public on epidemic prevention and control.
43. Strictly implement the "Five Prohibitions" of the epidemic prevention policy of the comprehensive group of the joint prevention and control mechanism of the State Council, that is, personnel in low-risk areas shall not be prohibited from returning home; It is not allowed to expand the scope of medium and high-risk areas at will; It is not allowed to expand the scope of restricted travel from medium and high-risk areas and their districts (counties) to their cities at will; It is not allowed to take measures such as centralized isolation, control and persuasion for personnel in low-risk areas without authorization; The period of centralized isolation observation shall not be extended at will. On this basis, further put forward precise epidemic prevention requirements for the service industry. First, it is not allowed to break through the corresponding provisions on epidemic prevention and control to seal cities and districts, and it is not allowed to interrupt public transport unnecessarily or without reporting for approval. Second, it is not allowed to implement shutdown measures and extend the shutdown time of restaurants, supermarkets, scenic spots, cinemas and related service places without flow regulation and policy basis. Third, it is not allowed to increase epidemic prevention and control measures for the service industry on the basis of the policy requirements of the joint prevention and control mechanism of the State Council. If it is really necessary to take measures such as closing cities and districts, interrupting traffic or strengthening epidemic prevention and control on the current basis, it must be reported to the joint prevention and control mechanism of the State Council for approval before implementation. All provincial people's governments should coordinate the overall requirements of epidemic prevention and control measures in their own regions, and establish a special working mechanism for adding layers of epidemic prevention and control measures to reflect, verify and correct problems according to the characteristics of the service industry.
VIII. Safeguard measures
The development and Reform Commission should earnestly play a leading role, strengthen overall planning and coordination, do a good job in situation analysis, strengthen coordination, promote the introduction, implementation and implementation of relevant policies, and strengthen the research on reserve policies; All relevant departments of the State Council should fulfill their respective responsibilities, strengthen cooperation, strengthen policy publicity and implementation, speed up the introduction of specific policy implementation measures, timely follow up and interpret the policies and measures that have been issued, timely coordinate and solve the difficulties and blocking points in the process of policy implementation, and timely respond to social demands and concerns.
All regions should, in combination with the actual situation and the characteristics of difficult industries in the service industry, grasp the time and effectiveness of the policies, pay close attention to the publicity and implementation of the policies, timely track and judge the recovery of enterprises in relevant difficult industries, and issue targeted special supporting policies to ensure that the policies are effectively transmitted to the market players and support the relief and development of enterprises.
All relevant industry associations should give full play to the role of bridges and ties connecting enterprises, guide and help enterprises make full use of relevant relief and support measures, strengthen investigation and research, and timely understand and feed back the development trends, difficult problems, enterprise demands and policy implementation of the industry.
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