Recently, the executive meeting of the State Council decided on measures to promote the steady growth of the industrial economy and the relief and development of industries with special difficulties in the service industry. On February 18, the State Information Office held a press conference to introduce relevant measures. Let's see——
Q: what targeted measures have been introduced for catering, retail, tourism, highway, waterway and railway transportation and civil aviation?
National Development and Reform Commission:
In addition to the 10 measures that can be applied to all service industries, the policy document also puts forward more targeted relief measures for five industries with special difficulties, namely catering, retail, tourism, highway, waterway and railway transportation and civil aviation, which are heavily affected by the epidemic and have a large employment capacity.
· for the catering industry, seven measures are proposed, such as giving subsidies to employees of catering enterprises for regular nucleic acid testing, guiding 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.
· for the retail industry, six measures such as using the development funds of service industry to support the construction of County commercial system and improve the Shenzhen Agricultural Products Group Co.Ltd(000061) circulation backbone network are proposed.
· for the tourism industry, seven measures are proposed, including temporarily withdrawing the deposit for tourism service quality and supporting travel agencies to undertake trade union activities of government agencies and institutions that meet the regulations.
· for the road, waterway and railway transportation industry, six measures are proposed, including phased exemption from public transport service value-added tax, further increasing vehicle purchase tax revenue and subsidies to local funds.
· for the civil aviation industry, it is proposed to provide subsidies for qualified air routes and safety capacity-building through the Civil Aviation Development Fund, and establish five measures, such as registering and issuing debt financing instruments for airlines and civil aviation airports seriously affected by the epidemic, and establishing a green channel.
The policy focus of this service industry policy measures is to help enterprises tide over the difficulties and resume development in view of the special difficulties faced by the service industry.
Taking the "rent reduction" policy as an example, it clearly requires that "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 in 2022 rent reduction for 6 months in 2022 and rent reduction for 3 months in other areas", so that this policy can be effectively implemented, It also puts forward that "if the performance of state-owned enterprises and institutions is affected by rent reduction or exemption, it shall be recognized according to the actual situation in the assessment". At the same time, for those who rent non-state-owned houses, it is also proposed that all localities coordinate all kinds of funds and give appropriate assistance. For the house owners whose rents are reduced or exempted, the house property tax and urban land use tax this year shall be reduced or exempted according to the regulations, and the non-state-owned house leasing entities shall be encouraged to reasonably share the losses caused by the epidemic on the basis of equal consultation.
Q: the epidemic has a greater impact on the service industry than other industries. What are the arrangements for precise epidemic prevention in the service industry?
National Development and Reform Commission:
Service market players have a very high voice for scientific and accurate implementation of epidemic prevention and control. To this end, we specifically put forward the precise implementation of epidemic prevention and control measures this time.
· the "four precisions" are to establish an accurate monitoring mechanism, improve the ability of accurate identification, strengthen accurate control and isolation, and promote the concept of accurate protection.
· the "three prohibitions". The first one is not to break through the relevant provisions on epidemic prevention and control, seal cities and districts, and interrupt public transport unnecessarily and without reporting for approval. Second, it is not allowed to implement shutdown measures or extend the shutdown time of restaurants, supermarkets, scenic spots, cinemas and relevant service places without flow regulation and policy basis. Third, it is not allowed to increase epidemic prevention and control measures for the service industry without authorization on the basis of the epidemic prevention 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 and approved by the joint prevention and control mechanism of the State Council before implementation. At the same time, in order to solve the problem of "layer by layer overweight" in epidemic prevention and control, it is specially proposed that all provincial people's governments should coordinate the overall requirements of epidemic prevention and control measures in their respective regions, and establish a special working mechanism to reflect, verify and correct the problem of "layer by layer overweight" of epidemic prevention and control measures.
Q: what precise assistance measures are there in terms of tax policies for industries with special difficulties?
Ministry of Finance and State Administration of Taxation:
First, increase support for inclusive tax policies. The preferential policies for small businesses and micro businesses that expire at the end of 2021 will be extended, and the preferential policies for small businesses and micro businesses will be fully alleviated by the end of 2021. First, continue the policy of adding and subtracting 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. Second, expand the scope of application of "six taxes and two fees" in 2022, and expand the applicable subjects of "six taxes and two fees" reduced by Provincial People's governments within 50% of the tax amount from small-scale VAT taxpayers to small low profit enterprises and individual industrial and commercial households. Third, 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. Fourth, increase the pre tax deduction of equipment and appliances of small, medium-sized and micro enterprises in 2022. 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.
Second, give preferential policies to industries with special difficulties. For the service industry greatly affected by the epidemic and other factors, we will further implement targeted and vigorous tax policies and measures to help enterprises rescue. In 2022, 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.
Third, we should resolutely stop arbitrary charges, apportionments and fines. Take practical and effective measures to stop arbitrary charges, apportionments and fines, study and implement special rectification action plans, improve the coordinated governance and joint punishment mechanism for the rectification of arbitrary charges related to enterprises, prevent the effect of various policies to help enterprises in the service industry from being offset by the "Three Chaos", and ensure that the effect of the policies is not discounted.
Q: how will we accurately support enterprises in industries and service industries with special difficulties to resume development and stabilize jobs?
Ministry of human resources and social security:
"Reduction" - continue the policy of reducing rates. The policy of periodically reducing the rates of unemployment insurance and work-related injury insurance will be implemented for another year until April 30, 2023.
"Return" - improve the return standard of stable posts. The policy of job stabilization and return of unemployment insurance will continue to be implemented. For service enterprises that do not lay off staff and reduce staff, a certain proportion of unemployment insurance premiums will be returned. At the same time, it is clearly stipulated that the proportion of return to small, medium-sized and micro enterprises will be raised from the current 60% to 90%.
"Postponement" - increase the efforts to postpone the payment of social security fees. Provinces with large fund balances of unemployment insurance and work-related injury insurance are allowed to implement a phased deferred payment policy for catering, retail and tourism enterprises in the service industry. The specific measures shall be determined by the provincial people's government. If an enterprise that meets the conditions applies, the payment can be postponed with the approval of the local people's government. The period of deferred payment shall not exceed one year, and the overdue fine shall be exempted during the period of deferred payment.
Q: what measures will the central government take to help enterprises bail out?
Ministry of Finance:
First, implement new tax and fee reduction policies to help small, medium-sized and micro enterprises solve difficulties. Including: increase the pre tax deduction of equipment and appliances of small, medium-sized and micro enterprises, expand the scope of application of local "six taxes and two fees" reduction policies, and increase the income tax reduction of small and low profit enterprises.
Second, manage and make good use of special bond funds to ensure the construction of key projects. In December 2021, the quota of newly added special bonds of 1.46 trillion yuan in 2022 has been issued in advance. By the end of January, local governments have issued 484.4 billion yuan of newly added special bonds.
Third, increase the scale of special funds and state-owned capital operation budget, and support the improvement of the modernization level of industrial chain and supply chain. Support a number of weak points, build a number of public service platforms, and promote the application of a number of major technical equipment and new materials.
Fourth, support to fully tap China's demand potential and stimulate the supply of industrial products with demand. For example, continue to implement the subsidy policy for the purchase of new energy vehicles and support the acceleration of the construction of charging piles and other supporting facilities; Appropriately increase the central infrastructure investment and moderately advance infrastructure construction.
Fifth, we should strengthen the rescue and assistance to small and medium-sized enterprises and help market players operate smoothly. Including the implementation of the incentive and subsidy policy for the inclusive financial development demonstration zone, further increasing the support for national specialized and new "little giant" enterprises, and encouraging local governments to arrange relief funds for small and medium-sized enterprises.
Q: what measures will be taken to cultivate "specialized, special and new" and "little giant" enterprises?
Ministry of industry and information technology:
First, improve the gradient cultivation system of high-quality enterprises. In the near future, the Ministry of industry and information technology will issue guidelines for gradient cultivation, improve the identification standards of innovative small and medium-sized enterprises, "specialized and new" small and medium-sized enterprises and "little giant" enterprises, consolidate the foundation for gradient cultivation of high-quality enterprises, and strive to cultivate about 3000 "little giant" enterprises and about 200 individual champion enterprises in 2022, The number of "specialized, special and new" small and medium-sized enterprises cultivated by all provinces has reached about 50000.
Second, digital empowerment of small and medium-sized enterprises. Earnestly implement the tasks of the practical list for specialized and new small and medium-sized enterprises, formulate the evaluation criteria for the digital transformation of small and medium-sized enterprises, focus on the needs of small and medium-sized enterprises, prepare the construction guide for the digital transformation of small and medium-sized enterprises, formulate the digital transformation roadmap by industry, and strengthen the guidance and support for the digital transformation of small and medium-sized enterprises.
Third, promote the financing development of large, medium and small enterprises. Promote large and medium-sized enterprises to achieve more efficient and convenient docking in industrial chain, supply chain and collaborative innovation, establish a normalized docking mechanism and docking platform through the linkage of ministries and provinces, promote leading enterprises to open technology, market, standards, talents and other innovative resources to small and medium-sized enterprises, summarize and promote the typical modes and experience of financing innovation of small and medium-sized enterprises, and develop through financing, Promote the cultivation of more small and medium-sized enterprises that are "specialized, special and new" and "small giants".
