Implementation Guidelines of Huairou District’s ＂Several Measures to Continue to Increase the Assistance of Small and Medium-sized Enterprises and Accelerate the Recovery and Development of Difficult
In order to thoroughly implement the decision-making arrangements of the CPC Central Committee and the State Council, conscientiously implement the notice requirements of the General Office of the Beijing Municipal Government on Several Measures to Continue to Increase the Assistance of Small and Medium-sized Enterprises and Accelerate the Recovery and Development of Difficult Enterprises (No.14 [2022] of Beijing Municipal Government), make overall plans for epidemic prevention and control and economic and social development, effectively reduce the impact of epidemic prevention and control on the production and operation of small and medium-sized enterprises in our region, and actively help difficult enterprises in the service sector to tide over difficulties and resume development, the implementation guidelines are specially formulated and issued.
First, reduce the burden on small and medium-sized enterprises
(a) the implementation of value-added tax refund at the end of the period.
1. Extend the policy scope of full monthly refund of incremental VAT tax allowance for advanced manufacturing industries to qualified small and micro enterprises (including individual industrial and commercial households). The stock tax allowance for qualified micro enterprises will be refunded in full from April 2022, and the stock tax allowance for qualified small enterprises will be refunded in full from May 2022, and the incremental tax allowance will be refunded in full from April 1, 2022.
Responsible unit: District Taxation Bureau
Goods and services tax section
Tel: 69649088
2. Intensify the policy of tax refund at the end of the VAT period in manufacturing, scientific research and technical services, software and information technology services, transportation, warehousing and postal services, and expand the scope of the policy of full monthly refund of incremental VAT in advanced manufacturing industries to qualified enterprises in manufacturing industries (including individual industrial and commercial households), and refund the stock of the enterprises in manufacturing industries at one time.
Responsible unit: District Taxation Bureau
Goods and services tax section
Tel: 69649088
(2) Implement the policy of tax reduction and fee reduction.
In 2022, the "six taxes and two fees" will be reduced for small-scale VAT taxpayers, small-scale low-profit enterprises and individual industrial and commercial households according to the 50% tax rate. Continue to implement the policy of adding and deducting value-added tax for production and life service industries. Small-scale taxpayers with monthly sales of less than 150,000 yuan are exempt from VAT. From April 1, 2022, the taxable sales income with 3% levy rate for small-scale VAT taxpayers will be exempted from VAT. For the part of small and meager profit enterprises whose annual taxable income exceeds 1 million yuan but not more than 3 million yuan, it will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax will be paid at the rate of 20%. Increase the deduction ratio of R&D expenses of small and medium-sized science and technology enterprises to 100%. Increase the pre-tax deduction of equipment and appliances in small and medium-sized enterprises.
Responsible unit: District Taxation Bureau
Property and Behavior Tax Section
Social insurance premium and non-tax revenue section
Income tax section
Tel: 69620417, 69620257 and 69620075.
(three) reduction of housing rent for small and micro enterprises and individual industrial and commercial households in the service industry.
1. In 2022, small and micro enterprises and individual industrial and commercial households registered in Beijing or paying taxes in Beijing, which are state-owned houses in the leased area, will be exempted from rent for three months, among which, for renting state-owned houses in areas classified as high-risk areas in the epidemic, rent for six months will be exempted. State-owned, state-controlled and state-controlled enterprises should take the lead in putting them in place, and district-owned urban collective enterprises can refer to the implementation. For the state-owned houses with sublease, the relevant state-owned enterprises should ensure that the rent-free measures benefit the final tenant operators. Coordinate and promote central enterprises and municipal state-owned enterprises to implement rent reduction and exemption for small and micro enterprises and individual industrial and commercial households in our service industry.
Responsible unit: District SASAC
Performance evaluation center
Tel: 69680955
2. For the office space rent of qualified small and micro, start-up cultural enterprises, the maximum subsidy is not more than 300,000 yuan through the "rent pass" policy.
Responsible unit: District Cultural Promotion Center
Business Department
Tel: 69680072
3. For the owners of houses that have reduced or exempted the rent, if they are in line with the current policies of reducing or exempting the property tax and urban land use tax, they shall be reduced or exempted according to law.
Responsible unit: District Taxation Bureau
Property and Behavior Tax Section
Tel: 69620417
(D) the implementation of phased social security preferential policies
Continue to implement the 1% unemployment insurance rate policy until April 30, 2023. For catering, retail, tourism, civil aviation, road and railway transport enterprises, the policy of holding over the old-age insurance, unemployment insurance and work-related injury insurance premium will be implemented in stages. Enterprises recognized by the competent authorities of the industry can apply for holding over the old-age insurance premium from April to June 2022 and the unemployment insurance and work-related injury insurance premium from April to October 2022, and the late payment fee will be exempted during the holding over period.
Responsible unit: District Human Resources and Social Security Bureau
Social security center registration zhengjiaoke
Tel: 89688024
(5) Reduce the cost of epidemic prevention and control in enterprises.
In 2022, regular nucleic acid testing will be conducted for employees in catering, retail, cruise taxis, take-away, express delivery industries and small and medium-sized enterprises engaged in business activities related to imported non-cold chain goods free of charge.
Responsible unit: District Bureau of Commerce
Convention and Exhibition Center (supermarket and express delivery)
Tel: 69645066
Responsible unit: District Market Supervision Bureau
Food circulation safety supervision and management section (small social catering, small food circulation (retail), take-away food delivery)
Tel: 89681246
Responsible unit: District Transportation Bureau
Bohai team (transportation industry)
Tel: 69647664
Second, increase financial support.
(six) improve the convenience of corporate financing services
1. Establish a mechanism for district-level financial institutions to serve the financing needs of enterprises, and set up an enterprise financing demand service hotline (61673037) to co-ordinate and guide the financing needs of docking enterprises such as banks, guarantee and investment institutions, and track the effectiveness of docking services in a ledger manner.
2. Promote government financing guarantee institutions to reduce the guarantee rate, and strive to reduce the bank loan financing guarantee rate newly applied by small and micro enterprises in the service industry that are greatly affected by the epidemic to 1% in 2022.
3. Compile and publish the 2022 edition of Huairou Financial Products Manual, coordinate financial institutions to do policy propaganda and answer questions, and facilitate enterprises to make good use of financial products.
Responsible unit: District Finance Office
Tel: 61673037
(7) Cultivate small and medium-sized enterprises with science and technology.
Issue science and technology innovation vouchers to qualified small and micro enterprises, and pay no more than 300,000 yuan in financial subsidies for enterprises to purchase standardized services such as analysis, testing and inspection based on scientific research facilities and instruments.
Responsible unit: District Science and Technology Commission
High-tech industry development center
Tel: 69697671
Third, strengthen assistance to industries with outstanding impact on the epidemic situation
(eight) the implementation of catering industry relief support measures.
1. Encourage social catering enterprises to provide old-age catering services for the elderly, and subsidize social catering enterprises identified as old-age catering points according to the same standards of old-age service institutions.
Responsible unit: District Civil Affairs Bureau
Pension service affairs center
Tel: 69631036
2. Support catering enterprises to build new chain-operated restaurants, and the amount of support shall not exceed 50% of the total approved investment in principle.
Responsible unit: District Bureau of Commerce
Business development management section
Tel: 69646108
(nine) the implementation of retail relief support measures.
Give no more than 5 million yuan of financial support to the renovation of the facade of the commercial main body, the renovation of the store, the purchase of equipment and the construction of related supporting facilities in traditional shopping malls and business districts (characteristic commercial streets). For convenience stores, pre-warehouses, pharmacies and other projects that meet the construction and upgrading standards of basic convenience commercial outlets in this area, financial support of not more than 50% of the actual investment amount approved by each input will be given.
Responsible unit: District Bureau of Commerce
Business development management section
Tel: 69646108
(ten) the implementation of tourism relief support measures.
1. Increase the implementation of the support policy for tourism service quality margin, and increase the proportion of temporary refund of tourism service quality margin for qualified travel agencies to 100%.
Responsible unit: District Culture and Tourism Bureau
Industry management section
Tel: 69622508
2. Encourage government agencies, enterprises and institutions to hand over the scheme formulation, organization and coordination of trade union activities and exhibition activities held in accordance with regulations to travel agencies, and strengthen the management of fund use.
Responsible unit: District Federation of Trade Unions
palace of culture
Tel: 69691984
(eleven) the implementation of road and railway transportation relief support measures.
1. In 2022, the branches of railway transport enterprises will be suspended from paying VAT in advance for one year, and the income from providing public transport services such as bus passenger transport, taxis, long-distance passenger transport and shuttle buses will be exempted from VAT.
Responsible unit: District Taxation Bureau
Goods and services tax section
Tel: 69649088
2. Support the cruise taxi fuel vehicle to be updated into a pure electric vehicle, and reward the cruise taxi fuel vehicle that expired and scrapped in that year to be updated into a pure electric vehicle.
Responsible unit: District Transportation Bureau
Bohai team
Tel: 69647664
(twelve) the implementation of cultural performance industry relief support measures.
1. In 2022, the construction fee for cultural undertakings belonging to the local income of this district will continue to be reduced by 50% of the amount payable by the payer.
Responsible unit: District Taxation Bureau
Social insurance premium and non-tax revenue section
Tel: 69620257
2. Give subsidies and rewards to demonstration bookstores, transformation and upgrading bookstores and "Sanjin" bookstores.
Responsible unit: Propaganda Department of District Committee
Social propaganda department
Tel: 69626627
Fourth, the implementation of safeguards
(XIII) Establish a supply chain coordination mechanism for a stable industrial chain.
1. Make every effort to get through the transportation blocking points and ensure the smooth transportation of people’s livelihood materials and important production materials.
Responsible unit: District Bureau of Commerce
Business development management section
Tel: 69646108
Responsible unit: District Transportation Bureau
Tanghekou inspection office
Tel: 89672039
2. During the epidemic period, it is necessary to strengthen the service of enterprise visits, timely understand and coordinate and solve the difficulties of enterprise production and operation, and strive to maintain the stability of enterprise industrial chain supply chain and production and operation.
Responsible unit: District Investment Promotion Center
Enterprise service section
Tel: 69692561
Responsible unit: District Development and Reform Commission
Business environment center
Tel: 69621985
(fourteen) the establishment of small and medium-sized enterprises to help implement the policy mechanism.
1. Establish the database of small and medium-sized enterprises in the whole region, strengthen the dynamic update and daily monitoring of the database of small and medium-sized enterprises, and do a good job in overall planning and improvement.
Responsible unit: District Bureau of Economy and Information Technology
Enterprise service center
Tel: 69624008
2. Conduct quarterly sampling surveys on the operating conditions of small and medium-sized enterprises to find out the needs of enterprises and the effect of policy implementation.
Responsible unit: District Statistics Bureau
Industry and special section
Tel: 69627065
3. All relevant departments shall formulate detailed implementation rules in a timely manner according to needs, do a good job in publicity and interpretation, and expand the awareness and coverage of policies. Regularly sort out and submit the implementation of various measures, find problems in time and study and solve them, and get through the "last mile" of policy landing.
The scope of service industries to which the above policies and measures are applicable can be identified according to the Classification of National Economic Industries (GB/T4754-2017) and the Notice of the National Bureau of Statistics on Amending the Provisions on the Three Industrial Divisions (2012) (Guo Tong Design Management Letter [2018] No.74); The scope of small and medium-sized enterprises and individual industrial and commercial households can be identified by querying the "National Enterprise Credit Information Publicity System-National Service Network for the Development of Individual and Private Economy", or according to the Notice on Printing and Distributing the Standard Provisions for the Classification of Small and Medium-sized Enterprises issued by the Ministry of Industry and Information Technology and other departments (No.300 [2011] of the Ministry of Industry and Information Technology) and the Notice on Printing and Distributing the Standard Provisions for the Classification of Financial Enterprises issued by the People’s Bank of China and other departments (Yinfa [2015] No.300)