According to the relevant provisions of the "Urgent Notice on Implementing Medical Insurance for the Epidemic of Pneumonia Infected by the New Coronavirus" and the "Supplementary Notice on Implementing Medical Insurance for the Epidemic of Pneumonia Infected by the New Coronaviru

How do patients with COVID-19 apply for subsidies? What treatment do medical staff participating in epidemic prevention and control enjoy? What tax and fee preferential policies do enterprises and institutions enjoy? Recently, the Ministry of Finance launched the "Q&A on the Policy Measures for Financial Supporting the Prevention and Control of the New Coronavirus Pneumonia Epidemic". Xiaowu selected the policy measures related to our employees and enterprises. Let's take a look~

Political measures for individuals

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subsidy subsidy

1. What are the regulations on the treatment cost subsidy for patients with new coronavirus pneumonia, and how do patients apply for subsidy?

According to the relevant provisions of the "Urgent Notice on Implementing Medical Insurance for the Epidemic of Pneumonia Infected by the New Coronavirus" (Guo Medical Insurance [2020] No. 5) and the "Supplementary Notice on Doing Medical Insurance for the New Coronavirus Infected by the New Coronavirus Infected by the New Coronavirus Insemination" (Guo Medical Insurance [2020] No. 6), for the medical expenses incurred by patients with new coronavirus pneumonia (including confirmed and suspected patients) after basic medical insurance, serious illness insurance, medical assistance, etc. are paid in accordance with regulations, the part of the personal burden will be subsidized by the finance department. The patient does not need to apply for subsidy. When the medical treatment or discharge settlement fee is settled, the medical institution will automatically deduct the part that needs to be borne by basic medical insurance, serious illness insurance, medical assistance and finance.

2. What temporary work subsidy regulations have been issued for medical staff and epidemic prevention workers participating in prevention and control work?

According to the relevant provisions of the Ministry of Human Resources and Social Security and the Ministry of Finance on Establishing Temporary Work Subsidies for Infectious Disease Epidemic Prevention and Control Personnel" (Ministry of Human Resources and Social Security [2016] No. 4), medical personnel and epidemic prevention workers participating in front-line epidemic prevention and control will be given 300 yuan and 200 yuan per person per day according to factors such as risk. The subsidy funds are fully borne by the central government.

In addition, the "Notice on Comprehensive Implementation of Several Measures to Further Protect and Care for Medical Personnel" (Guofadian [2020] No. 5) issued by the Central Leading Group for Responding to the Novel Coronavirus Pneumonia Epidemic stipulates that will increase the temporary work subsidy standard for front-line medical personnel in Hubei Province (including medical teams to Hubei) by 1 times.

"Notice of the State Council's Joint Prevention and Control Mechanism for Responding to the Novel Coronavirus Pneumonia Epidemic on Focusing on Implementing Measures to Protect, Care for and Care Medical Personnel" (Guofadian [2020] No. 10) stipulates that front-line medical personnel refers to medical and health professionals who directly participate in the front-line prevention and treatment of COVID-19 in accordance with the unified deployment of the government, dispatched by the health department or the requirements of medical and health institutions during the epidemic prevention and control period, and who are directly in contact with confirmed or suspected cases, as well as medical and health professionals who directly conduct pathological specimens collection, pathogen testing, case examination, and case anatomy.

front-line medical staff that implements the first-stage standard, including medical staff who directly participate in patient treatment in designated hospitals, temporary hospitals, or other medical institutions that accept confirmed cases, medical professionals and technical personnel who directly conduct case specimens collection, pathogen testing and pathological examinations, and front-line medical staff who work in fever clinics in Hubei Province. Other front-line medical staff implement the second-level standard .

days of subsidy days calculated based on the number of days actually exposed to confirmed or suspected cases and specimens. For front-line medical staff working in the ward of critically ill patients, the number of working days should be calculated based on 1.5 times the actual working days. At the same time, it also clearly requires that the scope of generalized front-line medical personnel shall not be expanded.

3. What policies have been introduced in implementing the treatment of medical personnel?

First, temporary work subsidies of 300 yuan and 200 yuan per day will be given to front-line medical staff and epidemic prevention workers participating in prevention and control work according to their work type. For front-line medical staff working in the ward of critically ill patients, the number of working days to be calculated based on 1.5 times the actual working days.

Second, based on the task of undertaking epidemic prevention and control, the total amount of one-time performance wages will be increased to medical and health institutions that undertake heavy prevention and control tasks and large workloads.

Third, during the epidemic prevention and control period, the corresponding standards for temporary work subsidies for front-line medical personnel in Hubei Province (including medical teams to Hubei, the same below) will be increased by 1 times, and to ensure that the payment is in place. The central government will give full subsidies to Hubei Province; timely increase the total amount of one-time performance wages for medical and health institutions, and increase the salary level of front-line medical personnel in Hubei Province by 2 times; expand the scope of health epidemic prevention allowances to cover all front-line medical personnel, and the required funds will be resolved according to the current channels.

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Tax and fee discount

4. In order to support epidemic prevention and control work, what personal income tax preferential policies have been introduced?

1 is the temporary work subsidy and bonus obtained by medical personnel and epidemic prevention workers participating in epidemic prevention and control work in accordance with government standards, and is exempted from personal income tax . The standards stipulated by governments include subsidies and bonus standards stipulated by governments at all levels. The temporary work subsidies and bonuses for those involved in epidemic prevention and control stipulated by the people's governments at or above the provincial level shall be implemented in accordance with the relevant provisions.

2. The unit sends to individuals such physical goods (excluding cash) such as medicines, medical supplies and protective supplies used to prevent COVID-19, and is not included in salary and salary income, and is exempt from personal income tax .

The above policies will come into effect on January 1, 2020, and the deadline will be announced separately depending on the epidemic situation.

5. What phased housing provident fund support policies can employees affected by the epidemic enjoy?

Employees affected by the epidemic, If the housing provident fund loan cannot be repaid normally before June 30, 2020, the overdue processing will not be done. The overdue record will not be submitted to the credit reporting department. If the already-reported fund loan cannot be paid normally, the overdue processing will not be submitted to the credit reporting department. For employees who are under great pressure to pay rent, the rental withdrawal amount can be reasonably increased and the withdrawal time can be flexibly arranged.

6. What measures will be taken to ensure that all social insurance benefits are paid on time and in full?

In order to alleviate the difficulties of enterprises and promote the orderly resumption of work and production of enterprises, after the phased reduction and exemption of social insurance premiums for enterprises is introduced, the income of social insurance funds will decrease this year, but the impact is generally controllable.

pension and other social insurance benefits will not be affected by the fee reduction policy because as of the end of 2019, the cumulative balance of various social insurance funds in my country reached 9.4 trillion yuan, of which the cumulative balance of basic pension insurance funds for enterprise employees is 5 trillion yuan.

For the issue of pension payment that is generally concerned in society, the Ministry of Finance will also make plans with relevant departments to ensure that is paid on time and in full by increasing the central adjustment of pension insurance funds and central financial subsidies, strengthening local investment responsibilities and other measures to ensure that pensions are paid on time and in full. Other social security benefits can also be paid according to regulations.

7. What policies have been introduced in increasing support for interest subsidies for entrepreneurial guarantee loans for individuals and enterprises affected by the epidemic? How to apply?

First, extend the interest subsidy period for entrepreneurial guarantee loans. For individuals who have obtained interest subsidy support for entrepreneurial guarantee loans, if they are infected with the new crown pneumonia, they can repay the loan for one year and the finance department will provide policy interest subsidy.

2. For individuals and small and micro enterprises that temporarily lose their source of income due to the epidemic, local financial departments at all levels should work with relevant parties to give priority support when applying for entrepreneurial guarantee loans.

Individuals and small and micro enterprises that meet the conditions may submit guarantee and loan applications to the local entrepreneurial guarantee fund operation management agency and the bank in accordance with the relevant provisions of the Ministry of Finance on the Revision and Issuance of the Management Measures for the Special Fund for Inclusive Financial Development (Caijin [2019] No. 96).

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other

other

8. Affected by the epidemic, what are the adjustments to the arrangements for the 2020 National Accounting Professional and Technical Qualification Examination?

The Ministry of Finance will work with relevant departments to continue to evaluate the possible impact of epidemic prevention and control on the arrangements for the 2020 National Accounting Professional and Technical Qualification Examination, formulate policies and plans to ensure the smooth progress of the examination.

Policy measures for enterprises

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Fund support

9. What policies have been introduced in providing financial interest subsidies for enterprises' loans to key epidemic prevention and control guarantees, and what are the requirements for using loan funds?

For the newly added loans to key enterprises for epidemic prevention and control in 2020, the central government will provide interest subsidy support on the basis of the People's Bank of China's special re-loan support to financial institutions to provide preferential interest rate credit, and the interest subsidy period shall not exceed 1 year.

Use preferential loan requirements:

• Loan companies that enjoy interest subsidy support shall not misappropriate credit funds to repay other debts of the company;

• shall not use funds for financial investment, financial management and other arbitrage activities;

• shall not use funds for non-epidemic prevention and control-related production and operation activities;

• shall not use funds for non-epidemic prevention and control-related production and operation activities;

• shall not use funds for production and operation activities;

• html l0 has to obey the unified allocation of production materials in the state;

• The credit limit of financial institutions shall not exceed the scale of relevant production and operation activities required for epidemic prevention and control by enterprises on the list;

• shall not use the loan funds issued by special re-loans for general capital needs of enterprises on the list;

• shall not recover existing loans in advance to renew them to obtain re-loan funds.

10. What policies have been introduced in optimizing financing guarantee services for enterprises affected by the epidemic and how to apply?

For small and micro enterprises affected by the epidemic, government-level financing guarantee and re-guarantee institutions at all levels will reduce the guarantee and re-guarantee fees and cancel the counter-guarantee requirements. For financing guarantee institutions and re-guarantee institutions in areas severely affected by the epidemic, the national financing guarantee fund will charge re-guarantee fees by half. Enterprises can apply to the government-based financing guarantee agency they cooperate with.

11. What key enterprises in epidemic prevention and control protection support are supported by the central government’s interest subsidy funds?

1 is an important medical material enterprise for producing medical protective clothing, isolation clothing, medical and protective civil masks, medical goggles, new coronavirus detection kits, negative pressure ambulances, disinfection machines, disinfection supplies, infrared testers, intelligent monitoring and testing systems and related drugs for the production of the above materials;

2 is an important raw and auxiliary material production enterprise, important equipment manufacturing enterprise and related supporting enterprise required to produce the above materials;

3 is a backbone enterprise for producing important daily necessities;

4 is an important medical material collection and storage enterprise;

5 is an enterprise that provides relevant information and communication equipment and service systems for the response to the above materials, and enterprises that undertake the above materials transportation and sales tasks.

12. How to determine the list of key enterprises that support epidemic prevention and control protection for central government interest subsidies?

The list of key enterprises for epidemic prevention and control is determined by the Development and Reform Commission, the Ministry of Industry and Information Technology and other departments, and is divided into a national list and a local list.

The national list includes central enterprises and local enterprises. Central enterprises can apply from relevant industry authorities or directly to the Development and Reform Commission and the Ministry of Industry and Information Technology. Local enterprises are reviewed and summarized by provincial development and reform, industrial and information technology departments to the Development and Reform Commission and the Ministry of Industry and Information Technology.

Local list is 10 regions including Hubei Province, Zhejiang Province, Guangdong Province, Henan Province, Hunan Province, Anhui Province, Chongqing City, Jiangxi Province, Beijing City, Shanghai City, etc., and independently establish a list of key enterprises for epidemic prevention and control in their regions. The provincial development and reform, industry and information technology departments shall submit the registration of the Development and Reform Commission and the Ministry of Industry and Information Technology.

13. What are the conditions for central government interest subsidies and how strong is the interest subsidy?

Central fiscal interest subsidy conditions:

• 1. Enterprises enjoy the support of the People's Bank of China;

• 2. Relying on the newly generated contract application during the epidemic prevention and control period after January 1, 2020.

Interest subsidy intensity: The central government subsidizes interest at 50% of the actual loan interest rate obtained by the enterprise to ensure that the actual financing cost of the enterprise is reduced to below 1.6%, and the interest subsidy period shall not exceed one year.

14. What aspects should be paid attention to when applying for central government interest subsidies?

Central enterprises directly apply to the Ministry of Finance; local enterprises apply for interest subsidy support from their local financial departments, and provincial financial departments summarize the application for interest subsidy in their regions and submit it to the Ministry of Finance.After the Ministry of Finance review, interest subsidies will be allocated to central enterprises and provincial financial departments, and provincial financial departments will directly allocate interest subsidies to local enterprises. Provincial financial departments should summarize and apply for interest subsidy funds settlement from the Ministry of Finance before May 31, 2020.

15. How do enterprises that have not been included in the list of key enterprises for epidemic prevention and control applications for inclusion and loans?

Key medical supplies and daily necessities manufacturers that play an important role in ensuring epidemic prevention and control materials can apply for credit support from financial institutions in accordance with the principle of "urgent matters to handle urgent matters and special matters to handle special matters". While the financial institutions review it, they can apply for credit support from provincial development, reform, industrial and information technology departments in a timely manner.

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Tax and fee discount

16. What tax preferential policies have been introduced for key enterprises in epidemic prevention and control protection?

For key epidemic prevention and control enterprises, the country has issued the following tax preferential policies:

• First, for key epidemic prevention and control materials manufacturers newly purchased related equipment in order to expand production capacity, it is allowed to be included in the current cost and expenses in one lump sum before tax on corporate income tax.

• Second, the production of key materials for epidemic prevention and control can apply to the competent tax authority for a full refund of the newly added value-added tax end-of-term tax credit after January 1, 2020. The list of the above-mentioned key materials for epidemic prevention and control guarantees shall be determined by the provincial and above development and reform departments, industrial and information technology departments.

• 3. Value-added tax is exempted from the income obtained by taxpayers from transporting key materials for epidemic prevention and control. The specific scope of key guarantee materials for epidemic prevention and control shall be determined by the Development and Reform Commission and the Ministry of Industry and Information Technology.

The above policies will be implemented from January 1, 2020, and the deadline will be announced separately depending on the epidemic situation.

17. What tax preferential policies have been introduced for enterprises in the transportation, catering, accommodation, tourism and other industries that are more affected by the epidemic?

For enterprises in transportation and other industries that are more affected by the epidemic, the country has introduced the following tax preferential policies:

• First, the losses incurred by enterprises in difficult industries that are more affected by the epidemic in 2020, and the maximum carry-over period is extended from 5 years to 8 years.

Enterprises in difficult industries include four categories: transportation, catering, accommodation, and tourism (referring to two categories: travel agencies and related services, and scenic spot management). The specific judgment criteria are implemented in accordance with the current "National Economic Industry Classification". The main business income of enterprises in difficult industries in 2020 must account for more than 50% of the total revenue (excluding non-taxed income and investment income).

• 2. The income obtained by providing taxpayers with public transportation and living services, as well as providing residents with express delivery and delivery services for essential daily necessities is exempt from value-added tax.

Public transportation services include passenger ferries, buses, subways, urban light rail, taxis, long-distance passenger transport, shuttle buses; life services include cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, daily services for residents, etc.

The above policies will be implemented from January 1, 2020, and the deadline will be announced separately depending on the epidemic situation.

18. In order to support the resumption of work and business of individual industrial and commercial households and small and micro enterprises, what tax preferential policies have been introduced?

From March 1 to May 31, 2020, for small-scale value-added taxpayers in Hubei Province, taxable sales revenue of with a 3% collection rate will be exempted from VAT; for prepayment of VAT items with a 3% prepayment of VAT, the prepayment of VAT items with a 3% prepayment of VAT will be suspended.

Except for Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions, and municipalities directly under the Central Government shall apply to taxable sales revenue with a 3% levy rate and reduce the VAT at a 1% levy rate; prepayment of VAT items with a 3% prepayment of VAT will apply to reduce the VAT at a 1% prepayment of VAT.

19. In order to alleviate the difficulties of enterprises and promote the orderly resumption of work and production of enterprises, what measures have been introduced to reduce and exempt corporate social insurance premiums in stages?

With the approval of the State Council, the Ministry of Finance cooperated with relevant departments to issue the "Notice on Phased Reduction and Immunization of Social Insurance Premiums in Enterprises" (Ministry of Human Resources and Social Security [2020] No. 11), guiding local governments to implement the policy of phased reduction and exemption of social insurance premiums.

Starting from February 2020, all provinces (autonomous regions and municipalities) outside Hubei can exempt small and micro enterprises from paying unit payments, unemployment and work-related injury insurance (hereinafter collectively referred to as the three social insurances) and the exemption period shall not exceed 5 months; the exemption period shall be halved to collect three social insurance unit payments for large enterprises and other insured units (excluding government agencies and institutions), and the reduction period shall not exceed 3 months. From February 2020, Hubei Province will be exempted from payment of three social insurance units of all types of insured units (excluding government agencies and institutions), and the exemption period will not exceed 5 months.

20. Can enterprises that have serious difficulties in production and operation due to the epidemic apply for delaying payment of social insurance premiums?

Insured enterprises that have serious difficulties in production and operation due to the epidemic, can apply for the deferment of three social insurance premiums in accordance with relevant regulations. The deferred payment execution period is within 2020, and the deferred payment period shall not exceed 6 months in principle. There is no late payment fee during the deferred payment period. If the employer and the employee agree and deferral the payment of the personal payment part, the insured unit shall pay the fee in a timely manner before the expiration of the period.

21. In order to effectively reduce the burden on enterprises and support enterprises to resume work and production, what are the measures to reduce the unit payment of basic medical insurance for employees in stages, how to operate in various places, and what are the precautions?

According to the provisions of the "Guiding Opinions on Phased Reduction of Basic Medical Insurance Premiums for Employees" (Medical Insurance Development [2020] No. 6), starting from February 2020, all provinces, autonomous regions, municipalities directly under the Central Government and the Xinjiang Production and Construction Corps can guide the coordinated areas. According to the operation of the fund and actual work needs, on the premise of ensuring the balance of medium- and long-term income and expenditure of the fund, will implement a halve-free levy on the part of the employee medical insurance unit payment, and the reduction period will not exceed 5 months. In principle, the coordinated areas where the accumulated balance of the unified fund can be paid for more than 6 months can implement a reduction in the tax. If the tax is less than 6 months but it is necessary to reduce the tax, the provinces will consider and arrange it in a coordinated manner. In order to respond to the epidemic, the Medical Insurance Bureau has previously issued a document to clarify that the policy of insured units and individuals who can postpone the delay in paying medical insurance premiums can continue to be implemented. The delay period shall not exceed 6 months in principle, and the late payment fee will be exempted during the delay period.

During the implementation process, various places need to pay attention to the following matters:

• First, the implementation of reduction of taxes and deferred payments cannot affect the insured person's enjoyment of current benefits.

• Second, we must guide the coordinated regions to ensure the medium- and long-term balance of fund revenue and expenditure.

• Third, regions that have implemented phased reduction of unit fees can continue to implement it, and the policies can also be adjusted in accordance with the spirit of Document No. 6 of Medical Insurance [2020], but the tax reduction and halving shall not be implemented in combination.

22. What phased housing provident fund support policies can enterprises affected by the epidemic enjoy?

Companies affected by the epidemic can apply to defer the payment of housing provident fund before June 30, 2020.

23. Can enterprises negotiate with employees to pay housing provident fund if the epidemic is confirmed to be severe and severe?

According to areas where the epidemic is severe and severe, enterprises can voluntarily pay housing provident fund before June 30, 2020, on the premise of full consultation with employees. If the deposit continues to be paid, the contribution ratio shall be determined independently; if the payment is suspended, the payment time shall be continuously calculated during the suspension period, which shall not affect the normal withdrawal of housing provident fund and application for housing provident fund loans.

Policy measures for government agencies and institutions

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-tax discount

24. What should be paid attention to when implementing the measures to reduce and exempt corporate social insurance premiums in stages?

implements measures to reduce and exempt corporate social insurance premiums in phased ways, and pay attention to the policy implementation period, applicable objects, types of insured enterprises, and delayed payment and handling.

First, the policy implementation period. The starting month for the implementation of the reduction and exemption policy is February 2020, and the implementation shall not be postponed. The months for the implementation of the reduction and exemption policy must be continuous and coherent. The total number of months of the implementation period shall not exceed the upper limit stipulated in the document No. 11 of the Ministry of Human Resources and Social Security [2020].

The second is the specific application of the policy. The units that can be exempted from the unit payment of three social insurances in Hubei Province include various large, medium and micro enterprises, individual industrial and commercial households that participate in the insurance through unit, private non-enterprise units, social groups and other social organizations.The units that can be exempted from the unit payment of three social insurance in other provinces include various types of small and medium-sized enterprises. Individual industrial and commercial households that participate in the insured form enjoy the exemption policy based on the small and medium-sized enterprises; the units that can be halved from the unit payment of three social insurance include various large enterprises, private non-enterprise units and social groups and other social organizations. Units or personnel that reduce or exempt the unit payment of the three social insurances shall not include government agencies and institutions (including units participating in the basic pension insurance of enterprises), individual industrial and commercial households who participate in insurance in an individual capacity, and flexible employment personnel.

The third is the classification of insured enterprises. All localities should classify insured enterprises with independent legal person qualifications in accordance with the requirements of the Ministry of Human Resources and Social Security No. 11 Document No. [2020]. Human Resources and Social Security, Finance and Taxation Departments at all levels should strengthen cooperation and cooperation, and timely share enterprise classification information to facilitate enterprises to handle application accurately.

Fourth, the treatment of delayed payment. All localities must strictly grasp the conditions for delayed payment and implement it in accordance with the prescribed procedures. If the employer and the employee agree and deferral the payment of the personal payment part on behalf of the employees, the amount of the personal payment of the enterprise's basic pension insurance during the period of the delay shall not be charged interest, and the insured unit shall pay the fees in a timely manner before the expiration of the period. The fees paid by