Since the outbreak of the new crown pneumonia epidemic (hereinafter referred to as the epidemic), the Ministry of Finance has thoroughly implemented the spirit of a series of important instructions and instructions of General Secretary Xi Jinping, conscientiously implemented the decisions and deployments of the Party Central Committee and the State Council, took the initiative to perform their duties and responsibilities, and promptly introduced a series of fiscal and taxation policies and measures to resolutely support winning the people's war, total war, and blocking war against the epidemic.
The epidemic is an order, and prevention and control is a responsibility. Ensuring that financial support for epidemic prevention and control policies and measures are implemented in place and effectively play a role is an important task of the financial department. In order to help all sectors of society accurately grasp and timely apply financial support for epidemic prevention and control policies and measures, the Ministry of Finance has sorted out the policies and measures issued from the perspectives of policy beneficiaries and policy implementers, and formed the "Q&A on the Policy Measures for Financial Support for the Prevention and Control of the New Coronavirus Pneumonia" for reference.
1. Policy measures for individuals
(I) Subsidy subsidies.
1. What are the regulations on the treatment cost subsidies for patients with COVID-19, and how do patients apply for subsidies?
Answer: 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 Epidemic of Pneumonia Infected by the New Coronavirus Infected by the New Coronavirus Infected by the New Coronavirus Including Medical Insurance [2020] No. 6), for the medical expenses incurred by patients with new coronavirus (including confirmed and suspected patients), the personal burden will be subsidized by the finance department after basic medical insurance, serious illness insurance, medical assistance, etc. are paid in accordance with the regulations. 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. By taking the above measures, patients can be ensured that they do not experience medical treatment due to expense issues and that the hospitals admitted to the hospital do not affect treatment due to payment policies.
2. What temporary work subsidy regulations have been issued for medical personnel and epidemic prevention workers participating in prevention and control work?
Answer: 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, and the subsidy funds will be 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 the temporary work subsidy standard for front-line medical personnel in Hubei Province (including medical teams to Hubei) will be increased by 1 times. The "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 for Medical Personnel" (Guofadian [2020] No. 10) stipulates that front-line medical personnel refer to medical and health professionals who directly participate in the front-line prevention and treatment of new coronavirus pneumonia 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 personnel who implement the first-stage standard include medical personnel who directly participate in patient treatment in designated hospitals, isolation areas of temporary hospitals determined by the health department or isolation areas of 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 personnel who work in fever clinics in Hubei Province. Other front-line medical staff implement the second-tier standards. The number of days enjoying subsidy is calculated based on the number of days actually exposed to confirmed or suspected cases and specimens. For front-line medical personnel working in the ward of critically ill patients, the number of days to be paid shall be calculated based on 1.5 times the actual number of days to be paid. At the same time, it also clearly requires that the scope of generalized front-line medical personnel shall not be expanded.
According to the provisions of the General Office of the State Council on Several Measures to Improve the Working Conditions of Front-line Medical Personnel and Care for the Physical and Mind Health of Medical Personnel" (Guobanfa [2020] No. 4), the work status of medical personnel and epidemic prevention workers on the front-line epidemic prevention and control is subject to statistics by local governments. The health and health departments at the same level, together with the human resources and social security departments and financial departments, will be reviewed on a monthly basis. After being approved by the National Health and Health Commission, the Ministry of Human Resources and Social Security and the Ministry of Finance, the financial departments at the same level will advance temporary work subsidies in the next month, and the central finance will settle them according to the actual situation.
3. What policies have been introduced in implementing the treatment of medical personnel?
Answer: First, temporary work subsidies of 300 yuan and 200 yuan per day will be given to front-line medical personnel 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 tasks 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 the central government will 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.
(II) Tax and fee discounts.
4. In order to support epidemic prevention and control work, what personal income tax preferential policies have been introduced?
Answer: In order to support epidemic prevention and control, the country has issued the following preferential personal income tax policies:
First, temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention workers in epidemic prevention and control in accordance with government standards are exempt 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 the provincial level and above shall be implemented in accordance with the relevant provisions.
Second, the unit issues medicines, medical supplies and protective supplies to individuals for the prevention of COVID-19 (excluding cash), which are not included in wages and salary income, and are 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?
Answer: If employees affected by the epidemic cannot repay their housing provident fund loans normally before June 30, 2020, they will not be dealt with overdue and will not be submitted to the credit reporting department as overdue records. If they have been submitted, they will be adjusted. 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?
Answer: 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 fund this year will decrease, but the impact is generally controllable. Social insurance benefits such as pensions 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. Regarding 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 pensions are 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. 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?
Answer: 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.Second, for individuals and small and micro enterprises that temporarily lose their source of income due to the impact of 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).
(III) Others.
8. After the Spring Festival closing as stipulated by the Ministry of Finance, can lottery agents open sales?
Answer: The specific business hours of lottery agents must be followed by the local government's regulations on the operation of public cultural places, leisure and fitness places, entertainment places or tourist places during the epidemic, and must comply with the epidemic prevention and control requirements of the local government in the local government.
9. Affected by the epidemic, what are the adjustments to the arrangements for the 2020 National Accounting Professional and Technical Qualification Examination?
Answer: 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.
10. When will the 2020 national chief accountant training (high-end class) selection written test be postponed?
Answer: The Ministry of Finance will determine the written test time for the 2020 National Chief Accountant Training (High-end Class) Selection and Written Examination for Large and Medium-sized Enterprises and Institutions in 2020 based on the epidemic situation and local epidemic prevention and control requirements. The specific time will be notified separately.
2. Policy measures for enterprises
(I) Funding support.
11. What policies have been introduced in providing fiscal interest subsidies for loans to key enterprises in epidemic prevention and control, and what are the requirements for using loan funds?
Answer: For the newly added loans to key enterprises for epidemic prevention and control in 2020, on the basis of the People's Bank of China's special re-loan support for financial institutions to provide preferential interest rate credit, the central government will provide interest subsidy support, 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 arbitrage activities such as financial investment and financial management; shall not use funds for non-epidemic prevention and control-related production operations; shall not obey the unified allocation of production materials by 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; loan funds issued by special re-loans shall not be used for the general fund needs of enterprises on the list; existing loans shall not be recovered in advance to renew them to obtain re-loan funds.
12. What policies have been introduced in optimizing financing guarantee services for enterprises affected by the epidemic and how to apply?
Answer: 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.
13. What key enterprises in epidemic prevention and control protection support for central government interest subsidies?
Answer: Enterprises supported by interest subsidy funds: First, enterprises that produce important medical supplies such as medical protective clothing, isolation clothing, medical and protective civil masks, medical goggles, novel coronavirus detection kits, negative pressure ambulances, disinfection machines, disinfection supplies, infrared testers, intelligent monitoring and testing systems and related drugs for the response to the epidemic; second, enterprises that produce important raw and auxiliary materials, important equipment manufacturing enterprises and related supporting enterprises that produce the above materials; third, backbone enterprises that produce important daily necessities; fourth, enterprises that collect and store important medical supplies; fifth, enterprises that provide relevant information and communication equipment and service systems for responding to the epidemic, and enterprises that undertake the above materials transportation and sales tasks.
14. How to determine the list of key enterprises that support epidemic prevention and control protection for central government interest subsidies?
Answer: 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.
15. How to issue re-loans in the People's Bank?
Answer: The People's Bank of China issues special re-loans to national banks and local corporate banks in key areas of epidemic prevention and control. National banks focus on issuing preferential loans to enterprises on the national list, and local corporate banks issue preferential loans to enterprises on the local list in their region.
National banks: Development Bank, Export-Import Bank, Agricultural Development Bank, Industrial and Commercial Bank of China, Agricultural Bank of China, Bank of China, Construction Bank, Bank of Communications, Postal Savings Bank, etc.
16. What are the conditions for central fiscal interest subsidies and how strong is the interest subsidy?
Answer: The central government’s interest subsidy conditions: First, enterprises enjoy the support of the People’s Bank of China; second, rely 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.
17. How to apply for central government interest subsidies, and what aspects should be paid attention to?
Answer: Central enterprises apply directly 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.
18. How do enterprises that have not been included in the list of key enterprises for epidemic prevention and control applications for inclusion and loans?
Answer: 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.
19. During the epidemic prevention and control period, the central government allocated funds to support Chinese and foreign air transport enterprises. What are the support targets? Are flights from Hong Kong, Macao and Taiwan routes implemented in accordance with the requirements? How to determine the epidemic prevention and control tasks performed by general aviation enterprises?
Answer: There are two support policies, namely, rewards for international regular passenger flights and appropriate subsidies for flights that perform major transportation missions. The details are as follows:
First, it is a reward for international regular passenger flights between flights (or resumed flights) between our domestic routes (excluding Hong Kong, Macao and Taiwan) and overseas routes during the epidemic. Flights from Hong Kong, Macao and Taiwan shall be implemented in accordance with the reference. The support targets are treated equally regardless of domestic or foreign airlines.
2. Appropriate subsidies are provided for the implementation of major transport flight missions in accordance with the deployment of the Joint Prevention and Control Mechanism of the State Council. The target of support is domestic air transport companies. For general aviation enterprises to perform major transportation flight tasks in accordance with the deployment of the Joint Prevention and Control Mechanism of the State Council, they will be implemented in accordance with the current relevant provisions of the "Interim Measures for the Management of Special Funds for General Aviation Development" (Civil Aviation Development [2012] No. 111).
20. During the epidemic prevention and control period, the central government allocated funds to support Chinese and foreign air transport enterprises. How to determine the support standards?
Answer: First, the determination of international flight reward standards.The main consideration is to coordinate the determination of factors such as the degree of impact of the epidemic and the average operating cost of flights. The reward standards are divided into two levels: co-flight and solo flight. In order to further support and encourage solo flight routes, the reward standards are tilted towards solo flights. According to the above principles, it is determined that the reward standard for co-flights is RMB 0.0176 per kilometer, and the reward standard for single flights is RMB 0.0528 per kilometer.
is the determination of subsidy standards for major transportation flight missions. The actual settlement method is adopted, that is, after the epidemic is over, appropriate subsidies will be given based on the actual transportation costs of major transportation flight missions. If the task-designated unit has a payment, or the flight has other sources of income such as ticket sales, it will be deducted when the subsidy is approved. The subsidy standards for epidemic prevention and control tasks implemented by general aviation enterprises shall be implemented in accordance with the subsidy standards for "emergency rescue operations" stipulated in Article 6 of the "Interim Measures for the Management of Special Funds for General Aviation Development" (Civil Aviation Development [2012] No. 111).
21. During the epidemic prevention and control period, the central government allocated funds to support Chinese and foreign air transport enterprises. What are the specific application and review procedures and what should be paid attention to?
Answer: Fund declaration procedure: First, the international flight reward fund declaration procedure. All airlines will submit fund application documents to the Civil Aviation Administration and the Ministry of Finance before the 7th of each month based on the implementation of international flights last month. The fund application documents should include flight routes, flights, aircraft models, seating kilometers, material lists, and related cost and income data. Foreign airlines also need to provide specific information on the bank account of the received funds. The second is the application procedure for subsidy funds for major transportation flight missions. After the epidemic ended, domestic airlines submitted fund application documents to the Civil Aviation Administration and the Ministry of Finance based on the performance of major transportation flight tasks during the epidemic prevention and control period. The subsidy fund declaration procedures for general aviation enterprises to implement epidemic prevention and control tasks shall be implemented in accordance with the relevant provisions of the "Interim Measures for the Management of Special Funds for General Aviation Development" (Civil Aviation Development [2012] No. 111).
Fund issuance procedure: In accordance with the requirements of fiscal budget management, the funds of China Airlines Group, China Eastern Airlines Group, and China Southern Airlines Group are included in the budget of the central enterprise at the same level and are directly allocated by the Ministry of Finance. The funds of other domestic airlines are issued through the central government's transfer payment method, and the local financial departments are responsible for allocating them; the funds of foreign airlines are included in the Civil Aviation Administration's department budget and transferred by the Civil Aviation Administration.
Other precautions: First, other domestic airlines except China Airlines Group, China Eastern Airlines Group, and China Southern Airlines Group should also copy the application documents and relevant information to the Civil Aviation Regional Administration and provincial financial departments where the company is registered. After the Civil Aviation Administration reviews the fund declaration materials of each airline, it will report the review results to the Ministry of Finance. The Ministry of Finance allocates funds in accordance with relevant budget management regulations. Second, all airlines should be responsible for the authenticity and accuracy of the application materials, and no unit shall intercept or misappropriate support funds. If false or concealed reports are found during the review, the airline's application qualification will be cancelled; units and individuals who violate national laws, administrative regulations and relevant regulations will be dealt with strictly in accordance with the "Budget Law of the People's Republic of China" and the "Regulations on Punishment and Punishment of Financial Illegal Acts".
22. Agricultural moderate-scale operators have problems such as difficulty and high cost of financing. Are there any corresponding support measures during the epidemic prevention and control period?
Answer: Since the outbreak of the epidemic, agricultural operators in various places have been affected to varying degrees. In order to support agricultural operators to overcome difficulties together, the central government has introduced corresponding reduction and exemption policies while giving full play to the role of the agricultural credit guarantee system to reduce the financing costs of relevant agricultural operators and better solve the financing problems of agricultural operators. At the national level, the National Agricultural Guarantee Company will charge a re-guarantee fee for provincial agricultural guarantee companies in 2020. At the local level, provinces (autonomous regions and municipalities) are required to introduce measures to reduce and exempt the policy-based credit guarantee business guarantee fees based on actual conditions. At present, various places have successively issued relevant specific policies to promote the solution of financing difficulties of agricultural operators and alleviate the impact of the epidemic on agricultural operators.
23. What measures have been introduced in the role of government reserves to support the increase in production and supply of scarce materials in response to the epidemic?
Answer: During the epidemic prevention and control period, key medical prevention and control materials produced by enterprises, such as medical N95 masks and medical protective clothing, will be purchased and stored by the government to relieve the worries of enterprises' production, and encourage key enterprises to increase the production of scarce medical materials with quality and quantity. The material allocation work is specifically implemented by the Development and Reform Commission, the Ministry of Industry and Information Technology, etc. The Ministry of Finance actively cooperates with the Development and Reform Commission, the Ministry of Industry and Information Technology to do a good job in the work, further refine the bottom-line storage plan, and promote the implementation of the bottom-line storage policy.
(II) Tax and fee discounts.
24. What tax preferential policies have been introduced for key enterprises in epidemic prevention and control protection?
Answer: For key epidemic prevention and control enterprises, the state has issued the following tax preferential policies:
First, for key epidemic prevention and control materials manufacturers newly purchased related equipment 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, manufacturers 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 credit after January 1, 2020 on a monthly basis.
The list of the above-mentioned key materials for epidemic prevention and control guarantee shall be determined by the provincial and above development and reform departments, industrial and information technology departments.
Third, the income obtained by taxpayers from transporting key materials for epidemic prevention and control is exempt from value-added tax. 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.
25. 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?
Answer: 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 will be extended from 5 years to 8 years.
Enterprises in difficult industries include four categories: transportation, catering, accommodation, and tourism (referring to travel agencies and related services, and tourist 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.
26. 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?
Answer: From March 1 to May 31, 2020, taxable sales revenue with a 3% levy rate is exempt from VAT; 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; prepaid VAT items with a 3% prepaid rate and reduce the VAT at a 1% prepaid rate.
27. In order to support epidemic prevention and control work, what tax preferential policies have been introduced to encourage donations from all walks of life?
Answer: In order to encourage all sectors of society to actively donate money and materials to support epidemic prevention and control, the state has introduced the following tax preferential policies:
First, enterprises and individuals donate cash and items for the epidemic through public welfare social organizations or county-level and above people's governments and departments and other state organs, and are allowed to be deducted in full when calculating taxable income.
Second, enterprises and individuals donate items to hospitals that undertake epidemic prevention and control tasks directly to hospitals that undertake epidemic prevention and control, and are allowed to be deducted in full when calculating taxable income.
The donor handles pre-tax deductions based on the donation receipt letter issued by the hospital responsible for epidemic prevention and control.
Third, if the goods produced, entrusted by individual industrial and commercial households, they will donate free of charge to respond to the epidemic through public welfare social organizations, people's governments at or above the county level and their departments, or directly to hospitals that undertake epidemic prevention and control tasks, they will be exempted from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge, and local education surcharge.
Donations accepted by state organs, public welfare social organizations and hospitals that undertake epidemic prevention and control tasks should be used specifically for epidemic response and shall not be used for other purposes.
The above policies will be implemented from January 1, 2020, and the deadline will be announced separately depending on the epidemic situation.
28. What tax exemption policies have been introduced for the donated imported materials for epidemic prevention and control, and how to apply?
Answer: In order to further support the epidemic prevention and control work, more preferential import tax policies will be implemented from January 1 to March 31, 2020, and moderately expand the scope of duty-free imported materials, the scope of duty-free entities, the scope of donated imports, etc. stipulated in the "Interim Measures for the Exemption of Import Tax for Charitable Donated Materials" (Announcement No. 102 of the Ministry of Finance and Customs and the State Administration of Taxation 2015). Imported materials donated for epidemic prevention and control will be exempted from import tariffs and value-added tax and consumption tax in the import link.
Regarding the application method, the recipient shall go through the tax reduction and exemption procedures to the local customs.
29. How to deal with the tax-exempt amount levied and how to apply for tax-exempt import materials?
Answer: From January 1 to March 31, 2020, the tax-exempt payments collected from duty-free imported materials will be refunded. Among them, if the import has been taxed and the value-added tax deduction has not been declared, the customs can apply to the customs to return the import tariffs and the import links of value-added tax and consumption tax procedures with the procedures for refunding the import tariffs and the import links of value-added tax and consumption tax in the import links of the customs can only apply to the customs to return the import tariffs and the import links of consumption tax procedures. Applicants for tax reduction and exemption should go through the tax refund procedures after re-issue the tax reduction and exemption procedures to the customs in their local area before September 30, 2020 (including the same day).
30. How to quickly clear customs for duty-free imported materials?
Answer: Duty-free imported materials can be registered and released in accordance with or in accordance with the announcement of the General Administration of Customs No. 17 of 2020, and then re-process the relevant procedures in accordance with regulations.
31. In order to support epidemic prevention and control work, what administrative and institutional fees and government fund reduction policies have been introduced?
Answer: In order to support epidemic prevention and control work, the country has introduced policies to exempt some administrative and institutional fees and government fund. The details are as follows:
First, for prevention and control products that enter the emergency approval procedures for medical devices and are related to COVID-19, the medical device product registration fee is exempted.
2. Drug registration fee is exempt from drugs entering the special drug approval procedures and treating and preventing new coronary pneumonia.
The third is to exempt the civil aviation development fund that airlines should pay.
The above policies will be implemented from January 1, 2020, and the deadline will be announced separately depending on the epidemic situation.
Fourth, the import and export goods are exempted, that is, the port construction fee for exporting foreign and imported goods; the ship oil pollution damage compensation fund is levied at half the reduction. This policy will be implemented from 0:00 on March 1, 2020 to 24:00 on June 30, 2020, and the time when the ship enters and leaves the port shall prevail. If the payer meets the requirements for reduction and exemption but has paid the fee, the central maritime management agency shall apply for a refund from the approved relevant bank account or deduct it from the payer's due amount.
32. 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?
Answer: 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, provinces (autonomous regions and municipalities) outside Hubei will be exempted from unit payments for basic pension, unemployment and work-related injury insurance (hereinafter referred to as the three social insurances) of small and medium-sized enterprises, with the exemption period not exceeding 5 months; the unit payments for three social insurances such as large enterprises (excluding government agencies and institutions) will be levied at half the reduction period, with the reduction period not exceeding 3 months. Starting from February 2020, Hubei Province will be exempted from payment of three social insurance units of various insured units (excluding government agencies and institutions), and the exemption period will not exceed 5 months.
33. Can enterprises that have serious difficulties in production and operation due to the epidemic apply for delaying payment of social insurance premiums?
Answer: Insured enterprises that have serious difficulties in production and operation due to the epidemic can apply for the delay in paying 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.
34. In order to effectively reduce the burden on enterprises and support enterprises to resume work and production, what measures have been introduced to reduce the unit payment of basic medical insurance for employees in stages, how to operate in various places, and what are the precautions?
Answer: 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 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, the payment of the employee medical insurance unit will be subject to a half-divided fee, 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 should pay attention to the following matters: First, the implementation of reduction of taxes and delayed 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 may also adjust the policy 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.
35. What phased housing provident fund support policies can enterprises affected by the epidemic enjoy?
Answer: Companies affected by the epidemic can apply to defer the payment of housing provident fund before June 30, 2020.
36. Can enterprises negotiate with employees to pay housing provident fund in areas where the epidemic is determined to be severe and severe?
Answer: In areas where the epidemic is determined to be 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.
(III) Government procurement.
37. What are the relevant government procurement support measures in supporting enterprises to resume work and production?
Answer: The "Notice of the Ministry of Finance on Supporting Enterprises to Resuming Work and Production to Do a Good Job in the Production and Supply of Medical Materials Required to Respond to the Prevention and Control of the New Coronavirus Pneumonia" (Financial Office [2020] No. 8) clearly states that state organs, public institutions and groups at all levels use fiscal funds to purchase goods, projects and services related to epidemic prevention and control shall be implemented as an emergency procurement project, and there is no need to implement the methods and procedures stipulated in the Government Procurement Law. On the premise of ensuring the quality of goods, projects and services, they will give priority to direct procurement from enterprises resuming work and production.
38. During the epidemic prevention and control period, how to promote the electronic implementation of procurement projects?
Answer: Where conditions permit, try to provide procurement documents online, submit bid (response) documents, and implement electronic bid opening and electronic review processes. Electronic stores in various regions are encouraged to strengthen the supply organization of materials related to epidemic prevention and control.Set up a special zone to release information on epidemic prevention and control procurement demand and supplier supply information to promote supply and demand connection. Strengthen price monitoring and supplier management of electronic stores, and handle illegal and irregular acts such as providing counterfeit and shoddy products and price gouging in accordance with the law.
39. During the epidemic prevention and control period, how to calculate the working day?
Answer: If working days need to be calculated in government procurement activities and related questions and complaints, the State Council and local people's governments at all levels will extend the holiday as public holidays and will not be included in the working days.
40. How to handle government procurement complaints during the epidemic prevention and control period, and what aspects should be paid attention to?
Answer: During the epidemic prevention and control period, financial departments at all levels may suspend on-site acceptance, cross-examination and other work, and the related business will be handled online. The recovery time of on-site business is determined and announced by financial departments at all levels based on the actual situation of local epidemic prevention and control work. If an expert review meeting cannot be held during the epidemic prevention and control period, the decision to handle the relevant cases may be suspended at the discretion of the case and inform the relevant parties in advance.
(IV) Others.
41. How can state-owned financial enterprises determine donations for epidemic prevention and control, and how can they improve the accuracy of donations?
Answer: First, state-owned financial enterprises should, on the basis of providing financial services for epidemic prevention and control, comprehensively consider their functional positioning, operating conditions, and financial status, and combine the needs of epidemic prevention and control to determine the donation matters in epidemic prevention and control, including the donation amount, donation targets, usage directions, etc. Second, in order to improve the efficiency of donated funds, and to effectively use donated funds for epidemic prevention and control on the edge and key points, state-owned financial enterprises are encouraged to implement targeted donations. State-owned financial enterprises can make specific requirements when donating through donations through public welfare social organizations or county-level and above people's governments and departments and other state organs, including donations, including the use of funds, conditions, and usage methods.
42. What methods can state-owned financial enterprises adopt to implement donations according to the needs of epidemic prevention and control?
Answer: In light of the actual needs of epidemic prevention and control work, in addition to cash donations, state-owned financial enterprises are encouraged to adopt various methods to implement donations: First, large state-owned financial enterprises are encouraged to strengthen work coordination, give full play to the role of overseas institutions, organize the procurement of shortage of epidemic prevention materials in the country, and donate to public welfare social organizations or state organs such as people's governments at or above the county level and their departments, as well as hospitals that undertake epidemic prevention and control tasks. Second, insurance institutions are encouraged to base themselves on their main business, play the role of risk protection, and donate insurance products to front-line medical staff and epidemic prevention and control staff.
43. During the epidemic prevention and control period, how to handle administrative approval and service matters such as accounting firm practice license, accounting firm change filing, agency accounting business approval, etc.?
Answer: Accounting firm practice license and accounting firm change registration processing: First, on the basis of existing online processing, increase the efforts of "one-stop service" and "full electronicization". Relevant materials can be accepted for electronic versions, streamline approval materials, cancel all certificates in the application materials, verify relevant information by themselves through the credit information sharing platform, and realize the requirements of "zero meeting" for administrative approval; Second, during the epidemic, the approval time limit requirements can be appropriately adjusted according to needs to further simplify the approval process.
Agent accounting business approval: The full process of online accounting administrative approval and annual filing business can be handled. The administrative licensing matters of agency accounting shall be subject to "face-to-face approval". At the same time, the administrative approval agencies of each region may appropriately adjust the approval time limit according to actual conditions.
Other accounting services during the epidemic: The Accounting Society issued the "Notice on Doing a Good Job in Member Care Work during the Prevention and Control of the New Coronavirus Pneumonia Epidemic", which will fully reduce and exempt all unit members and individual members of Hubei Province from the membership of 2020; launch a free "online learning" emergency plan based on the Internet to encourage accountants to study at home; unit members and individual members who actively organize or actively participate in various forms of donation activities will be recommended and evaluated in relevant evaluation activities.
III. Policy measures for government agencies and institutions
(I) Tax and fee discounts.
44. What tax exemption policies have been issued for materials directly used for epidemic prevention and control organized by the health authorities and how to handle them?
Answer: From January 1 to March 31, 2020, tariffs will be exempted from imports directly used for epidemic prevention and control by the health authorities. The provincial financial department, together with the provincial health and health authorities, shall determine the list of imported units and imported materials, and shall send a letter to the customs directly under the location and the provincial tax department directly under the location. The relevant importing units shall go through tax exemption procedures with the customs of their location.
45. What should be paid attention to when each province (autonomous region, municipality) implements the measures to reduce and exempt corporate social insurance premiums in phases?
Answer: To implement the measures to reduce and exempt corporate social insurance premiums in phased manner, 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 handling of delayed payment. All localities should 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.
46. In the case of phased reduction of unit payments for employees’ basic medical insurance, what should provinces (autonomous regions and municipalities) pay attention to in strengthening fund management?
Answer: All localities need to pay attention to the following matters in the management of basic medical insurance funds for employees: First, strengthen fund operation analysis, establish a medical insurance fund operation analysis, early warning and interview mechanism, and monitor the fund operation status in real time. Guide the coordinated areas that implement the phased tax reduction policy to closely track the impact of tax reduction on the fund, and timely adjust and improve relevant policies. The second is to accelerate the reform of payment methods, strengthen medical service supervision and basic medical insurance management, and control the unreasonable growth of medical expenses. The third is to guide the coordinated areas where fund income and expenditure balance are currently difficult to balance, and strive to make up for the income and expenditure gap by improving policies, strengthening collection and management, and controlling expenditures, ensuring that fund income and expenditure balance balance is balanced, and ensuring that insured persons enjoy the normal benefits. Fourth, actively and steadily promote the improvement of the coordination level of medical insurance funds and enhance regional coordination and fund risk resistance.
47. Can lottery sales institutions postpone the payment of lottery public welfare funds and issuing institutions’ business fees from the central government?
Answer: According to the current regulations, lottery sales institutions pay the lottery public welfare funds and issuing agency business fees that should be paid by the central government’s last month before the 15th of each month. During the epidemic, the fees originally scheduled to be paid before February 15, 2020 will be extended to before March 15.
(II) Material support. Since the outbreak of the new crown pneumonia epidemic (hereinafter referred to as the epidemic), the Ministry of Finance has thoroughly implemented the spirit of a series of important instructions and instructions of General Secretary Xi Jinping, conscientiously implemented the decisions and deployments of the Party Central Committee and the State Council, took the initiative to perform their duties and responsibilities, and promptly introduced a series of fiscal and taxation policies and measures to resolutely support winning the people's war, total war, and blocking war against the epidemic. The epidemic is an order, and prevention and control is a responsibility. Ensuring that financial support for epidemic prevention and control policies and measures are implemented in place and effectively play a role is an important task of the financial department. In order to help all sectors of society accurately grasp and timely apply financial support for epidemic prevention and control policies and measures, the Ministry of Finance has sorted out the policies and measures issued from the perspectives of policy beneficiaries and policy implementers, and formed the "Q&A on the Policy Measures for Financial Support for the Prevention and Control of the New Coronavirus Pneumonia" for reference. 1. Policy measures for individuals (I) Subsidy subsidies. 1. What are the regulations on the treatment cost subsidies for patients with COVID-19, and how do patients apply for subsidies? Answer: 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 Epidemic of Pneumonia Infected by the New Coronavirus Infected by the New Coronavirus Infected by the New Coronavirus Including Medical Insurance [2020] No. 6), for the medical expenses incurred by patients with new coronavirus (including confirmed and suspected patients), the personal burden will be subsidized by the finance department after basic medical insurance, serious illness insurance, medical assistance, etc. are paid in accordance with the regulations. 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. By taking the above measures, patients can be ensured that they do not experience medical treatment due to expense issues and that the hospitals admitted to the hospital do not affect treatment due to payment policies. 2. What temporary work subsidy regulations have been issued for medical personnel and epidemic prevention workers participating in prevention and control work? Answer: 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, and the subsidy funds will be 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 the temporary work subsidy standard for front-line medical personnel in Hubei Province (including medical teams to Hubei) will be increased by 1 times. The "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 for Medical Personnel" (Guofadian [2020] No. 10) stipulates that front-line medical personnel refer to medical and health professionals who directly participate in the front-line prevention and treatment of new coronavirus pneumonia 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 personnel who implement the first-stage standard include medical personnel who directly participate in patient treatment in designated hospitals, isolation areas of temporary hospitals determined by the health department or isolation areas of 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 personnel who work in fever clinics in Hubei Province. Other front-line medical staff implement the second-tier standards. The number of days enjoying subsidy is calculated based on the number of days actually exposed to confirmed or suspected cases and specimens. For front-line medical personnel working in the ward of critically ill patients, the number of days to be paid shall be calculated based on 1.5 times the actual number of days to be paid. At the same time, it also clearly requires that the scope of generalized front-line medical personnel shall not be expanded. According to the provisions of the General Office of the State Council on Several Measures to Improve the Working Conditions of Front-line Medical Personnel and Care for the Physical and Mind Health of Medical Personnel" (Guobanfa [2020] No. 4), the work status of medical personnel and epidemic prevention workers on the front-line epidemic prevention and control is subject to statistics by local governments. The health and health departments at the same level, together with the human resources and social security departments and financial departments, will be reviewed on a monthly basis. After being approved by the National Health and Health Commission, the Ministry of Human Resources and Social Security and the Ministry of Finance, the financial departments at the same level will advance temporary work subsidies in the next month, and the central finance will settle them according to the actual situation. 3. What policies have been introduced in implementing the treatment of medical personnel? Answer: First, temporary work subsidies of 300 yuan and 200 yuan per day will be given to front-line medical personnel 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 tasks 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 the central government will 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. (II) Tax and fee discounts. 4. In order to support epidemic prevention and control work, what personal income tax preferential policies have been introduced? Answer: In order to support epidemic prevention and control, the country has issued the following preferential personal income tax policies: First, temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention workers in epidemic prevention and control in accordance with government standards are exempt 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 the provincial level and above shall be implemented in accordance with the relevant provisions. Second, the unit issues medicines, medical supplies and protective supplies to individuals for the prevention of COVID-19 (excluding cash), which are not included in wages and salary income, and are 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? Answer: If employees affected by the epidemic cannot repay their housing provident fund loans normally before June 30, 2020, they will not be dealt with overdue and will not be submitted to the credit reporting department as overdue records. If they have been submitted, they will be adjusted. 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? Answer: 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 fund this year will decrease, but the impact is generally controllable. Social insurance benefits such as pensions 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. Regarding 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 pensions are 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. 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? Answer: 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.Second, for individuals and small and micro enterprises that temporarily lose their source of income due to the impact of 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). (III) Others. 8. After the Spring Festival closing as stipulated by the Ministry of Finance, can lottery agents open sales? Answer: The specific business hours of lottery agents must be followed by the local government's regulations on the operation of public cultural places, leisure and fitness places, entertainment places or tourist places during the epidemic, and must comply with the epidemic prevention and control requirements of the local government in the local government. 9. Affected by the epidemic, what are the adjustments to the arrangements for the 2020 National Accounting Professional and Technical Qualification Examination? Answer: 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. 10. When will the 2020 national chief accountant training (high-end class) selection written test be postponed? Answer: The Ministry of Finance will determine the written test time for the 2020 National Chief Accountant Training (High-end Class) Selection and Written Examination for Large and Medium-sized Enterprises and Institutions in 2020 based on the epidemic situation and local epidemic prevention and control requirements. The specific time will be notified separately. 2. Policy measures for enterprises (I) Funding support. 11. What policies have been introduced in providing fiscal interest subsidies for loans to key enterprises in epidemic prevention and control, and what are the requirements for using loan funds? Answer: For the newly added loans to key enterprises for epidemic prevention and control in 2020, on the basis of the People's Bank of China's special re-loan support for financial institutions to provide preferential interest rate credit, the central government will provide interest subsidy support, 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 arbitrage activities such as financial investment and financial management; shall not use funds for non-epidemic prevention and control-related production operations; shall not obey the unified allocation of production materials by 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; loan funds issued by special re-loans shall not be used for the general fund needs of enterprises on the list; existing loans shall not be recovered in advance to renew them to obtain re-loan funds. 12. What policies have been introduced in optimizing financing guarantee services for enterprises affected by the epidemic and how to apply? Answer: 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. 13. What key enterprises in epidemic prevention and control protection support for central government interest subsidies? Answer: Enterprises supported by interest subsidy funds: First, enterprises that produce important medical supplies such as medical protective clothing, isolation clothing, medical and protective civil masks, medical goggles, novel coronavirus detection kits, negative pressure ambulances, disinfection machines, disinfection supplies, infrared testers, intelligent monitoring and testing systems and related drugs for the response to the epidemic; second, enterprises that produce important raw and auxiliary materials, important equipment manufacturing enterprises and related supporting enterprises that produce the above materials; third, backbone enterprises that produce important daily necessities; fourth, enterprises that collect and store important medical supplies; fifth, enterprises that provide relevant information and communication equipment and service systems for responding to the epidemic, and enterprises that undertake the above materials transportation and sales tasks. 14. How to determine the list of key enterprises that support epidemic prevention and control protection for central government interest subsidies? Answer: 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. 15. How to issue re-loans in the People's Bank? Answer: The People's Bank of China issues special re-loans to national banks and local corporate banks in key areas of epidemic prevention and control. National banks focus on issuing preferential loans to enterprises on the national list, and local corporate banks issue preferential loans to enterprises on the local list in their region. National banks: Development Bank, Export-Import Bank, Agricultural Development Bank, Industrial and Commercial Bank of China, Agricultural Bank of China, Bank of China, Construction Bank, Bank of Communications, Postal Savings Bank, etc. 16. What are the conditions for central fiscal interest subsidies and how strong is the interest subsidy? Answer: The central government’s interest subsidy conditions: First, enterprises enjoy the support of the People’s Bank of China; second, rely 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. 17. How to apply for central government interest subsidies, and what aspects should be paid attention to? Answer: Central enterprises apply directly 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. 18. How do enterprises that have not been included in the list of key enterprises for epidemic prevention and control applications for inclusion and loans? Answer: 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. 19. During the epidemic prevention and control period, the central government allocated funds to support Chinese and foreign air transport enterprises. What are the support targets? Are flights from Hong Kong, Macao and Taiwan routes implemented in accordance with the requirements? How to determine the epidemic prevention and control tasks performed by general aviation enterprises? Answer: There are two support policies, namely, rewards for international regular passenger flights and appropriate subsidies for flights that perform major transportation missions. The details are as follows: First, it is a reward for international regular passenger flights between flights (or resumed flights) between our domestic routes (excluding Hong Kong, Macao and Taiwan) and overseas routes during the epidemic. Flights from Hong Kong, Macao and Taiwan shall be implemented in accordance with the reference. The support targets are treated equally regardless of domestic or foreign airlines. 2. Appropriate subsidies are provided for the implementation of major transport flight missions in accordance with the deployment of the Joint Prevention and Control Mechanism of the State Council. The target of support is domestic air transport companies. For general aviation enterprises to perform major transportation flight tasks in accordance with the deployment of the Joint Prevention and Control Mechanism of the State Council, they will be implemented in accordance with the current relevant provisions of the "Interim Measures for the Management of Special Funds for General Aviation Development" (Civil Aviation Development [2012] No. 111). 20. During the epidemic prevention and control period, the central government allocated funds to support Chinese and foreign air transport enterprises. How to determine the support standards? Answer: First, the determination of international flight reward standards.The main consideration is to coordinate the determination of factors such as the degree of impact of the epidemic and the average operating cost of flights. The reward standards are divided into two levels: co-flight and solo flight. In order to further support and encourage solo flight routes, the reward standards are tilted towards solo flights. According to the above principles, it is determined that the reward standard for co-flights is RMB 0.0176 per kilometer, and the reward standard for single flights is RMB 0.0528 per kilometer. is the determination of subsidy standards for major transportation flight missions. The actual settlement method is adopted, that is, after the epidemic is over, appropriate subsidies will be given based on the actual transportation costs of major transportation flight missions. If the task-designated unit has a payment, or the flight has other sources of income such as ticket sales, it will be deducted when the subsidy is approved. The subsidy standards for epidemic prevention and control tasks implemented by general aviation enterprises shall be implemented in accordance with the subsidy standards for "emergency rescue operations" stipulated in Article 6 of the "Interim Measures for the Management of Special Funds for General Aviation Development" (Civil Aviation Development [2012] No. 111). 21. During the epidemic prevention and control period, the central government allocated funds to support Chinese and foreign air transport enterprises. What are the specific application and review procedures and what should be paid attention to? Answer: Fund declaration procedure: First, the international flight reward fund declaration procedure. All airlines will submit fund application documents to the Civil Aviation Administration and the Ministry of Finance before the 7th of each month based on the implementation of international flights last month. The fund application documents should include flight routes, flights, aircraft models, seating kilometers, material lists, and related cost and income data. Foreign airlines also need to provide specific information on the bank account of the received funds. The second is the application procedure for subsidy funds for major transportation flight missions. After the epidemic ended, domestic airlines submitted fund application documents to the Civil Aviation Administration and the Ministry of Finance based on the performance of major transportation flight tasks during the epidemic prevention and control period. The subsidy fund declaration procedures for general aviation enterprises to implement epidemic prevention and control tasks shall be implemented in accordance with the relevant provisions of the "Interim Measures for the Management of Special Funds for General Aviation Development" (Civil Aviation Development [2012] No. 111). Fund issuance procedure: In accordance with the requirements of fiscal budget management, the funds of China Airlines Group, China Eastern Airlines Group, and China Southern Airlines Group are included in the budget of the central enterprise at the same level and are directly allocated by the Ministry of Finance. The funds of other domestic airlines are issued through the central government's transfer payment method, and the local financial departments are responsible for allocating them; the funds of foreign airlines are included in the Civil Aviation Administration's department budget and transferred by the Civil Aviation Administration. Other precautions: First, other domestic airlines except China Airlines Group, China Eastern Airlines Group, and China Southern Airlines Group should also copy the application documents and relevant information to the Civil Aviation Regional Administration and provincial financial departments where the company is registered. After the Civil Aviation Administration reviews the fund declaration materials of each airline, it will report the review results to the Ministry of Finance. The Ministry of Finance allocates funds in accordance with relevant budget management regulations. Second, all airlines should be responsible for the authenticity and accuracy of the application materials, and no unit shall intercept or misappropriate support funds. If false or concealed reports are found during the review, the airline's application qualification will be cancelled; units and individuals who violate national laws, administrative regulations and relevant regulations will be dealt with strictly in accordance with the "Budget Law of the People's Republic of China" and the "Regulations on Punishment and Punishment of Financial Illegal Acts". 22. Agricultural moderate-scale operators have problems such as difficulty and high cost of financing. Are there any corresponding support measures during the epidemic prevention and control period? Answer: Since the outbreak of the epidemic, agricultural operators in various places have been affected to varying degrees. In order to support agricultural operators to overcome difficulties together, the central government has introduced corresponding reduction and exemption policies while giving full play to the role of the agricultural credit guarantee system to reduce the financing costs of relevant agricultural operators and better solve the financing problems of agricultural operators. At the national level, the National Agricultural Guarantee Company will charge a re-guarantee fee for provincial agricultural guarantee companies in 2020. At the local level, provinces (autonomous regions and municipalities) are required to introduce measures to reduce and exempt the policy-based credit guarantee business guarantee fees based on actual conditions. At present, various places have successively issued relevant specific policies to promote the solution of financing difficulties of agricultural operators and alleviate the impact of the epidemic on agricultural operators. 23. What measures have been introduced in the role of government reserves to support the increase in production and supply of scarce materials in response to the epidemic? Answer: During the epidemic prevention and control period, key medical prevention and control materials produced by enterprises, such as medical N95 masks and medical protective clothing, will be purchased and stored by the government to relieve the worries of enterprises' production, and encourage key enterprises to increase the production of scarce medical materials with quality and quantity. The material allocation work is specifically implemented by the Development and Reform Commission, the Ministry of Industry and Information Technology, etc. The Ministry of Finance actively cooperates with the Development and Reform Commission, the Ministry of Industry and Information Technology to do a good job in the work, further refine the bottom-line storage plan, and promote the implementation of the bottom-line storage policy. (II) Tax and fee discounts. 24. What tax preferential policies have been introduced for key enterprises in epidemic prevention and control protection? Answer: For key epidemic prevention and control enterprises, the state has issued the following tax preferential policies: First, for key epidemic prevention and control materials manufacturers newly purchased related equipment 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, manufacturers 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 credit after January 1, 2020 on a monthly basis. The list of the above-mentioned key materials for epidemic prevention and control guarantee shall be determined by the provincial and above development and reform departments, industrial and information technology departments. Third, the income obtained by taxpayers from transporting key materials for epidemic prevention and control is exempt from value-added tax. 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. 25. 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? Answer: 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 will be extended from 5 years to 8 years. Enterprises in difficult industries include four categories: transportation, catering, accommodation, and tourism (referring to travel agencies and related services, and tourist 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. 26. 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? Answer: From March 1 to May 31, 2020, taxable sales revenue with a 3% levy rate is exempt from VAT; 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; prepaid VAT items with a 3% prepaid rate and reduce the VAT at a 1% prepaid rate. 27. In order to support epidemic prevention and control work, what tax preferential policies have been introduced to encourage donations from all walks of life? Answer: In order to encourage all sectors of society to actively donate money and materials to support epidemic prevention and control, the state has introduced the following tax preferential policies: First, enterprises and individuals donate cash and items for the epidemic through public welfare social organizations or county-level and above people's governments and departments and other state organs, and are allowed to be deducted in full when calculating taxable income. Second, enterprises and individuals donate items to hospitals that undertake epidemic prevention and control tasks directly to hospitals that undertake epidemic prevention and control, and are allowed to be deducted in full when calculating taxable income. The donor handles pre-tax deductions based on the donation receipt letter issued by the hospital responsible for epidemic prevention and control. Third, if the goods produced, entrusted by individual industrial and commercial households, they will donate free of charge to respond to the epidemic through public welfare social organizations, people's governments at or above the county level and their departments, or directly to hospitals that undertake epidemic prevention and control tasks, they will be exempted from value-added tax, consumption tax, urban maintenance and construction tax, education surcharge, and local education surcharge. Donations accepted by state organs, public welfare social organizations and hospitals that undertake epidemic prevention and control tasks should be used specifically for epidemic response and shall not be used for other purposes. The above policies will be implemented from January 1, 2020, and the deadline will be announced separately depending on the epidemic situation. 28. What tax exemption policies have been introduced for the donated imported materials for epidemic prevention and control, and how to apply? Answer: In order to further support the epidemic prevention and control work, more preferential import tax policies will be implemented from January 1 to March 31, 2020, and moderately expand the scope of duty-free imported materials, the scope of duty-free entities, the scope of donated imports, etc. stipulated in the "Interim Measures for the Exemption of Import Tax for Charitable Donated Materials" (Announcement No. 102 of the Ministry of Finance and Customs and the State Administration of Taxation 2015). Imported materials donated for epidemic prevention and control will be exempted from import tariffs and value-added tax and consumption tax in the import link. Regarding the application method, the recipient shall go through the tax reduction and exemption procedures to the local customs. 29. How to deal with the tax-exempt amount levied and how to apply for tax-exempt import materials? Answer: From January 1 to March 31, 2020, the tax-exempt payments collected from duty-free imported materials will be refunded. Among them, if the import has been taxed and the value-added tax deduction has not been declared, the customs can apply to the customs to return the import tariffs and the import links of value-added tax and consumption tax procedures with the procedures for refunding the import tariffs and the import links of value-added tax and consumption tax in the import links of the customs can only apply to the customs to return the import tariffs and the import links of consumption tax procedures. Applicants for tax reduction and exemption should go through the tax refund procedures after re-issue the tax reduction and exemption procedures to the customs in their local area before September 30, 2020 (including the same day). 30. How to quickly clear customs for duty-free imported materials? Answer: Duty-free imported materials can be registered and released in accordance with or in accordance with the announcement of the General Administration of Customs No. 17 of 2020, and then re-process the relevant procedures in accordance with regulations. 31. In order to support epidemic prevention and control work, what administrative and institutional fees and government fund reduction policies have been introduced? Answer: In order to support epidemic prevention and control work, the country has introduced policies to exempt some administrative and institutional fees and government fund. The details are as follows: First, for prevention and control products that enter the emergency approval procedures for medical devices and are related to COVID-19, the medical device product registration fee is exempted. 2. Drug registration fee is exempt from drugs entering the special drug approval procedures and treating and preventing new coronary pneumonia. The third is to exempt the civil aviation development fund that airlines should pay. The above policies will be implemented from January 1, 2020, and the deadline will be announced separately depending on the epidemic situation. Fourth, the import and export goods are exempted, that is, the port construction fee for exporting foreign and imported goods; the ship oil pollution damage compensation fund is levied at half the reduction. This policy will be implemented from 0:00 on March 1, 2020 to 24:00 on June 30, 2020, and the time when the ship enters and leaves the port shall prevail. If the payer meets the requirements for reduction and exemption but has paid the fee, the central maritime management agency shall apply for a refund from the approved relevant bank account or deduct it from the payer's due amount. 32. 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? Answer: 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, provinces (autonomous regions and municipalities) outside Hubei will be exempted from unit payments for basic pension, unemployment and work-related injury insurance (hereinafter referred to as the three social insurances) of small and medium-sized enterprises, with the exemption period not exceeding 5 months; the unit payments for three social insurances such as large enterprises (excluding government agencies and institutions) will be levied at half the reduction period, with the reduction period not exceeding 3 months. Starting from February 2020, Hubei Province will be exempted from payment of three social insurance units of various insured units (excluding government agencies and institutions), and the exemption period will not exceed 5 months. 33. Can enterprises that have serious difficulties in production and operation due to the epidemic apply for delaying payment of social insurance premiums? Answer: Insured enterprises that have serious difficulties in production and operation due to the epidemic can apply for the delay in paying 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. 34. In order to effectively reduce the burden on enterprises and support enterprises to resume work and production, what measures have been introduced to reduce the unit payment of basic medical insurance for employees in stages, how to operate in various places, and what are the precautions? Answer: 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 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, the payment of the employee medical insurance unit will be subject to a half-divided fee, 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 should pay attention to the following matters: First, the implementation of reduction of taxes and delayed 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 may also adjust the policy 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. 35. What phased housing provident fund support policies can enterprises affected by the epidemic enjoy? Answer: Companies affected by the epidemic can apply to defer the payment of housing provident fund before June 30, 2020. 36. Can enterprises negotiate with employees to pay housing provident fund in areas where the epidemic is determined to be severe and severe? Answer: In areas where the epidemic is determined to be 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. (III) Government procurement. 37. What are the relevant government procurement support measures in supporting enterprises to resume work and production? Answer: The "Notice of the Ministry of Finance on Supporting Enterprises to Resuming Work and Production to Do a Good Job in the Production and Supply of Medical Materials Required to Respond to the Prevention and Control of the New Coronavirus Pneumonia" (Financial Office [2020] No. 8) clearly states that state organs, public institutions and groups at all levels use fiscal funds to purchase goods, projects and services related to epidemic prevention and control shall be implemented as an emergency procurement project, and there is no need to implement the methods and procedures stipulated in the Government Procurement Law. On the premise of ensuring the quality of goods, projects and services, they will give priority to direct procurement from enterprises resuming work and production. 38. During the epidemic prevention and control period, how to promote the electronic implementation of procurement projects? Answer: Where conditions permit, try to provide procurement documents online, submit bid (response) documents, and implement electronic bid opening and electronic review processes. Electronic stores in various regions are encouraged to strengthen the supply organization of materials related to epidemic prevention and control.Set up a special zone to release information on epidemic prevention and control procurement demand and supplier supply information to promote supply and demand connection. Strengthen price monitoring and supplier management of electronic stores, and handle illegal and irregular acts such as providing counterfeit and shoddy products and price gouging in accordance with the law. 39. During the epidemic prevention and control period, how to calculate the working day? Answer: If working days need to be calculated in government procurement activities and related questions and complaints, the State Council and local people's governments at all levels will extend the holiday as public holidays and will not be included in the working days. 40. How to handle government procurement complaints during the epidemic prevention and control period, and what aspects should be paid attention to? Answer: During the epidemic prevention and control period, financial departments at all levels may suspend on-site acceptance, cross-examination and other work, and the related business will be handled online. The recovery time of on-site business is determined and announced by financial departments at all levels based on the actual situation of local epidemic prevention and control work. If an expert review meeting cannot be held during the epidemic prevention and control period, the decision to handle the relevant cases may be suspended at the discretion of the case and inform the relevant parties in advance. (IV) Others. 41. How can state-owned financial enterprises determine donations for epidemic prevention and control, and how can they improve the accuracy of donations? Answer: First, state-owned financial enterprises should, on the basis of providing financial services for epidemic prevention and control, comprehensively consider their functional positioning, operating conditions, and financial status, and combine the needs of epidemic prevention and control to determine the donation matters in epidemic prevention and control, including the donation amount, donation targets, usage directions, etc. Second, in order to improve the efficiency of donated funds, and to effectively use donated funds for epidemic prevention and control on the edge and key points, state-owned financial enterprises are encouraged to implement targeted donations. State-owned financial enterprises can make specific requirements when donating through donations through public welfare social organizations or county-level and above people's governments and departments and other state organs, including donations, including the use of funds, conditions, and usage methods. 42. What methods can state-owned financial enterprises adopt to implement donations according to the needs of epidemic prevention and control? Answer: In light of the actual needs of epidemic prevention and control work, in addition to cash donations, state-owned financial enterprises are encouraged to adopt various methods to implement donations: First, large state-owned financial enterprises are encouraged to strengthen work coordination, give full play to the role of overseas institutions, organize the procurement of shortage of epidemic prevention materials in the country, and donate to public welfare social organizations or state organs such as people's governments at or above the county level and their departments, as well as hospitals that undertake epidemic prevention and control tasks. Second, insurance institutions are encouraged to base themselves on their main business, play the role of risk protection, and donate insurance products to front-line medical staff and epidemic prevention and control staff. 43. During the epidemic prevention and control period, how to handle administrative approval and service matters such as accounting firm practice license, accounting firm change filing, agency accounting business approval, etc.? Answer: Accounting firm practice license and accounting firm change registration processing: First, on the basis of existing online processing, increase the efforts of "one-stop service" and "full electronicization". Relevant materials can be accepted for electronic versions, streamline approval materials, cancel all certificates in the application materials, verify relevant information by themselves through the credit information sharing platform, and realize the requirements of "zero meeting" for administrative approval; Second, during the epidemic, the approval time limit requirements can be appropriately adjusted according to needs to further simplify the approval process. Agent accounting business approval: The full process of online accounting administrative approval and annual filing business can be handled. The administrative licensing matters of agency accounting shall be subject to "face-to-face approval". At the same time, the administrative approval agencies of each region may appropriately adjust the approval time limit according to actual conditions. Other accounting services during the epidemic: The Accounting Society issued the "Notice on Doing a Good Job in Member Care Work during the Prevention and Control of the New Coronavirus Pneumonia Epidemic", which will fully reduce and exempt all unit members and individual members of Hubei Province from the membership of 2020; launch a free "online learning" emergency plan based on the Internet to encourage accountants to study at home; unit members and individual members who actively organize or actively participate in various forms of donation activities will be recommended and evaluated in relevant evaluation activities. III. Policy measures for government agencies and institutions (I) Tax and fee discounts. 44. What tax exemption policies have been issued for materials directly used for epidemic prevention and control organized by the health authorities and how to handle them? Answer: From January 1 to March 31, 2020, tariffs will be exempted from imports directly used for epidemic prevention and control by the health authorities. The provincial financial department, together with the provincial health and health authorities, shall determine the list of imported units and imported materials, and shall send a letter to the customs directly under the location and the provincial tax department directly under the location. The relevant importing units shall go through tax exemption procedures with the customs of their location. 45. What should be paid attention to when each province (autonomous region, municipality) implements the measures to reduce and exempt corporate social insurance premiums in phases? Answer: To implement the measures to reduce and exempt corporate social insurance premiums in phased manner, 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 handling of delayed payment. All localities should 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. 46. In the case of phased reduction of unit payments for employees’ basic medical insurance, what should provinces (autonomous regions and municipalities) pay attention to in strengthening fund management? Answer: All localities need to pay attention to the following matters in the management of basic medical insurance funds for employees: First, strengthen fund operation analysis, establish a medical insurance fund operation analysis, early warning and interview mechanism, and monitor the fund operation status in real time. Guide the coordinated areas that implement the phased tax reduction policy to closely track the impact of tax reduction on the fund, and timely adjust and improve relevant policies. The second is to accelerate the reform of payment methods, strengthen medical service supervision and basic medical insurance management, and control the unreasonable growth of medical expenses. The third is to guide the coordinated areas where fund income and expenditure balance are currently difficult to balance, and strive to make up for the income and expenditure gap by improving policies, strengthening collection and management, and controlling expenditures, ensuring that fund income and expenditure balance balance is balanced, and ensuring that insured persons enjoy the normal benefits. Fourth, actively and steadily promote the improvement of the coordination level of medical insurance funds and enhance regional coordination and fund risk resistance. 47. Can lottery sales institutions postpone the payment of lottery public welfare funds and issuing institutions’ business fees from the central government? Answer: According to the current regulations, lottery sales institutions pay the lottery public welfare funds and issuing agency business fees that should be paid by the central government’s last month before the 15th of each month. During the epidemic, the fees originally scheduled to be paid before February 15, 2020 will be extended to before March 15. (II) Material support. 48. During the epidemic prevention and control period, administrative and public institutions urgently allocate epidemic prevention and control assets. How to simplify the asset allocation approval procedures and what are the precautions? Answer: During the epidemic prevention and control period, administrative and public institutions will urgently configure treatment equipment, medical protective supplies and other epidemic prevention and control assets according to the needs of epidemic prevention and control work. All regions and departments can simplify the asset allocation approval procedures and quickly and efficiently after performing necessary internal procedures. It should be noted that: First, the allocation approval procedures are simplified to only provide epidemic prevention and control assets, and other assets are still submitted for approval according to existing regulations and procedures. Second, all regions and departments still need to implement the necessary internal approval procedures for allocating epidemic prevention and control assets, and specifically implement them in accordance with the existing regulations of each region and department. 49. During the epidemic prevention and control period, how to handle the epidemic prevention and control assets that are coordinated and donated by administrative and public institutions that need to be submitted to the financial department for approval in accordance with regulations. Answer: During the epidemic prevention and control period, administrative and public institutions coordinate and donate epidemic prevention and control assets according to work needs, and according to the asset disposal approval authority, the financial department shall authorize the competent department to perform the relevant approval procedures and implement it, and submit it to the financial department for filing after the epidemic is over. 50. During the epidemic prevention and control period, how do administrative and public institutions manage epidemic prevention and control assets? Answer: When administrative and public institutions allocate and transfer epidemic prevention and control assets, they should establish an epidemic prevention and control asset registration ledger and register financial accounts in accordance with regulations to ensure that the accounts and the accounts are consistent. At the same time, improve the acceptance, storage, collection and damage reporting system of epidemic prevention and control assets, clarify the responsible persons, and ensure that the assets are safe and complete and the flow can be checked. 51. After the epidemic is over, how do administrative and public institutions deal with epidemic prevention and control assets? Answer: After the epidemic is over, administrative and public institutions should recover reusable epidemic prevention and control assets, and the financial department and competent departments shall coordinate the use, public auction or donate according to their authority; the scrapped and damaged epidemic prevention and control assets shall be approved or registered in accordance with the authority for the disposal of administrative and public institutions. Where a centralized disposal and management platform for state-owned assets such as "public property warehouses" has been established, it is encouraged to centralize and unified disposal of idle epidemic prevention and control assets of administrative and public institutions. (III) Government procurement. 52. In order to ensure that state organs, public institutions and groups at all levels use fiscal funds to quickly and conveniently purchase goods, projects and services related to epidemic prevention and control, what measures have been introduced and what aspects should be paid attention to? Answer: Ensuring the timeliness of procurement of epidemic prevention materials and meeting the needs of epidemic prevention and control work is the primary goal of government procurement during the epidemic prevention and control period. In order to solve the problem that it is difficult to implement in accordance with normal procurement procedures in an emergency, according to Article 85 of the "Government Procurement Law of the People's Republic of China", the Ministry of Finance issued the "Notice on Facilitation of Epidemic Prevention and Control Procurement" (Financial Office [2020] No. 23) on January 26, 2020, opening a "green channel" for the procurement of epidemic prevention materials in accordance with the law. If state organs, institutions and groups at all levels in the country organize purchases of goods, projects and services related to epidemic prevention and control, they may not implement the methods and procedures stipulated in the "Government Procurement Law of the People's Republic of China", and there is no need to be approved for procurement of imported materials. At the same time, procurement units are required to establish and improve the internal control mechanism for emergency procurement, improve the efficiency of procurement funds, and ensure the quality of procurement. Procurement documents and credentials of related procurement projects must be kept for reference. 53. How to distinguish between priorities and priorities during the epidemic prevention and control period? How to do it specifically? Answer: All regions and departments carry out government procurement activities scientifically and reasonably according to epidemic prevention and control and actual work needs. For procurement projects related to epidemic prevention and control, as emergency procurement projects, they shall be implemented in accordance with the provisions of the "Notice on Facilitation of Epidemic Prevention and Control Procurement" (Financial Office [2020] No. 23). Procurement projects that are not directly related to epidemic prevention and control, and procurement activities that cannot be carried out or cannot be continued within the prescribed time due to epidemic prevention and control, may be suspended or postponed at the discretionary time, and relevant information shall be released and notified to the relevant parties in accordance with the regulations; for government procurement activities and related work that are indeed necessary to be carried out during the epidemic prevention and control period, try to choose non-site methods such as online, telephone, and mail. 54. During the epidemic prevention and control period, how to select government procurement review experts? Answer: If government procurement review experts need to be selected during the epidemic prevention and control period, in principle, on-site sampling will not be adopted. The purchaser can randomly select it through the Internet or select it by himself based on actual conditions. 55. Procurement activities that should be implemented in the public resource trading center according to regulations during the epidemic prevention and control period, such as the public resource trading center suspending business, how to carry out? Answer: For procurement activities that need to be carried out and should be carried out in the public resource trading center according to regulations, if the public resource trading center is unable to carry out business suspension, it can be carried out on other platforms or other places. 56. How to strictly implement the requirements for epidemic prevention and control if procurement activities that need to be handled or carried out on-site during the epidemic prevention and control period? Answer: Strengthen protection of procurement activity venues. For procurement activities that really need to be handled or carried out on-site, the purchaser and procurement agency shall strictly implement the epidemic prevention and control requirements, and do a good job in ventilation, disinfection, temperature monitoring, personnel information registration and other work in the procurement activity venues, so as to reduce the number of people on site, increase seat gaps, and shorten working hours. Supplier representatives, review experts, purchasers, and procurement agency staff who participate in government procurement activities should take personal protection and strictly implement epidemic reports, personnel isolation and other requirements. IV. Policy measures for local finance (I) Funding support. 57. Effectively responding to the impact of the epidemic and supporting grassroots governments to protect basic people's livelihood, wages, and operation (hereinafter referred to as the "three guarantees"), are the basic requirements for protecting the vital interests of the people and the basic conditions for promoting the government's performance of duties and the implementation of various policies. How to further strengthen responsibilities? Answer: The Party Central Committee and the State Council attach great importance to the "three guarantees" work at the grassroots level. In accordance with the decisions and deployments of the CPC Central Committee and the State Council, the Ministry of Finance has continuously established and improved the county-level basic financial support mechanism and strengthened the responsibility for the "three guarantees" work. In general, there are clear provisions on the responsibilities of the "three guarantees" at all levels. The epidemic has had a great impact on the "three guarantees" of local finance. In this case, the principle of "county-level as the main and provincial-level guarantee" must be followed. At the same time, the central government should also actively provide support and incentives, work together to effectively protect the bottom line of the "three guarantees". For the county level, we must fully implement the guarantee responsibilities, firmly establish the policy orientation of paying equal attention to the "three guarantees" and epidemic prevention and control and economic recovery, fully understand the key role of consolidating the "three guarantees" at the grassroots level in ensuring social stability, maintaining the market environment, and boosting market confidence, adhere to the priority order of the "three guarantees" expenditure in fiscal expenditure, and effectively ensure basic people's livelihood, wage payment and institutional operation. For provincial levels, we must truly assume the main responsibility. Provincial finance should further increase the financial resources to grassroots units, especially counties and districts with financial difficulties, and municipal finance should increase support for their affiliated districts. All localities should organize surveys from county to county to provide for budget arrangements for the "three guarantees" expenditures, and timely adjustments or adjustments to make up for the budget. 58. In order to effectively respond to the impact of the epidemic and support the "three guarantees" of grassroots governments, the central government has issued a policy to increase the proportion of local fiscal funds retention in phases. What are the specific contents and what are the precautions? Answer: The ratio of local fiscal funds retention means that the central income paid into the central treasury is directly transferred to the local treasury at a certain proportion and retained for use in the local area. Doing so avoids the income collected from the local area and then allocating it to the local area through tax refunds and transfer payments, simplifies procedures and is conducive to improving the efficiency of fund use.
59. In order to effectively respond to the impact of the epidemic and support the "three guarantees" of grassroots governments, what measures has the central government taken to speed up the issuance of transfer payments?
Answer: The central government transfer payments to local governments are an important source of financial resources to ensure the normal operation of grassroots governments and enhance and improve basic people's livelihood. In recent years, in order to enhance the integrity of local fiscal budget preparation and help local governments prepare for project implementation in advance, in accordance with relevant budget management regulations, the central government will issue the estimated number of local transfer payments to local finance departments in advance before October 31 of each year. In accordance with the above requirements, the transfer payment budget for 2020 was issued in advance by 6.1 trillion yuan in the fourth quarter of 2019, and local financial departments have compiled it into the local budget.
Since the beginning of this year, considering the needs of epidemic prevention and control, and in accordance with the relevant provisions of the "Budget Law of the People's Republic of China", while making every effort to ensure the epidemic prevention and control funds, the central government has further accelerated the issuance of transfer payment budgets, and has allocated 183.9 billion yuan of funds to local governments in terms of medical and health care, employment stabilization, investment stabilization, financial subsidies, etc. to support local governments in doing a good job in epidemic prevention and control, resumption of work and production, and the "three guarantees". Total of the above, as of now, the central government has issued 6.28 trillion yuan in transfer payments to local governments, an increase of 1.26 trillion yuan over the same period last year. Among the transfer payments that have been issued, balanced transfer payments are 1603.2 billion yuan, county-level basic financial guarantee mechanism reward and subsidy funds of 284.4 billion yuan, basic public health service subsidy funds of 60.3 billion yuan, medical assistance subsidy funds of 26 billion yuan, medical service and security capacity improvement subsidy funds of 17.3 billion yuan, and central infrastructure expenditures of 43.9 billion yuan.
Next step, the central government will promptly issue the remaining transfer payment budget in accordance with the relevant requirements of the Budget Law of the People's Republic of China after the National People's Congress approves the central budget, and at the same time urge local governments to decompose the allocation as soon as possible to ensure the "three guarantees" expenditure needs at the grassroots level.
60. In order to effectively respond to the impact of the epidemic and support the "three guarantees" of grassroots governments, what should we do to strengthen the monitoring and supervision of local treasury funds?
Answer: The Ministry of Finance has established a monitoring mechanism for the operation of local fiscal treasury funds to supervise and support in a targeted manner. At present, local fiscal treasury funds are generally operating well, and the scale of treasury funds continues to remain within a reasonable range. However, due to the impact of tax and fee reduction policies, especially the impact of the epidemic, some grassroots fiscal revenue has declined, and there are certain difficulties in the "three guarantees". While increasing the efforts of transfer payments and fund scheduling, the Ministry of Finance will further strengthen monitoring and supervision of the operation of local treasury funds.
First, regularly send reminder letters to provincial financial departments about the low level of treasury funds guarantee to cities and counties. Based on the statistical monitoring data of local fiscal treasury funds, the Ministry of Finance calculates the level of guaranteed treasury funds in each region, city and county. A letter was sent to the relevant provincial finance departments on a monthly basis to inform the financial list of cities and counties that the level of treasury funds was low, and the provincial finance departments were required to strengthen monitoring and analysis, increase support for grassroots in need, urge all cities and counties to scientifically organize treasury funds, reasonably arrange expenditure order, and give priority to key expenditures such as the "three guarantees".
The second is to carry out local county-level wage guarantee monitoring and early warning on a daily basis. In conjunction with various regions, counties and districts with high pressure on balance of income and expenditure, wage arrears in previous years, and the level of treasury funds guaranteed will be included in the key monitoring scope of the Ministry of Finance. Reasonably set monitoring and early warning parameters, and send early warning notices to counties and districts that meet the early warning standards through the information system. After receiving the early warning notice, the relevant provincial financial departments promptly verify the situation and urge and guide the early warning counties and districts to take effective preventive measures. If necessary, provincial finance will provide funding scheduling and other support.
The third is to improve the prospects of risk prevention and control. Strengthen the pre-research and prediction of the local "three guarantees" situation, improve the risk assessment report system, organize county-level financial departments across the country to analyze and judge the wage guarantee situation in the next three months on a monthly basis, and use the risk assessment as a reference basis for the central government's dispatch and calculation of transfer payment funds to local governments.Urge local financial departments to improve risk emergency response plans, improve and optimize in a timely manner, and implement them well, and effectively ensure the bottom line of the "three guarantees".
61. In order to effectively respond to the impact of the epidemic and support the "three guarantees" of grassroots governments, what should we do to increase the adjustment of fiscal expenditure structure?
Answer: The central government encourages local governments to increase fund coordination, adjust the fiscal expenditure structure, and give priority to ensuring urgently needed expenditures in epidemic prevention and control and the "three guarantees".
First, the use of carry-over balance funds in a coordinated manner. Financial departments at all levels should carefully clean up and make good use of the carry-over surplus funds. Those that have exceeded the years and are difficult to spend as planned due to the impact of the epidemic should be recovered for urgently needed areas. For areas with heavy epidemic prevention and control tasks and greater pressure on the "three guarantees" to be under great pressure, stricter measures to revitalize existing funds are allowed. After approval by the government at the same level, the retrieval of carry-over surplus funds in 2019 and previous years will be urgently needed for epidemic prevention and control and "three guarantees". Budgets will be arranged separately when the conditions are met.
The second is to clean up and recover all kinds of temporary deposits and temporary payments. Local governments should take practical measures to strengthen management, strictly control the new scale and cumulative balance of temporary payments, and actively repay existing temporary payments. For those who are still difficult to clear, they should comprehensively use legal and compliant methods such as disposing of idle assets and deducting financial subsidies to recover them.
The third is to reasonably determine the order of fiscal expenditure. If the annual "three guarantees" expenditure budget is not fully arranged according to the policy, expenditure on other projects should be reduced except for emergency disaster relief. The provincial and municipal financial departments should effectively strengthen supervision, guidance and supervision of county-level fiscal adjustment expenditure structure.
62. In order to effectively respond to the impact of the epidemic and support the "three guarantees" of grassroots governments, what should we pay attention to in vigorously reducing general expenditures?
Answer: The 2019 Central Economic Work Conference clearly requires that proactive fiscal policies should vigorously improve quality and efficiency, pay more attention to structural adjustment, and resolutely reduce general expenditures. When preparing the 2020 central department budget, it has greatly reduced non-rigid and non-key projects and public funds, and requires local governments to reflect this principle when preparing budgets. At the beginning of this year, the Ministry of Finance issued the "Notice on Matters Related to Local Reduction of General Expenditures in 2020", requiring local government departments and units at all levels to fully implement the spirit of General Secretary Xi Jinping's important instructions on "hard work, thrift" and "the Party and the government take the lead in living a tight life", ensure the expenditure needs in key areas, and vigorously reduce non-key and non-rigid general expenditures. Among local key and rigid expenditures, the first thing is to ensure the expenditures required in terms of basic people's livelihood, wages, operation, and implementation of major decisions and deployments of the CPC Central Committee and the State Council.
Due to the impact of the epidemic, the difficulty of "three guarantees" in local areas, especially grassroots, will increase in 2020. In this regard, the "Notice on Effectively Responding to the Impact of the New Coronavirus Pneumonia Epidemic and Effectively Strengthening Local Finance's "Three Guarantees" Work" (Caiyu [2020] No. 12) issued by the Ministry of Finance put forward clear requirements, and local governments should further adjust and optimize the expenditure structure, and give priority to epidemic prevention and control and "three guarantees" expenditure. First, we should practice thrift and thrift. We should resolutely not hold meetings that can be held or not hold training, and resolutely not hold training. Second, the expenditure project funds that can be temporarily suspended must be paid back to the finance department in a timely manner. The budget funds that can be coordinated and integrated should be adjusted in a timely manner to ensure the needs of the "three guarantees" expenditures, and to support epidemic prevention and control and resumption of work and production. Third, except for the needs of epidemic prevention and control, local governments and their departments at all levels will no longer study and introduce new expenditure-increasing policies. What must be introduced should be fully considered as the affordability of grassroots finances and reasonably grasp the rhythm and intensity.
63. In order to ensure the epidemic prevention and control funding, what measures have been taken to speed up the dispatch and allocate funds?
Answer: In order to effectively ensure the epidemic prevention and control funding and allocate funds in a timely manner, with the strong support of the People's Bank of China and relevant agency banks, the Ministry of Finance has established a green channel for fund scheduling and allocation, handle business in accordance with emergency procedures, keep channels open, improve work efficiency, and ensure that epidemic prevention and control funds are allocated as soon as possible. Urge all regions to speed up fund scheduling and allocation in accordance with the principle of "urgent matters to be handled urgently and special matters to be handled specifically".
At the same time, we focus on preventing the risk of local treasury payment guarantee. The Ministry of Finance closely monitors the operation of treasury funds in various regions and prompts warnings, especially increasing support for Hubei Province's fund scheduling, which is the "top priority", and establishes a weekly treasury funds scheduling mechanism for Hubei Province from March to April. On March 4, 35 billion yuan of transfer payment funds were allocated. Urge provincial financial departments to strengthen monitoring and risk assessment of municipal and county treasury funds, guide grassroots finance to reasonably arrange expenditure order, provide funding support if necessary, and effectively ensure the needs of epidemic prevention and control expenditures.
64. How can the allocation of special financial poverty alleviation funds be appropriately tilted towards areas that are more severely affected by the epidemic? What are the work priorities of the central finance and the financial departments of each province (autonomous region, municipality)?
Answer: In 2020, the central government will continue to significantly increase the scale of special poverty alleviation funds, and when allocating funds, it will take the impact of the epidemic as a calculation factor, and provide special support, especially to increase support for Hubei.
The Ministry of Finance’s work focus is to increase investment in special poverty alleviation funds, optimize policy supply in response to the needs of epidemic prevention and control and poverty alleviation work, and supervise and guide local governments to manage and use funds well. The focus of the provincial financial department is to increase investment in special poverty alleviation funds at the same level, timely decompose and allocate funds and place them to cities and counties that are severely affected by the epidemic, refine the requirements for fund use based on actual conditions, supervise and guide cities and counties to implement, and coordinate the promotion of epidemic prevention and control and poverty alleviation work.
65. How do provinces (autonomous regions and municipalities) adjust and optimize the use of financial poverty alleviation funds, and what aspects are the key support?
Answer: All provinces (autonomous regions and municipalities) can study and formulate support policies for poverty alleviation in areas that are severely affected by the epidemic based on actual conditions and in accordance with the requirements of precise policies. Within the framework of the existing fund management system, county levels are allowed to adjust and optimize fund use requirements according to local conditions. Specific policies and measures shall be studied and submitted to the provincial poverty alleviation and financial departments for approval and implementation by the provincial poverty alleviation and development leading group.
The focus of financial support for each province (autonomous region, municipality) should be tilted towards industrial projects, and increase support for industrial poverty alleviation projects that are more affected by the epidemic in light of actual conditions, and solve the problem of "difficulty in selling" agricultural products; strengthen employment support, and support enterprises to drive employment of poor households through one-time production subsidies, loan interest subsidies, temporary job subsidies, etc.
66. According to the needs of epidemic prevention and control, how is it stipulated that environmental protection expenditures are tilted towards cities and counties that are severely affected by the epidemic? How do cities and counties apply?
Answer: At the end of 2019, the central government has issued transfer payments for pollution prevention and control in 2020 in advance. Recently, the central government has issued 1.1 billion yuan in soil pollution prevention and control and rural environmental improvement funds closely related to epidemic prevention and control, of which 258 million yuan was provided by Hubei Province to support Hubei Province and other areas with severe epidemics to coordinate pollution prevention and control work and alleviate the pressure of environmental protection expenditure increased due to the epidemic. Cities and counties that are severely affected by the epidemic can report and apply to the superior financial department according to procedures. The Ministry of Finance and the Ministry of Ecology and Environment issued the "Notice on Strengthening Pollution Prevention and Control Fund Management Support to Win the Epidemic Prevention and Control Battle" (Finance and Capital Environmental [2020] No. 3) requires that provincial finance should combine the actual epidemic prevention and control in their regions and tilt to cities and counties that are severely affected by the epidemic, effectively ensure the financial needs of pollution prevention and control in these areas, and prevent secondary epidemic disasters from causing adverse effects on the ecological environment and people's health.
67. According to the needs of epidemic prevention and control, what are the key support directions for water pollution prevention and control funds, soil pollution prevention and control funds, and rural environmental improvement funds?
Answer: According to the needs of epidemic prevention and control, the relevant funds have clarified the key expenditure aspects: water pollution prevention and control funds focus on supporting emergency monitoring and disposal, strengthening environmental protection of drinking water sources, and groundwater environmental supervision of landfills, etc., to ensure the safety of people's water use; soil pollution prevention and control funds focus on supporting emergency disposal of waste, accelerating the filling of shortcomings in the collection, transportation and treatment and disposal facilities of medical waste and hazardous waste, and ensuring the effectiveness of safe disposal; rural environmental improvement funds should be combined with the construction of rural public health system, strengthening village domestic sewage and garbage disposal, and effectively improving sanitation level and environmental quality.
68. During the epidemic prevention and control period, how to promote local governments to accelerate project reserves and budget implementation, and support the completion of various tasks of fighting the battle against pollution as scheduled?
Answer: In order to coordinate epidemic prevention and control and resumption of work and production, and ensure that fiscal ecological and environmental protection funds are implemented in the project as soon as possible, the Ministry of Finance and four other departments jointly issued the "Notice on Strengthening the Management of Ecological and Environmental Protection Funds to Promote the Establishment of Project Reserve System" (Finance and Environmental Environmental [2020] No. 7), requiring local governments to coordinate the promotion of epidemic prevention and control and economic and social development, accelerate the implementation of ecological and environmental protection project reserves, speed up budget implementation, accelerate the formation of physical workload and effective investment, support winning the battle against epidemic prevention and control and pollution prevention and control, and effectively hedge the impact of the epidemic. The notice also requires that in accordance with the principle of "funds follow projects", the ecological and environmental protection funds arranged by the central government that can form physical workload should be compiled and included in the central project reserve library for projects to be managed. After the projects compiled and approved by various places have been approved, we must speed up the implementation of the project, accelerate budget implementation, form effective investment as soon as possible, and avoid "funds and other projects". The construction of the project reserve database is effectively connected with budget preparation, budget execution, dynamic monitoring, performance management and other work. The application of projects in various places and the project included in the central reserve database are used as an important reference basis for the distribution of central fiscal ecological and environmental protection transfer payments, and fully mobilize local enthusiasm.
In order to improve the budget execution rate and actively promote the resumption of work and production, the Ministry of Finance and the Ministry of Ecology and Environment issued the "Notice on Strengthening the Management of Pollution Prevention and Control Funds and Supporting Winning the Epidemic Prevention and Control Battle" (Finance and Capital Environmental [2020] No. 3) requires that projects should be promptly promoted. Ecological and environmental protection projects that meet the conditions for start-up should start construction in a timely manner on the basis of ensuring safety; if the construction cannot be started for the time being, we must plan and take measures in advance, and actively carry out preliminary preparations for project design, review and other projects to be implemented, and once the conditions are met, we should immediately promote the implementation of the project.
69. Can the pollution prevention and control funds that have been arranged and issued can be adjusted appropriately within the existing prescribed scope according to the actual needs of epidemic prevention and control?
Answer: Taking into account the actual difficulties of the local government, the Ministry of Finance and the Ministry of Ecology and Environment issued the "Notice on Strengthening Pollution Prevention and Control Fund Management Support to Win the Epidemic Prevention and Control Battle" (Finance and Capital Environmental [2020] No. 3) clearly stipulates that the funding arrangement procedures can be optimized and appropriate adjustments can be made within the existing regulations based on the actual needs of epidemic prevention and control to effectively ensure the funding needs for epidemic prevention and control. It is also clear that for key environmental protection projects in epidemic prevention and control, the principle of "urgent matters are handled urgently and special matters are handled specifically", and the project establishment and warehouse approval procedures can be appropriately simplified, and the registration will be uniformly filed after the epidemic is over.
70. When the central government calculates the allocation of funds for agricultural production and development in 2020, how can it tilt towards key areas for epidemic prevention and control?
Answer: Affected by the epidemic, the task of stabilizing grain and oil production and ensuring the effective supply of agricultural products in Hubei Province and other regions has been aggravated and the pressure has been increased. In order to support Hubei Province and other key areas for epidemic prevention and control to effectively ensure the supply of agricultural products, the central government will comprehensively consider the epidemic prevention and control situation in relevant regions when allocating funds for agricultural production and development in 2020, and regard it as an important factor in fund allocation, increase the support for relevant funds to key areas for epidemic prevention and control, and more effectively promote relevant regions to accelerate the recovery of agricultural production and ensure the effective supply of agricultural products.
71. In order to better implement and strengthen the financial support policy for enterprises with key epidemic prevention and control, and accelerate the allocation of interest subsidy funds, what should local financial departments do well and what should they pay attention to?
Answer: First, provincial financial departments should work with relevant departments to strictly control and accurately identify them, ensure that all preferential loans are used for production and operation activities related to epidemic prevention and control, effectively improve the efficiency of the use of fiscal interest subsidy funds, prevent layer-by-layer increase in interest subsidy support, and avoid problems such as corporate arbitrage, industry comparison, and management chaos caused by too low loan interest rates or even negative interest rates. Second, local financial departments at all levels should strengthen communication with the branches of the People's Bank of China and lending banks at the same level, grasp the progress of issuing preferential loans in real time, actively provide services on the door-to-door basis, and promote interest subsidy policies. They can adopt the "allocation first and then settlement" method, arrange interest subsidy funds first, and allocate them to qualified enterprises in a timely manner.Third, provincial financial departments summarize the allocation of interest subsidy funds in their jurisdiction every month and support enterprises, and make publicize them through official websites and other channels to strengthen positive public opinion orientation and publicize the effectiveness of policy implementation. Fourth, provincial financial departments should summarize and apply for interest subsidy funds settlement from the Ministry of Finance before May 31, 2020. Fifth, provincial financial departments should summarize the amount of interest subsidy funds allocated before noon every Friday, support the scale of preferential re-loans, and the total number of supported enterprises.
(2) Supervision and inspection.
72. How to strengthen supervision and guidance to ensure that the fiscal and taxation policies for epidemic prevention and control are implemented, what are the work priorities of local financial departments and local regulatory bureaus of the Ministry of Finance?
Answer: Since the outbreak of the epidemic, in accordance with the decisions and deployments of the CPC Central Committee and the State Council, the Ministry of Finance has issued a series of fiscal and tax policies to support epidemic prevention and control and economic development. At present, it is the key to implementing policies well. To this end, the Ministry of Finance issued the "Notice on Strengthening the Implementation of Financial and Taxation Policies for the Prevention and Control of the New Coronavirus Pneumonia Epidemic and Supervision of Financial Funds" (Financial Office [2020] No. 11), which put forward clear requirements from the aspects of strengthening policy learning, publicity and interpretation, and supervising the implementation of relevant policies. Provincial financial departments should strengthen business guidance to municipal and county financial departments, and urge relevant local departments and grassroots financial departments to implement various fiscal and tax policies. Local regulatory bureaus of the Ministry of Finance should actively assist local financial departments in refine and issue relevant implementation rules or operational guidelines to ensure that the fiscal and taxation policies for epidemic prevention and control are implemented in detail. Local financial departments at all levels should closely monitor the implementation of relevant fiscal and tax policies, promptly understand the difficulties and problems encountered in policy implementation, strengthen the analysis of the impact of the epidemic on local economic development and fiscal revenue and expenditure, and study and put forward relevant policy adjustments and improvement suggestions.
73. How to strengthen financial supervision and ensure that the financial funds for epidemic prevention and control are used in practice. What are the work priorities of local financial departments and local regulatory bureaus of the Ministry of Finance?
Answer: Since the outbreak of the epidemic, the financial department has actively played its functional role and effectively strengthened the guarantee of epidemic prevention funds. Up to now, finance at all levels have allocated more than 110 billion yuan in epidemic prevention and control funds. In order to ensure that fiscal funds are used in the "cutting" of epidemic prevention and control, financial departments at all levels should effectively strengthen the supervision of financial funds for epidemic prevention and control, focus on the review, allocation, management and use of relevant financial funds related to epidemic prevention and control, such as patient assistance expense subsidies, temporary work subsidies, financial interest subsidies, material procurement, etc., and urge and guide relevant departments to standardize the financial management and accounting of epidemic prevention and control funds, and effectively ensure the safe and effective use of funds. Fund supervision adopts a combination of non-site supervision and on-site supervision. During the epidemic prevention and control period, non-site supervision is mainly used. The "Internet + supervision" method of "non-site, no-face-to-face" such as online reporting and online tracking is flexibly adopted to carry out supervision work effectively and orderly. After the epidemic is over, on-site supervision will be carried out in a timely manner in light of actual conditions and seriously investigate and punish illegal and irregular acts.
Local financial departments at all levels should effectively strengthen the coordination of central transfer payments and local general public budgets, government fund budgets, social donations and other funds, and timely and fullly allocate various epidemic prevention and control funds in accordance with the principle of "urgent matters to be handled urgently and special matters to be handled". The local regulatory bureaus of the Ministry of Finance should promptly grasp the issuance of central financial subsidies and establish a ledger of epidemic prevention and control funds. Urge local financial departments to coordinate fund scheduling and advance payment, and give priority to ensuring and allocating epidemic prevention and control funds. The difficulties and problems in the use of funds should be reflected in a timely manner and suggestions for improvement should be put forward, and problems should be promptly supervised and corrected in a timely manner. The supervision work of local financial departments and local regulatory bureaus of the Ministry of Finance should not only focus on it, but also form a joint force to improve supervision results.
74. How to do a good job in performance evaluation and improve the performance of fiscal and tax policies and fiscal funds during epidemic prevention and control?
Answer: After the epidemic prevention and control work is over, local financial departments and local regulatory bureaus of the Ministry of Finance should promptly conduct performance evaluations on the implementation of relevant fiscal and tax policies and the effectiveness of the use of fiscal funds.Focus on the evaluation of the timeliness, fairness and effectiveness of policy implementation and fund management and use, pay attention to whether the policies and funds are timely and accurately, whether the fund subsidy standards are scientific and reasonable, whether the fund allocation is open, transparent, fair and just, and whether the prevention and control policies and funds have achieved the expected results. Based on the evaluation situation, targeted opinions and suggestions are put forward as important reference and basis for adjusting and improving fiscal and tax policies and strengthening fund management.
Source: General Office of the Ministry of Finance
54. During the epidemic prevention and control period, how to select government procurement review experts?
Answer: If government procurement review experts need to be selected during the epidemic prevention and control period, in principle, on-site sampling will not be adopted. The purchaser can randomly select it through the Internet or select it by himself based on actual conditions.
55. Procurement activities that should be implemented in the public resource trading center according to regulations during the epidemic prevention and control period, such as the public resource trading center suspending business, how to carry out?
Answer: For procurement activities that need to be carried out and should be carried out in the public resource trading center according to regulations, if the public resource trading center is unable to carry out business suspension, it can be carried out on other platforms or other places.
56. How to strictly implement the requirements for epidemic prevention and control if procurement activities that need to be handled or carried out on-site during the epidemic prevention and control period?
Answer: Strengthen protection of procurement activity venues. For procurement activities that really need to be handled or carried out on-site, the purchaser and procurement agency shall strictly implement the epidemic prevention and control requirements, and do a good job in ventilation, disinfection, temperature monitoring, personnel information registration and other work in the procurement activity venues, so as to reduce the number of people on site, increase seat gaps, and shorten working hours. Supplier representatives, review experts, purchasers, and procurement agency staff who participate in government procurement activities should take personal protection and strictly implement epidemic reports, personnel isolation and other requirements.
IV. Policy measures for local finance
(I) Funding support.
57. Effectively responding to the impact of the epidemic and supporting grassroots governments to protect basic people's livelihood, wages, and operation (hereinafter referred to as the "three guarantees"), are the basic requirements for protecting the vital interests of the people and the basic conditions for promoting the government's performance of duties and the implementation of various policies. How to further strengthen responsibilities?
Answer: The Party Central Committee and the State Council attach great importance to the "three guarantees" work at the grassroots level. In accordance with the decisions and deployments of the CPC Central Committee and the State Council, the Ministry of Finance has continuously established and improved the county-level basic financial support mechanism and strengthened the responsibility for the "three guarantees" work. In general, there are clear provisions on the responsibilities of the "three guarantees" at all levels. The epidemic has had a great impact on the "three guarantees" of local finance. In this case, the principle of "county-level as the main and provincial-level guarantee" must be followed. At the same time, the central government should also actively provide support and incentives, work together to effectively protect the bottom line of the "three guarantees".
For the county level, we must fully implement the guarantee responsibilities, firmly establish the policy orientation of paying equal attention to the "three guarantees" and epidemic prevention and control and economic recovery, fully understand the key role of consolidating the "three guarantees" at the grassroots level in ensuring social stability, maintaining the market environment, and boosting market confidence, adhere to the priority order of the "three guarantees" expenditure in fiscal expenditure, and effectively ensure basic people's livelihood, wage payment and institutional operation.
For provincial levels, we must truly assume the main responsibility. Provincial finance should further increase the financial resources to grassroots units, especially counties and districts with financial difficulties, and municipal finance should increase support for their affiliated districts. All localities should organize surveys from county to county to provide for budget arrangements for the "three guarantees" expenditures, and timely adjustments or adjustments to make up for the budget.
58. In order to effectively respond to the impact of the epidemic and support the "three guarantees" of grassroots governments, the central government has issued a policy to increase the proportion of local fiscal funds retention in phases. What are the specific contents and what are the precautions?
Answer: The ratio of local fiscal funds retention means that the central income paid into the central treasury is directly transferred to the local treasury at a certain proportion and retained for use in the local area. Doing so avoids the income collected from the local area and then allocating it to the local area through tax refunds and transfer payments, simplifies procedures and is conducive to improving the efficiency of fund use.
htmlOn December 3, the State Council Executive Meeting decided to phase out the retention ratio of local fiscal funds. From March 1 to the end of June, the proportion of retention in each province that has been approved will be increased by 5 percentage points. It is estimated that local governments will add about 110 billion yuan of new retention funds in four months. In fact, it increases the cash flow retained by local governments, which is conducive to local fiscal capital turnover. In order to speed up the implementation of the decisions and deployments of the State Council Executive Meeting, the Ministry of Finance issued a document to notify all localities and clearly required that all localities increase their cash flow due to the increase in the retention ratio during this period should be reserved for county-level use.In addition to phased increase the proportion of local fiscal funds retention, the Ministry of Finance will also closely monitor the operation of local treasury funds. If there are difficulties in ensuring key expenditures, it will promptly increase fund scheduling efforts to support local governments, especially grassroots finance, to effectively ensure epidemic prevention and control and the "three guarantees" expenditure needs.59. In order to effectively respond to the impact of the epidemic and support the "three guarantees" of grassroots governments, what measures has the central government taken to speed up the issuance of transfer payments?
Answer: The central government transfer payments to local governments are an important source of financial resources to ensure the normal operation of grassroots governments and enhance and improve basic people's livelihood. In recent years, in order to enhance the integrity of local fiscal budget preparation and help local governments prepare for project implementation in advance, in accordance with relevant budget management regulations, the central government will issue the estimated number of local transfer payments to local finance departments in advance before October 31 of each year. In accordance with the above requirements, the transfer payment budget for 2020 was issued in advance by 6.1 trillion yuan in the fourth quarter of 2019, and local financial departments have compiled it into the local budget.
Since the beginning of this year, considering the needs of epidemic prevention and control, and in accordance with the relevant provisions of the "Budget Law of the People's Republic of China", while making every effort to ensure the epidemic prevention and control funds, the central government has further accelerated the issuance of transfer payment budgets, and has allocated 183.9 billion yuan of funds to local governments in terms of medical and health care, employment stabilization, investment stabilization, financial subsidies, etc. to support local governments in doing a good job in epidemic prevention and control, resumption of work and production, and the "three guarantees". Total of the above, as of now, the central government has issued 6.28 trillion yuan in transfer payments to local governments, an increase of 1.26 trillion yuan over the same period last year. Among the transfer payments that have been issued, balanced transfer payments are 1603.2 billion yuan, county-level basic financial guarantee mechanism reward and subsidy funds of 284.4 billion yuan, basic public health service subsidy funds of 60.3 billion yuan, medical assistance subsidy funds of 26 billion yuan, medical service and security capacity improvement subsidy funds of 17.3 billion yuan, and central infrastructure expenditures of 43.9 billion yuan.
Next step, the central government will promptly issue the remaining transfer payment budget in accordance with the relevant requirements of the Budget Law of the People's Republic of China after the National People's Congress approves the central budget, and at the same time urge local governments to decompose the allocation as soon as possible to ensure the "three guarantees" expenditure needs at the grassroots level.
60. In order to effectively respond to the impact of the epidemic and support the "three guarantees" of grassroots governments, what should we do to strengthen the monitoring and supervision of local treasury funds?
Answer: The Ministry of Finance has established a monitoring mechanism for the operation of local fiscal treasury funds to supervise and support in a targeted manner. At present, local fiscal treasury funds are generally operating well, and the scale of treasury funds continues to remain within a reasonable range. However, due to the impact of tax and fee reduction policies, especially the impact of the epidemic, some grassroots fiscal revenue has declined, and there are certain difficulties in the "three guarantees". While increasing the efforts of transfer payments and fund scheduling, the Ministry of Finance will further strengthen monitoring and supervision of the operation of local treasury funds.
First, regularly send reminder letters to provincial financial departments about the low level of treasury funds guarantee to cities and counties. Based on the statistical monitoring data of local fiscal treasury funds, the Ministry of Finance calculates the level of guaranteed treasury funds in each region, city and county. A letter was sent to the relevant provincial finance departments on a monthly basis to inform the financial list of cities and counties that the level of treasury funds was low, and the provincial finance departments were required to strengthen monitoring and analysis, increase support for grassroots in need, urge all cities and counties to scientifically organize treasury funds, reasonably arrange expenditure order, and give priority to key expenditures such as the "three guarantees".
The second is to carry out local county-level wage guarantee monitoring and early warning on a daily basis. In conjunction with various regions, counties and districts with high pressure on balance of income and expenditure, wage arrears in previous years, and the level of treasury funds guaranteed will be included in the key monitoring scope of the Ministry of Finance. Reasonably set monitoring and early warning parameters, and send early warning notices to counties and districts that meet the early warning standards through the information system. After receiving the early warning notice, the relevant provincial financial departments promptly verify the situation and urge and guide the early warning counties and districts to take effective preventive measures. If necessary, provincial finance will provide funding scheduling and other support.
The third is to improve the prospects of risk prevention and control. Strengthen the pre-research and prediction of the local "three guarantees" situation, improve the risk assessment report system, organize county-level financial departments across the country to analyze and judge the wage guarantee situation in the next three months on a monthly basis, and use the risk assessment as a reference basis for the central government's dispatch and calculation of transfer payment funds to local governments.Urge local financial departments to improve risk emergency response plans, improve and optimize in a timely manner, and implement them well, and effectively ensure the bottom line of the "three guarantees".
61. In order to effectively respond to the impact of the epidemic and support the "three guarantees" of grassroots governments, what should we do to increase the adjustment of fiscal expenditure structure?
Answer: The central government encourages local governments to increase fund coordination, adjust the fiscal expenditure structure, and give priority to ensuring urgently needed expenditures in epidemic prevention and control and the "three guarantees".
First, the use of carry-over balance funds in a coordinated manner. Financial departments at all levels should carefully clean up and make good use of the carry-over surplus funds. Those that have exceeded the years and are difficult to spend as planned due to the impact of the epidemic should be recovered for urgently needed areas. For areas with heavy epidemic prevention and control tasks and greater pressure on the "three guarantees" to be under great pressure, stricter measures to revitalize existing funds are allowed. After approval by the government at the same level, the retrieval of carry-over surplus funds in 2019 and previous years will be urgently needed for epidemic prevention and control and "three guarantees". Budgets will be arranged separately when the conditions are met.
The second is to clean up and recover all kinds of temporary deposits and temporary payments. Local governments should take practical measures to strengthen management, strictly control the new scale and cumulative balance of temporary payments, and actively repay existing temporary payments. For those who are still difficult to clear, they should comprehensively use legal and compliant methods such as disposing of idle assets and deducting financial subsidies to recover them.
The third is to reasonably determine the order of fiscal expenditure. If the annual "three guarantees" expenditure budget is not fully arranged according to the policy, expenditure on other projects should be reduced except for emergency disaster relief. The provincial and municipal financial departments should effectively strengthen supervision, guidance and supervision of county-level fiscal adjustment expenditure structure.
62. In order to effectively respond to the impact of the epidemic and support the "three guarantees" of grassroots governments, what should we pay attention to in vigorously reducing general expenditures?
Answer: The 2019 Central Economic Work Conference clearly requires that proactive fiscal policies should vigorously improve quality and efficiency, pay more attention to structural adjustment, and resolutely reduce general expenditures. When preparing the 2020 central department budget, it has greatly reduced non-rigid and non-key projects and public funds, and requires local governments to reflect this principle when preparing budgets. At the beginning of this year, the Ministry of Finance issued the "Notice on Matters Related to Local Reduction of General Expenditures in 2020", requiring local government departments and units at all levels to fully implement the spirit of General Secretary Xi Jinping's important instructions on "hard work, thrift" and "the Party and the government take the lead in living a tight life", ensure the expenditure needs in key areas, and vigorously reduce non-key and non-rigid general expenditures. Among local key and rigid expenditures, the first thing is to ensure the expenditures required in terms of basic people's livelihood, wages, operation, and implementation of major decisions and deployments of the CPC Central Committee and the State Council.
Due to the impact of the epidemic, the difficulty of "three guarantees" in local areas, especially grassroots, will increase in 2020. In this regard, the "Notice on Effectively Responding to the Impact of the New Coronavirus Pneumonia Epidemic and Effectively Strengthening Local Finance's "Three Guarantees" Work" (Caiyu [2020] No. 12) issued by the Ministry of Finance put forward clear requirements, and local governments should further adjust and optimize the expenditure structure, and give priority to epidemic prevention and control and "three guarantees" expenditure. First, we should practice thrift and thrift. We should resolutely not hold meetings that can be held or not hold training, and resolutely not hold training. Second, the expenditure project funds that can be temporarily suspended must be paid back to the finance department in a timely manner. The budget funds that can be coordinated and integrated should be adjusted in a timely manner to ensure the needs of the "three guarantees" expenditures, and to support epidemic prevention and control and resumption of work and production. Third, except for the needs of epidemic prevention and control, local governments and their departments at all levels will no longer study and introduce new expenditure-increasing policies. What must be introduced should be fully considered as the affordability of grassroots finances and reasonably grasp the rhythm and intensity.
63. In order to ensure the epidemic prevention and control funding, what measures have been taken to speed up the dispatch and allocate funds?
Answer: In order to effectively ensure the epidemic prevention and control funding and allocate funds in a timely manner, with the strong support of the People's Bank of China and relevant agency banks, the Ministry of Finance has established a green channel for fund scheduling and allocation, handle business in accordance with emergency procedures, keep channels open, improve work efficiency, and ensure that epidemic prevention and control funds are allocated as soon as possible. Urge all regions to speed up fund scheduling and allocation in accordance with the principle of "urgent matters to be handled urgently and special matters to be handled specifically".
At the same time, we focus on preventing the risk of local treasury payment guarantee. The Ministry of Finance closely monitors the operation of treasury funds in various regions and prompts warnings, especially increasing support for Hubei Province's fund scheduling, which is the "top priority", and establishes a weekly treasury funds scheduling mechanism for Hubei Province from March to April. On March 4, 35 billion yuan of transfer payment funds were allocated. Urge provincial financial departments to strengthen monitoring and risk assessment of municipal and county treasury funds, guide grassroots finance to reasonably arrange expenditure order, provide funding support if necessary, and effectively ensure the needs of epidemic prevention and control expenditures.
64. How can the allocation of special financial poverty alleviation funds be appropriately tilted towards areas that are more severely affected by the epidemic? What are the work priorities of the central finance and the financial departments of each province (autonomous region, municipality)?
Answer: In 2020, the central government will continue to significantly increase the scale of special poverty alleviation funds, and when allocating funds, it will take the impact of the epidemic as a calculation factor, and provide special support, especially to increase support for Hubei.
The Ministry of Finance’s work focus is to increase investment in special poverty alleviation funds, optimize policy supply in response to the needs of epidemic prevention and control and poverty alleviation work, and supervise and guide local governments to manage and use funds well. The focus of the provincial financial department is to increase investment in special poverty alleviation funds at the same level, timely decompose and allocate funds and place them to cities and counties that are severely affected by the epidemic, refine the requirements for fund use based on actual conditions, supervise and guide cities and counties to implement, and coordinate the promotion of epidemic prevention and control and poverty alleviation work.
65. How do provinces (autonomous regions and municipalities) adjust and optimize the use of financial poverty alleviation funds, and what aspects are the key support?
Answer: All provinces (autonomous regions and municipalities) can study and formulate support policies for poverty alleviation in areas that are severely affected by the epidemic based on actual conditions and in accordance with the requirements of precise policies. Within the framework of the existing fund management system, county levels are allowed to adjust and optimize fund use requirements according to local conditions. Specific policies and measures shall be studied and submitted to the provincial poverty alleviation and financial departments for approval and implementation by the provincial poverty alleviation and development leading group.
The focus of financial support for each province (autonomous region, municipality) should be tilted towards industrial projects, and increase support for industrial poverty alleviation projects that are more affected by the epidemic in light of actual conditions, and solve the problem of "difficulty in selling" agricultural products; strengthen employment support, and support enterprises to drive employment of poor households through one-time production subsidies, loan interest subsidies, temporary job subsidies, etc.
66. According to the needs of epidemic prevention and control, how is it stipulated that environmental protection expenditures are tilted towards cities and counties that are severely affected by the epidemic? How do cities and counties apply?
Answer: At the end of 2019, the central government has issued transfer payments for pollution prevention and control in 2020 in advance. Recently, the central government has issued 1.1 billion yuan in soil pollution prevention and control and rural environmental improvement funds closely related to epidemic prevention and control, of which 258 million yuan was provided by Hubei Province to support Hubei Province and other areas with severe epidemics to coordinate pollution prevention and control work and alleviate the pressure of environmental protection expenditure increased due to the epidemic. Cities and counties that are severely affected by the epidemic can report and apply to the superior financial department according to procedures. The Ministry of Finance and the Ministry of Ecology and Environment issued the "Notice on Strengthening Pollution Prevention and Control Fund Management Support to Win the Epidemic Prevention and Control Battle" (Finance and Capital Environmental [2020] No. 3) requires that provincial finance should combine the actual epidemic prevention and control in their regions and tilt to cities and counties that are severely affected by the epidemic, effectively ensure the financial needs of pollution prevention and control in these areas, and prevent secondary epidemic disasters from causing adverse effects on the ecological environment and people's health.
67. According to the needs of epidemic prevention and control, what are the key support directions for water pollution prevention and control funds, soil pollution prevention and control funds, and rural environmental improvement funds?
Answer: According to the needs of epidemic prevention and control, the relevant funds have clarified the key expenditure aspects: water pollution prevention and control funds focus on supporting emergency monitoring and disposal, strengthening environmental protection of drinking water sources, and groundwater environmental supervision of landfills, etc., to ensure the safety of people's water use; soil pollution prevention and control funds focus on supporting emergency disposal of waste, accelerating the filling of shortcomings in the collection, transportation and treatment and disposal facilities of medical waste and hazardous waste, and ensuring the effectiveness of safe disposal; rural environmental improvement funds should be combined with the construction of rural public health system, strengthening village domestic sewage and garbage disposal, and effectively improving sanitation level and environmental quality.
68. During the epidemic prevention and control period, how to promote local governments to accelerate project reserves and budget implementation, and support the completion of various tasks of fighting the battle against pollution as scheduled?
Answer: In order to coordinate epidemic prevention and control and resumption of work and production, and ensure that fiscal ecological and environmental protection funds are implemented in the project as soon as possible, the Ministry of Finance and four other departments jointly issued the "Notice on Strengthening the Management of Ecological and Environmental Protection Funds to Promote the Establishment of Project Reserve System" (Finance and Environmental Environmental [2020] No. 7), requiring local governments to coordinate the promotion of epidemic prevention and control and economic and social development, accelerate the implementation of ecological and environmental protection project reserves, speed up budget implementation, accelerate the formation of physical workload and effective investment, support winning the battle against epidemic prevention and control and pollution prevention and control, and effectively hedge the impact of the epidemic. The notice also requires that in accordance with the principle of "funds follow projects", the ecological and environmental protection funds arranged by the central government that can form physical workload should be compiled and included in the central project reserve library for projects to be managed. After the projects compiled and approved by various places have been approved, we must speed up the implementation of the project, accelerate budget implementation, form effective investment as soon as possible, and avoid "funds and other projects". The construction of the project reserve database is effectively connected with budget preparation, budget execution, dynamic monitoring, performance management and other work. The application of projects in various places and the project included in the central reserve database are used as an important reference basis for the distribution of central fiscal ecological and environmental protection transfer payments, and fully mobilize local enthusiasm.
In order to improve the budget execution rate and actively promote the resumption of work and production, the Ministry of Finance and the Ministry of Ecology and Environment issued the "Notice on Strengthening the Management of Pollution Prevention and Control Funds and Supporting Winning the Epidemic Prevention and Control Battle" (Finance and Capital Environmental [2020] No. 3) requires that projects should be promptly promoted. Ecological and environmental protection projects that meet the conditions for start-up should start construction in a timely manner on the basis of ensuring safety; if the construction cannot be started for the time being, we must plan and take measures in advance, and actively carry out preliminary preparations for project design, review and other projects to be implemented, and once the conditions are met, we should immediately promote the implementation of the project.
69. Can the pollution prevention and control funds that have been arranged and issued can be adjusted appropriately within the existing prescribed scope according to the actual needs of epidemic prevention and control?
Answer: Taking into account the actual difficulties of the local government, the Ministry of Finance and the Ministry of Ecology and Environment issued the "Notice on Strengthening Pollution Prevention and Control Fund Management Support to Win the Epidemic Prevention and Control Battle" (Finance and Capital Environmental [2020] No. 3) clearly stipulates that the funding arrangement procedures can be optimized and appropriate adjustments can be made within the existing regulations based on the actual needs of epidemic prevention and control to effectively ensure the funding needs for epidemic prevention and control. It is also clear that for key environmental protection projects in epidemic prevention and control, the principle of "urgent matters are handled urgently and special matters are handled specifically", and the project establishment and warehouse approval procedures can be appropriately simplified, and the registration will be uniformly filed after the epidemic is over.
70. When the central government calculates the allocation of funds for agricultural production and development in 2020, how can it tilt towards key areas for epidemic prevention and control?
Answer: Affected by the epidemic, the task of stabilizing grain and oil production and ensuring the effective supply of agricultural products in Hubei Province and other regions has been aggravated and the pressure has been increased. In order to support Hubei Province and other key areas for epidemic prevention and control to effectively ensure the supply of agricultural products, the central government will comprehensively consider the epidemic prevention and control situation in relevant regions when allocating funds for agricultural production and development in 2020, and regard it as an important factor in fund allocation, increase the support for relevant funds to key areas for epidemic prevention and control, and more effectively promote relevant regions to accelerate the recovery of agricultural production and ensure the effective supply of agricultural products.
71. In order to better implement and strengthen the financial support policy for enterprises with key epidemic prevention and control, and accelerate the allocation of interest subsidy funds, what should local financial departments do well and what should they pay attention to?
Answer: First, provincial financial departments should work with relevant departments to strictly control and accurately identify them, ensure that all preferential loans are used for production and operation activities related to epidemic prevention and control, effectively improve the efficiency of the use of fiscal interest subsidy funds, prevent layer-by-layer increase in interest subsidy support, and avoid problems such as corporate arbitrage, industry comparison, and management chaos caused by too low loan interest rates or even negative interest rates. Second, local financial departments at all levels should strengthen communication with the branches of the People's Bank of China and lending banks at the same level, grasp the progress of issuing preferential loans in real time, actively provide services on the door-to-door basis, and promote interest subsidy policies. They can adopt the "allocation first and then settlement" method, arrange interest subsidy funds first, and allocate them to qualified enterprises in a timely manner.Third, provincial financial departments summarize the allocation of interest subsidy funds in their jurisdiction every month and support enterprises, and make publicize them through official websites and other channels to strengthen positive public opinion orientation and publicize the effectiveness of policy implementation. Fourth, provincial financial departments should summarize and apply for interest subsidy funds settlement from the Ministry of Finance before May 31, 2020. Fifth, provincial financial departments should summarize the amount of interest subsidy funds allocated before noon every Friday, support the scale of preferential re-loans, and the total number of supported enterprises.
(2) Supervision and inspection.
72. How to strengthen supervision and guidance to ensure that the fiscal and taxation policies for epidemic prevention and control are implemented, what are the work priorities of local financial departments and local regulatory bureaus of the Ministry of Finance?
Answer: Since the outbreak of the epidemic, in accordance with the decisions and deployments of the CPC Central Committee and the State Council, the Ministry of Finance has issued a series of fiscal and tax policies to support epidemic prevention and control and economic development. At present, it is the key to implementing policies well. To this end, the Ministry of Finance issued the "Notice on Strengthening the Implementation of Financial and Taxation Policies for the Prevention and Control of the New Coronavirus Pneumonia Epidemic and Supervision of Financial Funds" (Financial Office [2020] No. 11), which put forward clear requirements from the aspects of strengthening policy learning, publicity and interpretation, and supervising the implementation of relevant policies. Provincial financial departments should strengthen business guidance to municipal and county financial departments, and urge relevant local departments and grassroots financial departments to implement various fiscal and tax policies. Local regulatory bureaus of the Ministry of Finance should actively assist local financial departments in refine and issue relevant implementation rules or operational guidelines to ensure that the fiscal and taxation policies for epidemic prevention and control are implemented in detail. Local financial departments at all levels should closely monitor the implementation of relevant fiscal and tax policies, promptly understand the difficulties and problems encountered in policy implementation, strengthen the analysis of the impact of the epidemic on local economic development and fiscal revenue and expenditure, and study and put forward relevant policy adjustments and improvement suggestions.
73. How to strengthen financial supervision and ensure that the financial funds for epidemic prevention and control are used in practice. What are the work priorities of local financial departments and local regulatory bureaus of the Ministry of Finance?
Answer: Since the outbreak of the epidemic, the financial department has actively played its functional role and effectively strengthened the guarantee of epidemic prevention funds. Up to now, finance at all levels have allocated more than 110 billion yuan in epidemic prevention and control funds. In order to ensure that fiscal funds are used in the "cutting" of epidemic prevention and control, financial departments at all levels should effectively strengthen the supervision of financial funds for epidemic prevention and control, focus on the review, allocation, management and use of relevant financial funds related to epidemic prevention and control, such as patient assistance expense subsidies, temporary work subsidies, financial interest subsidies, material procurement, etc., and urge and guide relevant departments to standardize the financial management and accounting of epidemic prevention and control funds, and effectively ensure the safe and effective use of funds. Fund supervision adopts a combination of non-site supervision and on-site supervision. During the epidemic prevention and control period, non-site supervision is mainly used. The "Internet + supervision" method of "non-site, no-face-to-face" such as online reporting and online tracking is flexibly adopted to carry out supervision work effectively and orderly. After the epidemic is over, on-site supervision will be carried out in a timely manner in light of actual conditions and seriously investigate and punish illegal and irregular acts.
Local financial departments at all levels should effectively strengthen the coordination of central transfer payments and local general public budgets, government fund budgets, social donations and other funds, and timely and fullly allocate various epidemic prevention and control funds in accordance with the principle of "urgent matters to be handled urgently and special matters to be handled". The local regulatory bureaus of the Ministry of Finance should promptly grasp the issuance of central financial subsidies and establish a ledger of epidemic prevention and control funds. Urge local financial departments to coordinate fund scheduling and advance payment, and give priority to ensuring and allocating epidemic prevention and control funds. The difficulties and problems in the use of funds should be reflected in a timely manner and suggestions for improvement should be put forward, and problems should be promptly supervised and corrected in a timely manner. The supervision work of local financial departments and local regulatory bureaus of the Ministry of Finance should not only focus on it, but also form a joint force to improve supervision results.
74. How to do a good job in performance evaluation and improve the performance of fiscal and tax policies and fiscal funds during epidemic prevention and control?
Answer: After the epidemic prevention and control work is over, local financial departments and local regulatory bureaus of the Ministry of Finance should promptly conduct performance evaluations on the implementation of relevant fiscal and tax policies and the effectiveness of the use of fiscal funds.Focus on the evaluation of the timeliness, fairness and effectiveness of policy implementation and fund management and use, pay attention to whether the policies and funds are timely and accurately, whether the fund subsidy standards are scientific and reasonable, whether the fund allocation is open, transparent, fair and just, and whether the prevention and control policies and funds have achieved the expected results. Based on the evaluation situation, targeted opinions and suggestions are put forward as important reference and basis for adjusting and improving fiscal and tax policies and strengthening fund management.
Source: General Office of the Ministry of Finance
