A, "10 Relief Points" and Policy Interpretation
1. Strengthen the implementation of tax refund, tax reduction and tax deferral policies. Implement policies such as the continued deferment of some taxes for small and micro enterprises in the manufacturing industry, the exemption of value-added tax for small-scale taxpayers, the corporate income tax reduction and exemption for small and low-profit enterprises, the " six taxes and two fees" reduction and exemption for small and micro enterprises, and the exemption of real estate tax during the epidemic period. Urban land use tax and other policies will continue to reduce the tax burden of small, medium and micro enterprises. Implement the policy of deferred tax declaration and deferred payment. If taxpayers are affected by the epidemic and have difficulty in filing tax returns within the prescribed period, they may apply to the tax authorities for deferred declaration or deferred tax payment in accordance with the law. The deferral period can be up to 3 months.
policy interpretation: survey shows that 81.6% of companies hope to increase tax reduction and fee reduction for and . Affected by the epidemic, firstly, small and micro enterprises have been greatly affected, and it is necessary to implement preferential tax policies for small and micro enterprises to continue to reduce their tax burden; secondly, some enterprises have experienced increased difficulties in paying taxes after deducting employee wages and social insurance premiums due from monetary funds. They need to implement the policy of deferred tax declaration to alleviate the short-term financial pressure of market entities. To this end, the "10 Relief Points" focus on easing the short-term financial pressure on market entities, highlighting the implementation of the national tax support and deferred declaration and payment policies for small and micro enterprises, and further expanding policy awareness and arrival rate.
2. Issue consumer coupons to assist enterprises and benefit the people. A total of 400 million yuan in consumer vouchers will be issued in phases in the fourth quarter of 2022 to promote commercial retail, catering, cultural tourism consumption and related market entity operations. For final consumers who purchase eligible cars in Chengdu in the fourth quarter of 2022, on the basis of existing policies to encourage car consumption, they will enjoy a one-time consumption coupon subsidy of 2,000 yuan per vehicle for pure electric vehicles and 1,000 yuan per vehicle for other vehicles.
policy interpretation: stabilizes the main body of the consumer service market, helps stabilize employment, increases income, and can effectively promote the improvement of consumption ability and willingness. Domestic epidemics are characterized by multiple, wide-ranging, and frequent outbreaks. Our city has been impacted by multiple rounds of epidemics, and the recovery of consumption continues to be under pressure. In this regard, the "10 Relief Measures" focus on commercial retail, catering and cultural tourism consumption, and issue an additional 400 million large-scale consumer vouchers to better promote enterprise production and operation and improve people's livelihood through precise activation of consumption.
3. Subsidies for water and electricity bills and domestic waste disposal fees . Market entities in the retail, accommodation and catering industry above designated size with sales (turnover) of less than 1 million yuan, 1 million yuan (inclusive) - 3 million yuan, 3 million (inclusive) - 5 million yuan, and 5 million yuan (inclusive) in the fourth quarter of 2022 are exempted from submitting proof of actual water and electricity expenses, and will be given subsidies of 10,000 yuan, 30,000 yuan, 50,000 yuan, and 100,000 yuan for water and electricity expenses respectively. [Leading units: Municipal Commerce Bureau, Municipal Culture, Broadcasting and Tourism Bureau; Responsible units: Municipal Finance Bureau, Municipal Water Affairs Bureau, Municipal Economic and Information Bureau, and district (city) and county governments (management committees)] For market entities that normally pay domestic waste disposal fees in 2022 as required, the fiscal authorities of each district (city) and county will fully subsidize the domestic waste disposal fees for the fourth quarter of 2022.
policy interpretation: reduces the cost of water, electricity and other factors as well as garbage disposal fees, which can directly and universally reduce the operating costs of market entities. To this end, the "10 Relief Measures" have upgraded the relevant policies in the "30 Measures to Help Enterprises" and "40 Measures to Stabilize Growth".The first is to expand the scope of water and electricity subsidy objects from "catering enterprises above designated size" to "market entities in the retail, accommodation and catering industry above designated size", and the upper limit of subsidies for a single enterprise is raised from 30,000 yuan to 100,000 yuan; second, the original "subsidy shall be provided based on 30% of the total quarterly water and electricity bills" to "exemption from the submission of supporting materials for actual water and electricity expenses", shortening the approval and cashing process; third, it is proposed for the first time to fully subsidize domestic waste disposal fees in the fourth quarter of 2022.
4. Provide job stabilization subsidies to industries in difficulty. From October to December 2022, for enterprises in 22 difficult industries seriously affected by the epidemic, such as retail, where the layoff rate of more than 30 people is no more than 5.5%, and the layoff rate of less than 30 people (inclusive) is no more than 20% of the total number of insured employees, based on the number of employees participating in unemployment insurance on the date of issuance of this policy, a job stabilization subsidy will be provided at a standard of 300 yuan per person per month, with a maximum monthly subsidy of 1 million yuan for each enterprise, to encourage companies to stabilize and retain jobs. In accordance with relevant national regulations, The 22 difficult industries severely affected by the epidemic are specifically the catering industry, retail industry, tourism industry, civil aviation industry, road and waterway railway transportation industry, agricultural and sideline food processing industry, textile industry, textile and clothing industry, paper making and paper products industry, printing and recording media reproduction industry, pharmaceutical manufacturing industry, chemical fiber manufacturing industry, rubber and plastic products industry, general equipment manufacturing industry, automobile manufacturing industry, railway, ship, aerospace and other transportation equipment manufacturing industry, instrument manufacturing industry, social work, radio, television, film and sound recording production industry, culture and art industry, sports, and entertainment industry.
policy interpretation: aiding enterprises to stabilize jobs can stabilize enterprises and maintain employment from the source, and effectively extend the survival cycle of enterprises in difficulty. To this end, the "30 items to assist enterprises" and "40 items to stabilize growth" policies for Chinese aid enterprises to stabilize employment have been upgraded. On the basis of continuing to implement the policy of "50% of large enterprises and 60% of small, medium and micro enterprises to return unemployment insurance to stabilize employment" in the "40 items to stabilize growth", it is proposed for the first time that companies in difficult industries that do not lay off employees or have fewer layoffs will be given a monthly employment stabilization subsidy of 300 yuan per person.
5. Help the unemployed find employment. A one-time subsidy of 1,000 yuan per person will be given to enterprises that newly recruit people who have been registered as unemployed for three months or more and have paid social insurance premiums for one month as required, as well as individual industrial and commercial households, social groups, foundations, social service agencies, law firms, accounting firms, etc. that are insured in the form of units. Interpretation of
policy: provides employment subsidies to enterprises. From an employment perspective, it can support the stable employment of unemployed people. From an enterprise stabilization perspective, it can effectively reduce corporate labor costs. To this end, the "10 Relief Measures" upgrade the employment subsidy policy among the "30 Measures to Assist Enterprises" and "40 Measures to Stabilize Growth", adding "absorbing people who have been registered as unemployed for three months or more" and expanding the scope of policy implementation.
6. Implement and expand rent reduction and exemption. Non-state-owned small, medium and micro enterprises and individual industrial and commercial households that compliantly lease properties, land, stalls, advertising spaces and other assets from municipal, district (city) and county-owned state-owned enterprises and administrative institutions to engage in production and operation activities are exempted from submitting proof of the impact of the epidemic. On the basis of the original rent reduction and exemption policy, the rent for September 2022 will be reduced or reduced; for indirect leasing, the sublessee will not enjoy the rent reduction and exemption policy to ensure that all rent reductions are implemented to the final lessee. Encourage state-owned enterprises in Chengdu and other provincial and municipal state-owned enterprises in Chengdu to implement the city's existing rent exemption policy to reduce or reduce rents for small, medium and micro enterprises and individual industrial and commercial households.
policy interpretation: rent exemption has a direct effect on helping enterprises reduce costs. To this end, the "10 Relief Articles" have upgraded the current rent reduction and exemption regulations for properties, land, stalls, advertising spaces and other assets of municipal, district (city) and county-owned state-owned enterprises and administrative institutions. First, the original "requirement to submit relevant materials for medium and high-risk areas that are greatly affected by the epidemic" is changed to "no need to submit documentation proving the impact of the epidemic", shortening the policy fulfillment process. The second is to increase the intensity of rent reduction and exemption. On the basis of implementing the rent reduction and exemption policies in the "30 Measures to Help Enterprises" and "40 Measures to Stabilize Growth", rent reduction and exemption for September will be added. Third, it is clarified for the first time that sublessees do not enjoy rent reductions and exemptions, ensuring that the operators who ultimately lease the property receive benefits. The fourth is to encourage and promote central enterprises in Chengdu and state-owned enterprises in other provinces and cities in Chengdu to refer to the city’s existing rent reduction and exemption policies.
7. Subsidy the refund handling fee of the cultural tourism enterprise platform. For performing arts, star-rated tourist hotels (including green hotels, cultural-themed hotels, smart hotels and other branded tourist hotels), tourist B&Bs, travel agencies and other cultural and tourism enterprises or institutions, if consumers require full refunds due to the epidemic in the second half of 2022, the platform payment fees generated by the refund will be given to the cultural and tourism enterprises or institutions in a one-time full subsidy.
policy interpretation: Affected by the epidemic, cultural and tourism companies are facing a large number of order cancellations and need to bear the platform payment fees incurred by refunds. In this regard, on the basis of the implementation of the "30 Measures to Help Enterprises" and "40 Measures to Stabilize Growth" to benefit cultural and tourism enterprises, the "10 Measures to Relief" proposed for the first time that if consumers receive a full refund due to the epidemic, the platform payment fees incurred by the refund will be fully subsidized.
8. Encourage private investment projects to start construction. For private investment projects originally planned to start construction in 2023, if construction is started in 2022 and physical construction volume is generated, one-time rewards of 200,000 yuan, 300,000 yuan, and 500,000 yuan will be given respectively based on the total newly entered private investment exceeding 100 million yuan (inclusive), 300 million yuan (inclusive), and 500 million yuan (inclusive).
policy interpretation: investment is connected to demand and supply. Expanding private investment is of great significance to optimizing the investment structure. In this regard, on the basis of strengthening the guarantee of project funds and factors in the "30 Measures to Assist Enterprises" and "40 Measures to Stabilize Growth", the "10 Measures for Relief" proposed for the first time that private investment projects that start construction in advance of 2022 will be given graded rewards to promote the formation of more physical workload during the year.
9. Increase financial credit to benefit enterprises. Actively make good use of the country's various re-lending rediscount support policies and inclusive small and micro loan support tools to support financial institutions in increasing credit to key areas and enterprises in difficulty. Encourage banking financial institutions to set up special corporate bailout loans and provide bailout loans with preferential interest rates to key epidemic prevention enterprises, enterprises in difficulty that have been greatly affected by the epidemic, small, medium and micro enterprises, and individual industrial and commercial households.
policy interpretation: Finance is the blood of the real economy. Focusing on the current opportunity of relatively abundant liquidity, first, make good use of the national re-lending support policy and inclusive small and micro loan support tools to increase credit extension to key areas and enterprises in difficulty and reduce corporate financing costs. Second, it is proposed for the first time to encourage banks and other financial institutions to set up special loans for corporate relief, with special funds dedicated to supporting the development of key epidemic prevention enterprises, enterprises in difficulty that have been greatly affected by the epidemic, small, medium and micro enterprises, and individual industrial and commercial households.
10. Reduce the cost of epidemic prevention for market entities. The city will organize nucleic acid testing for all employees in a timely manner based on the needs of the epidemic situation. Continue to promote the construction of a 15-minute walk nucleic acid "sampling circle", scientifically set up sufficient nucleic acid sampling points, set up regular nucleic acid sampling points in logistics parks, freight parking lots, large wholesale markets, etc., and provide free nucleic acid testing services to all truck drivers and passengers (including those arriving in Chengdu from within the province). All districts (cities), counties, and municipal-level industry authorities will carry out free nucleic acid testing for key industries (personnel) at specified frequencies. The required funds will be fully borne by the local (city) and county finances where the enterprises (units) are located, and the municipal finance will provide appropriate financial subsidies.
policy interpretation: reduces the epidemic prevention costs of market entities, which is conducive to supporting them in normalizing epidemic prevention and control and reducing production and operation costs. In this regard, on the basis of implementing the "40 Stable Growth Regulations", it is proposed to further optimize and improve the layout and service efficiency of nucleic acid testing points.
B, Consultation Methods for Policy Services to Assist and Benefit Enterprises
"10 Relief Measures" is accompanied by "Consultation Methods for Policy Services to Assist and Benefit Enterprises", which announces the leading department, contact offices and contact information to prepare and provide convenience for enterprises to declare and cash out.
C, news flashback: from "30 measures to help enterprises" and "40 measures to stabilize growth" to "10 measures to provide relief"
Since 2022, the city has fully implemented a package of policies and measures from the central government and Sichuan Province to stabilize the economy in accordance with the major requirements of "preventing the epidemic, stabilizing the economy, and developing security".In April, the "Policies and Measures to Support the Healthy Development of Market Entities and Promote Stable Economic Growth" (Chengbanfa [2022] No. 15) (referred to as "30 Articles to Help Enterprises") were introduced and implemented to help enterprises reduce their burdens and overcome difficulties in different levels and industries; in June, the "Enhancement of Enhanced Enterprises" was introduced and implemented. "Several Policies and Measures to Develop Resilience and Stabilize Economic Growth" (Chengfufa [2022] No. 15) (referred to as "40 Policies to Stabilize Growth"), focuses on supporting enterprises to expand markets and stabilize operations, and effectively plays a supporting role in stabilizing growth, stabilizing market entities, and ensuring employment. From January to August, 204,400 new jobs were created in urban areas. As of the end of August, the number of market entities in the city reached 3.539 million, an increase of 19.8% year-on-year.
Recently, the "8·25" epidemic has had a great impact on the production and operation of market entities. In order to efficiently coordinate epidemic prevention and control and economic and social development, Chengdu has further increased its efforts to assist and benefit enterprises on the basis of continuing to implement a series of policies such as "30 measures to assist enterprises" and "40 measures to stabilize growth", and the "10 measures to provide relief" have been introduced. Continue to make good fund payments in 2023 (if specific policies and measures have clearly defined implementation deadlines, those provisions shall apply). Policy implementation details will be issued simultaneously by all relevant leading and responsible units and uploaded to the "Rong Yixiang" platform. According to the relevant person in charge of the Municipal Development and Reform Commission, the "10 Relief Points" focus on four directions: First, highlight the key national taxation and financial policies that are most urgently needed by market entities to ensure their implementation; second, focus on the difficulties and blockages in the implementation of early policies, and improve the current policies such as rent reduction and exemption, water and electricity fee subsidies, etc. The third is to focus on market entities that have been greatly affected by the epidemic, and for the first time proposed support measures such as subsidizing cultural tourism enterprises to refund handling fees and issuing subsidies to stabilize employment in difficult industries; fourth, the city's "30 measures to help enterprises" and "40 measures to stabilize growth" and other systemic policies and measures that are being implemented will not be repeated in the "10 relief measures".
Chengdu Daily Jinguan News Reporter Cai Yu Editor-in-Chief He Qitie Editor Liu Yonghao
