Recently, the Provincial Development and Reform Commission and other 14 departments jointly issued the “Policy Opinions of Zhejiang Province on Promoting the Recovery and Development of Difficult Industries in the Service Industry” to make greater efforts to help the difficulties in the service industry in Zhejiang The industry has overcome difficulties and resumed development.
The “Opinions” put forward a total of 53 policies and measures to help enterprises and provide support for different industries such as catering and tourism.
Completely implement inclusive relief measures
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● Continuation of the service industry value-added tax deduction policy. For production and living service taxpayers, the deductible input tax for the current period will continue to be deducted by 10% and 15% of the tax payable respectively. The implementation period is until December 31, 2022.
● Continue to implement inclusive tax preferential policies for small and micro enterprises. Small-scale value-added tax taxpayers with monthly sales of less than 150,000 yuan (including this amount) are exempt from tax. The implementation period is until December 31, 2022.
● Further support the development of small and micro enterprises. Small-scale value-added tax taxpayers are subject to a 3% collection rate of taxable sales income and are exempt from value-added tax; pre-paid value-added tax items that are subject to a 3% pre-collection rate, pre-payment of value-added tax is suspended. The implementation period is from April 1, 2022 to December 31, 2022.
● Further intensify the policy of VAT refund. Large-scale refunds of residual value-added tax credits to qualified small and micro enterprises and enterprises in the scientific research and technical service industries.
● Expand the scope of application of “six taxes and two fees”. Resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding stamp tax on securities transactions), and cultivated land occupation tax are reduced by 50% for small-scale value-added tax taxpayers, small low-profit enterprises and individual industrial and commercial households. And education fee surcharge, local education surcharge. The implementation period is until December 31, 2024.
● Increase income tax incentives for small and low-profit enterprises. For small and low-profit enterprises, the annual taxable income of more than 1 million yuan but not more than 3 million yuan is included in the taxable income at a reduced rate of 25%, and income tax is paid at the rate of 20%. The implementation period is until December 31, 2024.
● Market players in the service industry are encouraged to pay real estate tax and urban land use tax in 2022. According to local conditions, localities may grant real estate tax reductions or exemptions as appropriate based on their applications, and implement differentiated urban land use tax reduction and exemption policies in accordance with regulations.
● In 2022, increase the pre-tax deduction of equipment and appliances for small and medium-sized enterprises. For equipment and appliances with a unit value of more than 5 million yuan newly purchased by small and medium-sized enterprises in 2022, if the minimum depreciation period is 3 years, 100% of the unit value can be deducted before tax in the current year; the minimum depreciation period is 4 years, 5 years, For 10 years, 50% of the unit value can be deducted before tax in the current year, and the remaining 50% can be deducted before tax by calculating depreciation in the remaining years according to regulations.
● In 2022, the policy of phased reduction of unemployment insurance rates and work-related injury insurance rates will continue to be implemented . Continue to implement the inclusive unemployment insurance return policy for companies that do not lay off or reduce layoffs, among which the return ratio of small, medium and micro enterprises in 2022 will be increased from 60% to 90%.
● Reduce rents for market players in areas not affected by the epidemic. In 2022, small and micro service enterprises and individual industrial and commercial households in the county-level administrative areas where the epidemic medium and high-risk areas are located will rent state-owned houses, and the rent will be reduced for 6 months in 2022, and the rent in other areas will be reduced for 3 months. If this rent reduction or exemption has a greater impact on the business performance of the enterprise, it can be included in the management scope of special matters in the business performance assessment after being approved by the state-owned assets regulatory authority at the same level. Encourage non-state-owned housing leasing entities to reasonably share the losses caused by the epidemic on the basis of equal consultation. All localities can coordinate various funds to provide appropriate assistance to small and micro enterprises in the service industry and individual industrial and commercial households that rent non-state-owned houses. For house owners with rent reduction or exemption, if it is really difficult to pay real estate tax and urban land use tax in 2022, it can be implemented according to Article 7.
● Reduce the cost of enterprise energy consumption. The small and medium-sized enterprises with the capacity of electric equipment below 160 kilowatts in the province are connected to the power grid in a low-voltage way, and the projects of metering devices and above shall be invested and constructed by the power supply enterprises. The implementation period is until December 31, 2023.
● Give full play to the central bank’s policy-based low-interest-rate funding support role. Priority is given to supporting difficult industries, especially small and micro enterprises and private enterprises in the service industry.
● Promote accurate and efficient connection between banks and enterprises. Make good use of the provincial financial comprehensive service platform and the provincial enterprise credit information service platform, promote the precise connection of financing supply and demand, improve the convenience and availability of corporate financing, and vigorously promote the “enterprise code” and “loan code”.
● Improve inclusive small and micro financial services. Organize local corporate banks to apply to the People’s Bank of China for incentive funds of 1% of the incremental balance of inclusive small and micro loans, and guide financial institutions to increase their preference for difficult industries, especially the service industry.
● Stable credit expectations. Financial institutions are encouraged to handle market entities in the service industry that meet the loan renewal conditions as normal loan renewal business, and shall not blindly reluctant, withdraw, cut off, or suppress loans, and maintain reasonable liquidity.
● Reduced payment service fees. Guide and urge banking institutions and payment institutions to implement the policy of reducing fees and charges for small and micro enterprises and individual industrial and commercial households, and reduce the operating costs of market players in the service industry.
● Increase government financing guarantee support. Encourage government financing guarantee institutions to provide financing and credit enhancement support for eligible small and micro enterprises in the service industry, keep the average guarantee rate below 1%, perform compensatory responsibilities in a timely manner in accordance with the law, and actively help enterprises affected by the epidemic to renew their policies and loans . Support qualified places to increase premium subsidies, risk compensation, and capital supplements for government financing guarantee institutions.
● Encourage insurance institutions to optimize industries and services, and explore new industries and new formats for the service industry And flexible employment personnel to launch exclusive insurance protection, give full play to the role of insurance “stabilizer”.
● Encourage cities and counties (cities, districts) to set up or make overall arrangements for SME relief Funds to provide targeted relief support for small, medium and micro enterprises in the service industries such as catering, retail, cultural tourism, as well as new energy taxis and urban bus operations that are in difficulty.
● Study and implement special rectification actions for indiscriminate charges, apportionments, and fines, and effectively regulate Improve the coordinated governance and joint disciplinary mechanism for rectifying indiscriminate charges related to enterprises, and prevent the effect of various assistance and bailout policies for the service industry from being offset by the “three chaos”.
Accurate implementation of relief support measures by industry
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One
Food & Beverage
● Catering company employees in 2022 Include the free nucleic acid testing population, and carry out nucleic acid testing regularly according to the nucleic acid testing requirements of key personnel. Encourage qualified places to provide subsidies and support for enterprises’ expenditure on epidemic prevention and disinfection.
● Fully apply the preferential policies and measures for merchant service fees issued by the Internet catering platform, and provide some free of charge Food safety seals further reduce the operating costs of catering enterprises. Internet platform companies are encouraged to give preferential service fees to catering companies in county-level administrative regions where high-risk areas are located.
● Eligible catering enterprises can postpone the payment of unemployment insurance premiums for no more than one year. Years, no late fee will be charged during the deferment period.
● Half the charge for catering enterprises for elevators, boilers, boiler water (medium) inspections, etc. testing fee. The implementation period is until December 31, 2023.
● Coordinate and make good use of various provincial special funds, focusing on digital transformation of catering enterprises, The transformation and improvement of catering characteristic blocks, the creation of national diamond-level catering brands, the creation of “100 counties and thousands of bowls” specialty food brands, the promotion and promotion of catering food, and the exploration and inheritance of local cuisines are tilted.
● Guide financial institutions to strengthen information sharing with catering industry authorities, regulatory authorities and tax authorities , using data such as transaction flow of small, medium and micro enterprises and individual industrial and commercial households, operating room leases, and credit information held by relevant departments to improve risk pricing capabilities and issue more credit loans.
● Insurance institutions are encouraged to optimize products and services, and to explore the business interruption of catering enterprises due to the epidemic Loss insurance, improve the efficiency of claims settlement, and improve the degree of protection for catering enterprises. Encourage qualified places to give premium subsidies.
● Encourage catering enterprises to provide meal assistance services for the elderly In-person meal service provides appropriate support. Catering enterprises shall not be compelled to give supporting preferential measures.
Two
Retail
● Retail in 2022 Enterprise employees are included in the free nucleic acid testing group, and free nucleic acid testing is carried out regularly according to the nucleic acid testing requirements of key personnel. Encourage qualified places to provide subsidies and support for enterprises’ expenditure on epidemic prevention and disinfection.
● Support the construction of county-level commercial system. Make good use of the central and provincial special funds, give full play to the role of the market mechanism, and promote “one upward movement (agricultural product upward)” and “three downward movements (supply chain sinking, logistics and distribution sinking, and goods and services sinking)”.
● For the construction of qualified agricultural products cold chain logistics facilities, etc. supported by funds.
● Eligible retail enterprises may defer payment of unemployment insurance premiums for no more than one month. Years, no late fee will be charged during the deferment period.
● Local commercial departments take the lead in formulating emergency supply guarantees, key cultivation, and building a convenient living circle and other enterprises, and encourage banking financial institutions to increase credit support, appropriately reduce loan interest rates, and encourage places where conditions permit to provide loan interest discounts.
Three
Tourism
● Innovative travel servicesService quality deposit payment method. Organizing and promoting the pilot work of insurance to replace cash or bank guarantee to pay tourism service quality deposit. In 2022, the travel agency will continue to implement the policy to support the quality guarantee of travel service quality, and maintain an 80% temporary refund ratio for eligible travel agencies.
● Eligible tourism companies can postpone the payment of unemployment insurance premiums for no more than one year. Years, no late fee will be charged during the deferment period.
● Strengthen the cooperation between banks and enterprises, establish and improve the project financing demand database of key cultural and tourism enterprises, Guide financial institutions to identify qualified A-level tourist attractions, tourist resorts, rural tourism business units, star-rated hotels, travel agencies, cultural industry demonstration parks (bases) above the provincial level, gradient cultivation enterprises and key Cultural and tourism market entities such as cultural tourism projects should increase credit input and appropriately increase the loan amount.
● Banking financial institutions are encouraged to reasonably increase the effective credit supply for tourism. Guide financial institutions to reasonably reduce the interest rate of newly issued loans, appropriately extend the credit repayment cycle, and take the initiative to give profits to tourism enterprises that have difficulties in production and operation affected by the epidemic.
● When the government purchases accommodation, conference, catering and other service items, the expenditure limit is strictly enforced It is stipulated that relevant enterprises shall not be restricted from participating in government procurement based on the threshold of star rating and ownership.
● Support travel agencies to provide relevant entrusted services as required. Party and government organs at all levels, enterprises and institutions, and social organizations are encouraged to organize trade union activities, exhibition activities, etc., to entrust travel agencies to arrange transportation, accommodation, catering, conference affairs and other service matters according to regulations.
● Promote mobile payment to help smart cultural tourism. Promote the connection of mobile payment platforms such as cloud flash payment and mobile banking with the “Zheli Fun” platform to improve the service level of smart tourism.
● Strengthen the publicity and promotion of cultural and tourism resources. The provincial level will issue cultural and tourism consumption coupons as appropriate to attract tourists from outside the province to visit Zhejiang. Encourage all localities to issue tourism consumption coupons.
● Support the selection of the Ministry of Culture and Tourism “Gold Medal Tour Guide” program before December 31, 2020 The trained tour guides will create a “golden tour guide studio” with independent legal personality, which will be included in the construction scope of Zhejiang Province’s high-skilled talent (model worker) innovation studio, and support their participation in the declaration of high-skilled talent (model worker) innovation studio.
Four
Road, Water, Rail Transportation
● 2022 Suspension of prepayment of value-added tax by railway transport enterprises for one year.
● In 2022, passenger ferry, bus, subway, urban light rail, and taxi will be exempted Value-added tax on public transport services such as cars, long-distance passenger transport, and shuttle buses.
● Actively strive for subsidies from the central government for the purchase of new energy buses that meet the requirements in 2022 .
● Actively strive for the 2022 central government vehicle purchase tax revenue to subsidize local funds, support Construction of highways, water transport and integrated freight hubs, collection and distribution systems, etc.
● Cities where cities and counties (cities, districts) reasonably arrange transfer payments from central to local Transportation development incentive funds, rural passenger transport subsidy funds, etc., according to the actual needs of the overall arrangement of funds, used for new energy taxis, urban bus operations and other expenses that have difficulties.
● Strengthen information sharing, play the role of dynamic monitoring data, and guide financial institutions to innovate in line with roads and waterways Movable property pledged loan products with characteristics of the transportation industry, revitalize assets such as vehicles and ships. Encourage qualified transportation enterprises to issue credit bonds, and expand diversified financing channels for transportation enterprises.
● Promote differentiated expressway tolls. For vehicles that legally carry international standard container transportation, a preferential policy of 65% off expressway tolls shall be implemented. For the legal loading of freight vehicles using the electronic non-stop toll collection (ETC) vehicle-mounted device issued by our province, a 15% discount policy on tolls on expressway sections wholly-owned or controlled by the provincial and municipal, county (city, district) state-owned .
Five
Civil Aviation
● Aviation suspension in 2022 The transportation enterprise pays VAT in advance for one year.
● Encourage qualified places to coordinate transfer payments from superiors and their own financial resources based on actual needs , to support airlines and airports in epidemic prevention and control.
● Coordinate resources to increase financial support for civil aviation infrastructure construction. Actively strive for subsidies from the central government through the Civil Aviation Development Fund for eligible air routes and safety capacity building.
● Encourage banking financial institutions to increase credit support for hub airports. Encourage qualified airlines to issue corporate credit bonds to expand diversified financing channels for airlines. Use the green channel for issuance of bonds to increase support for the issuance of debt financing instruments for airlines and civil aviation airports severely affected by the epidemic.
This Opinion will be implemented from the date of issuance. Unless otherwise specified, the implementation period will be until 2022. December 31, 2010. The central government has issued new support policies, which will be followed and implemented.
Data/Zhejiang Release