The General Office of the Liaoning Provincial People's Government issued a notice on several measures to promote the recovery and development of difficult industries in the service sector in Liaoning Province

Liao Political Office (2022) No. 14

Municipal people's governments, provincial government departments and committees, and agencies directly under them:

"Several Measures for Promoting the Recovery and Development of Difficult Industries in the Service Sector of Liaoning Province" has been approved by the provincial government and is hereby distributed to you, please earnestly implement it。

                                                                                       General Office of Liaoning Provincial People's Government 　  

                                                            April 10, 2022 　  

(This article is released to the public)

Some measures to promote the recovery and development of difficult industries in the service sector in Liaoning Province

To thoroughly implement the decisions and arrangements of the Party Central Committee and The State Council，Implement the spirit of the National Development and Reform Commission and other departments in the "Several Policies on Promoting the Recovery and Development of Difficult Industries in the Service Sector" (Development and Reform Finance (2022) No. 271)，In accordance with the work requirements of provincial Party Committee and provincial government，Coordinate epidemic prevention and control with economic and social development，Minimize the impact of the epidemic on the service sector，We will accelerate the recovery and development of difficult sectors in the service sector，The following policy measures are proposed to help enterprises rescue and support。

1. Inclusive relief and support measures for the service sector

oneWe will further strengthen the implementation of the policy of reserving VAT rebates at the end of the period。Within the time limit stipulated by the policy，The VAT increment will be refunded in full monthly to eligible small and micro enterprises (including individual industrial and commercial households), as well as "scientific research and technology services", "software and information technology services", "ecological protection and environmental governance", "transportation, warehousing and postal services" and other four industries，The retained tax credit is refunded in one lump sum。(Responsible units: Provincial Tax Bureau, Provincial Department of Finance, People's Bank of Shenyang Branch, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

2.We will implement preferential policies on value-added tax and income tax。Within the preferential policy period，Small-scale VAT taxpayers whose monthly sales volume does not exceed 150,000 yuan (quarterly sales volume does not exceed 450,000 yuan)，Exemption from value-added tax;VAT Small-scale taxpayers are subject to a 3% tax rate on taxable sales income，Exemption from value-added tax;Pre-payment VAT items with 3% pre-tax rate are applicable，Suspend pre-payment of VAT。The part of the annual taxable income of small micro-profit enterprises exceeding 1 million yuan but not exceeding 3 million yuan shall be included in the taxable income amount at a reduced rate of 25%, and the enterprise income tax shall be paid at a tax rate of 20%。(Responsible units: Provincial Tax Bureau, Provincial Department of Finance, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

3.Increase the percentage of pre-tax deductions for R&D expenses。Within the period stipulated by the policy, the additional deduction rate for small and medium-sized enterprises in science and technology will be increased from 75% to 100%。(Responsible units: Provincial Tax Bureau, Provincial Department of Finance, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

4.We will further implement the policy of reducing and reducing six taxes and two fees for small and micro businesses。Within the time limit prescribed by the policy, the resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), cultivated land occupation tax, education fee surcharge and local education surcharge shall be levied on small-scale VAT taxpayers, small and low-profit enterprises and individual industrial and commercial households at a reduced rate of 50%。(Responsible units: Provincial Department of Finance, Provincial Tax Bureau, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

5.Halve property taxes and urban land use taxes。In 2022, small and micro enterprises that have difficulties in paying real estate tax and urban land use tax will be collected by half of the above two taxes in that year after approval by the tax authorities。(Responsible units: Provincial Department of Finance, Provincial Tax Bureau, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

6.We will implement the preferential policy of extending the payment period for social insurance premiums。From January to April 2022, the collection period of basic pension insurance premiums, work-related injury insurance premiums and unemployment insurance premiums for employees of fixed-term enterprises has been extended to April 29, 2022;The collection period for fixed-term medical insurance premiums from January to June 2022 has been extended to June 30, 2022。Late fees will be waived during the extension period。(Responsible units: Provincial Tax Bureau, Provincial Department of Human Resources and Social Security, Provincial Medical Insurance Bureau, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

Seven.We will implement preferential policies for unemployment insurance。In 2022, we will continue to implement a phased reduction in unemployment insurance premium rate of 1%。We will continue to implement the policy of ensuring the stability of job refunds for inclusive unemployment insurance, and refund unemployment insurance premiums actually paid by enterprises and individual employees in the past year to insured enterprises that do not lay off workers or lay off fewer workers in accordance with regulations. We will increase support for micro, small and medium-sized enterprises and increase the proportion of funds returned。(Responsible units: Provincial Department of Human Resources and Social Security, Provincial Department of Finance, Provincial Tax Bureau, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)　

8.Give tax breaks to homeowners who reduce their rent。2022年，For lessors who waive housing rents for small and micro enterprises and individual industrial and commercial households in the service sector (including state-owned and non-state-owned houses)，The property tax and urban land use tax of the month corresponding to the rent reduction and remission are exempted on a monthly basis during the year，The tax exemption amount shall not exceed the rent deduction amount，The period of tax exemption in county-level administrative areas that are classified as high-risk areas in the epidemic does not exceed six months，The tax exemption period in other regions does not exceed 3 months，And declare to enjoy within this year。(Responsible units: Provincial Department of Finance, Provincial Tax Bureau, Provincial SASAC, Provincial Department of Education, Provincial Department of Housing and Urban-Rural Development, Provincial Bureau of Government Offices, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

9.We will increase financial policy support。We will guide banks to give priority to supporting difficult industries, especially small and micro enterprises and private enterprises in the service sector, and moderately lower the loan threshold for service enterprises that have been severely affected by the epidemic and have halted production。We will provide financial discount interest on start-up guarantee loans for small and micro enterprises in the service sector, support provinces and municipalities in establishing and making good use of emergency re-lending funds for enterprises, and provide short-term financial financing services。(Responsible units: People's Bank of Shenyang Branch, Provincial Department of Finance, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

10.Play the guiding role of market-oriented tools to support Pratt & Whitney Small and micro。In 2022, eligible local legal banks will be provided with incentive funds of 1% of the balance increment of their inclusive small and micro loans。Financial institutions are encouraged to normally handle the renewal of loans for service market entities that meet the conditions for renewal, so as to avoid loan restriction, loan withdrawal and loan interruption。(Responsible units: Shenyang Branch of the People's Bank of China, Liaoning Banking Insurance Regulatory Bureau, Dalian Banking Insurance Regulatory Bureau, Provincial Financial Regulatory Bureau, municipal governments, Provincial Shenfu Demonstration Zone Administrative Committee)

11.We will continue to reduce fees and yield profits in the financial system。Make good use of the downward opportunity of the loan market quoted interest rate (LPR), implement the policy of reducing the interest rate of supporting agriculture and small loans, promote the actual loan interest rate to continue to decline, and encourage the reduction of bank account service charges, RMB transfer and remittance fees, and bank card swipe fees。(Responsible units: Shenyang Branch of the People's Bank of China, Liaoning Banking Insurance Regulatory Bureau, Dalian Banking Insurance Regulatory Bureau, Provincial Financial Regulatory Bureau, municipal governments, Provincial Shenfu Demonstration Zone Administrative Committee)

twelveWe will give play to the role of government financing guarantees。Governmental financing guarantee institutions are encouraged to provide financing and credit enhancement support to eligible smes in the service sector, and help enterprises affected by the epidemic renew their insurance。For small and micro service enterprises with a single household guarantee amount of 5 million yuan and less than the guarantee rate does not exceed 1%, the province and the municipal finance of the city where the guaranteed enterprise is located will each give an annualized rate of 0.5% guarantee premium subsidy;In case of compensation risk, the provincial finance shall bear no less than 20% of the risk liability。We will support regions where conditions permit to inject capital into government financing guarantee institutions。(Responsible units: Provincial Department of Finance, Provincial Financial Supervision Bureau, People's Bank of Shenyang Branch, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

13.Promote preferential enterprise policy "free of application and enjoy"。Accelerate the realization of the province's unified enterprise policy "free of application and enjoy" function, and actively push service information and fulfill policies for enterprises and individual industrial and commercial households。(Responsible units: Provincial Business Bureau, provincial relevant departments, municipal governments, provincial Shenfu Demonstration Zone Administrative Committee)

fourteenWe will support small and medium-sized enterprises in actively participating in government procurement activities。For goods and services procurement projects of less than 2 million yuan and engineering procurement projects of less than 4 million yuan, the purchaser shall specifically purchase from eligible small and medium-sized enterprises, and no longer collect the bid (response) deposit。(Responsible unit: Provincial Department of Finance, municipal government, Provincial Shenfu Demonstration Zone Management Committee)

Fifteen.We will carry out special campaigns to crack down on illegal fees charged by enterprises and promote online and offline activities。We will improve mechanisms for coordinated governance and joint punishment, and resolutely investigate and punish arbitrary charges, fines, and assessments。Promote the deep integration of online and offline consumption, promote the recovery of consumption of life services, and encourage areas where conditions permit to issue consumption vouchers to citizens and needy groups。(Responsible units: Provincial Department of Finance, Provincial Market Supervision Bureau, Provincial Department of Transportation, Provincial Department of Commerce, Provincial Department of Culture and Tourism, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

2. Rescue and support measures for catering and accommodation industry

16.Subsidies will be given for spending on epidemic prevention。In 2022, the cost of nucleic acid testing for employees in the catering and retail industries shall be subsidized by 100%;Where conditions permit, subsidies will be given to enterprises to support their expenditure on epidemic prevention and extermination。(Responsible units: Provincial Department of Commerce, Provincial Department of Finance, Provincial Health Commission, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

17.Encourage Internet platforms to offer preferential service fees。Guide takeout and other Internet platform enterprises to further reduce the catering and accommodation industry merchant service fee standards;Guide Internet platform enterprises to give phased merchant service fee concessions to catering and accommodation enterprises in county-level administrative areas where high-risk areas of the epidemic are located。(Responsible units: Provincial Department of Commerce, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

18.We will expand financing channels for enterprises。Guide financial institutions to use data such as transaction flow of small, medium and micro enterprises and individual industrial and commercial households, business rental and credit information to expand the scale of credit loans。Encourage qualified catering and accommodation enterprises to issue corporate credit bonds。(Responsible units: Shenyang Branch of the People's Bank of China, Liaoning Banking and Insurance Regulatory Bureau, Dalian Banking and Insurance Regulatory Bureau, Liaoning Securities Regulatory Bureau, Dalian Securities Regulatory Bureau, Provincial Department of Commerce, Provincial Financial Regulatory Bureau, municipal governments, Provincial Shenfu Demonstration Zone Administrative Committee)

19.Improve the guarantee capacity of insurance institutions。Encourage insurance institutions to optimize products and services, expand insurance coverage for catering and accommodation enterprises that suffer losses due to business disruption caused by the epidemic, and improve the efficiency of claim settlement。(Responsible unit: Liaoning Banking Insurance Regulatory Bureau, Dalian Banking Insurance Regulatory Bureau, Provincial Financial Regulatory Bureau, municipal governments, Provincial Shenfu Demonstration Zone Administrative Committee)

20.To guide enterprises in providing services to help the elderly。Catering enterprises are encouraged to provide catering assistance services for the elderly and provide appropriate support, but catering enterprises shall not be forced to provide supporting preferential measures。(Responsible units: Provincial Department of Civil Affairs, Provincial Department of Commerce, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

Twenty-one.Reduce enterprise inspection and testing costs。In 2022, half of the elevator, boiler, boiler water (medium) quality inspection and testing fees will be charged。(Responsible units: Provincial Department of Finance, Provincial Department of Commerce, Provincial Development and Reform Commission, Provincial Market Supervision Bureau, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

Third, retail wholesale industry rescue support measures

Twenty-two.We will support the development of county business systems。Promote the "one upward" of agricultural products, and improve the commercialization of agricultural products and off-peak sales capacity。Promote the "three sinks" of supply chain, logistics distribution, and goods and services, encourage leading commercial circulation enterprises to provide services for local production and circulation enterprises and rural commercial outlets, and enhance the operation level and anti-risk ability of physical stores。(Responsible units: Provincial Department of Commerce, Provincial Department of Finance, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

Twenty-three.We will effectively ensure the supply of agricultural products。Ensure the supply of "vegetable basket" products, and take multiple measures to do a good job of connecting production and marketing。We will strengthen the construction of the supply chain system for agricultural products and improve the backbone network for the circulation of agricultural products。(Responsible units: Provincial Department of Commerce, Provincial Department of Agriculture and Rural Affairs, Provincial Department of Finance, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

24.We will strengthen financial support for the wholesale retail industry。For the emergency guarantee, key cultivation, convenient living circle construction and other listed enterprises recommended by the municipal commerce authorities, banks are encouraged to guide them to increase credit support and appropriately reduce loan interest rates。Small, medium and micro enterprises in the retail wholesale industry and individual industrial and commercial enterprises are equally entitled to the policy of Article 18 of this document。(Responsible units: Shenyang Branch of the People's Bank of China, Liaoning Banking and Insurance Regulatory Bureau, Dalian Banking and Insurance Regulatory Bureau, Liaoning Securities Regulatory Bureau, Dalian Securities Regulatory Bureau, Provincial Department of Commerce, Provincial Department of Finance, Provincial Financial Regulatory Bureau, municipal governments, Provincial Shenfu Demonstration Zone Administrative Committee)

4. Tourism rescue and support measures

Twenty-five.Temporary withdrawal of tourism service quality deposit。In 2022, we will continue to maintain the 80% temporary refund ratio of tourism service quality deposit for qualified travel agencies, and encourage qualified regions to further increase the temporary refund ratio。We will accelerate the trial of replacing deposits with insurance。(Responsible units: Provincial Department of Culture and Tourism, Liaoning Banking Insurance Regulatory Bureau, Dalian Banking Insurance Regulatory Bureau, municipal governments, Provincial Shenfu Demonstration Zone Administrative Committee)

Twenty-six.Strengthen cooperation between banks and enterprises。We will organize and carry out docking services between financial institutions and tourism enterprises, and guide financial institutions to increase credit input and appropriately increase the amount of loans for key cultural and tourism enterprises such as qualified A-level tourist attractions, tourist resorts, rural tourism operating units, star-rated hotels, and travel agencies。(Responsible units: Provincial Department of Culture and Tourism, Shenyang Branch of the People's Bank of China, Liaoning Banking and Insurance Regulatory Bureau, Dalian Banking and Insurance Regulatory Bureau, Provincial Financial Regulatory Bureau, municipal governments, Provincial Shenfu Demonstration Zone Administrative Committee)

27.We will increase support for travel agencies。Encourage organs, enterprises and institutions to meet the provisions of the organization and organization of trade union activities, exhibition activities and other activities to travel agencies to undertake, reasonable determination of the proportion of advance payment, and in accordance with the contract to pay funds to travel agencies in a timely manner。(Responsible units: Provincial Working Committee, Provincial Department of Culture and Tourism, Provincial Federation of Trade Unions, municipal governments, provincial Shenfu Demonstration Zone Management Committee)

28.We will give full play to the role of various financial instruments。Encourage banking and financial institutions to reasonably increase the supply of effective credit to the tourism industry。We will guide financial institutions to reasonably lower the interest rate on new loans, and actively yield profits to tourism enterprises that have difficulties in production and operation due to the epidemic。Encourage qualified tourism enterprises to issue corporate credit bonds。(Responsible units: Provincial Department of Culture and Tourism, Shenyang Branch of the People's Bank of China, Liaoning Banking and Insurance Regulatory Bureau, Dalian Banking and Insurance Regulatory Bureau, Liaoning Securities Regulatory Bureau, Dalian Securities Regulatory Bureau, Provincial Financial Regulatory Bureau, municipal governments, Provincial Shenfu Demonstration Zone Administrative Committee)

29.We will increase support for financial inclusion。We will build a financial service center for culture and tourism, and establish a database for the financing needs of small and medium-sized enterprises in the fields of travel agencies, tourism and performing arts。Encourage banking financial institutions to innovate tourism inclusive financial products, and provide classified loan support to tourism-related start-ups, small, medium and micro enterprises and individual industrial and commercial businesses such as themed homestayings。(Responsible units: Provincial Department of Culture and Tourism, Shenyang Branch of the People's Bank of China, Liaoning Banking and Insurance Regulatory Bureau, Dalian Banking and Insurance Regulatory Bureau, Provincial Financial Regulatory Bureau, municipal governments, Provincial Shenfu Demonstration Zone Administrative Committee)

Thirty.We will activate the market potential of cultural and tourism consumption。In 2022, we will continue to grant financial subsidies to tourism enterprises for "attracting tourists to Liaoning", brand awards, and project construction。Encourage national cultural and tourism consumption pilot cities and other areas where conditions permit, cooperate with financial institutions or platform enterprises to issue cultural and tourism consumption coupons, and guide tourism enterprises to launch various preferential activities simultaneously。(Responsible units: Provincial Department of Culture and Tourism, municipal governments, Provincial Shenfu Demonstration Zone Administrative Committee)

5. Relief and support measures for the highway, waterway and railway civil aviation transport industry

Thirty-one.We will implement preferential VAT policies for railway, aviation and public transport services。In 2022, branches of railway and air transport enterprises will suspend pre-payment of value-added tax;Public transport services such as passenger ferry, bus passenger transport, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus are exempt from VAT。(Responsible units: Provincial Tax Bureau, Provincial Department of Finance, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

Thirty-two.We will support the development of a system of modern comprehensive transportation hubs。We will make full use of the policy of subsidizing local funds with revenue from the central government's vehicle purchase tax to support the construction of highway, water transport and comprehensive freight hubs and collection and distribution systems。(Responsible units: Provincial Department of Transportation, Provincial Department of Finance, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

Thirty-three.We will provide financial support for new energy taxis and urban public transport。Regions where conditions permit are encouraged to make overall arrangements for funds to support new energy taxis and urban bus operations that are in difficulty。(Responsible units: Provincial Department of Transportation, Provincial Department of Finance, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

34.We will support the development of aviation projects。We will make full use of the central government's civil aviation development fund policy to support air routes and safety capacity building, the operation and safety capacity building of small and medium-sized airports and airports directly under them, and the construction of airport and air traffic control projects。(Responsible units: Provincial Development and Reform Commission, Civil Aviation Supervision Bureau of Liaoning, Provincial Department of Finance, municipal governments, Provincial Shenfu Demonstration Zone Management Committee)

Thirty-five.To support the smooth operation of airports。Encourage banking financial institutions to increase credit support for hub airports。Support civil airports severely affected by the epidemic to register and issue debt financing instruments。(Responsible units: Shenyang Branch of the People's Bank of China, Liaoning Banking and Insurance Regulatory Bureau, Dalian Banking and Insurance Regulatory Bureau, Provincial Financial Regulatory Bureau, Liaoning Civil Aviation Regulatory Bureau, municipal governments, Provincial Shenfu Demonstration Zone Administrative Committee)

6. Safeguard measures

All regions and departments should strengthen organizational leadership, clarify the division of responsibilities, clarify the timetable and road map, implement the national work deployment in a timely manner, strengthen coordination and cooperation, form joint efforts, increase efforts to promote the implementation of policies, and guide and help enterprises to make full use of policies and measures。It is necessary to implement the work ledger system and regularly dispatch the progress of various work。Involving local powers, all regions should further study and formulate specific measures, and the relevant situation will be reported to the Provincial Development and Reform Commission before April 30。

All regions and departments should continue to do a good job in the publicity and interpretation of support policies and measures, grasp the timing and effectiveness of policies, expand publicity channels, innovate publicity methods, increase publicity efforts, and enhance market expectations。

Under the premise of optimizing and improving the epidemic prevention and control mechanism and strictly implementing epidemic prevention and control measures in accordance with the overall requirements of coordinating epidemic prevention and control measures, we will strengthen the supervision of the implementation of policies, pay close attention to the implementation of policies, open up the "last mile" of policy landing, and ensure that various relief measures reach the grassroots level and directly benefit market players。

Annex: Description of relevant policies and measures

附件

A description of relevant policies and measures

oneArticle 1 Small and micro enterprises that meet the conditions of the measures refer to: the tax credit rating is grade A or B;No fraudulent withholding of tax refund, fraudulent export tax refund or fraudulent issuance of special VAT invoices have occurred in the 36 months before the application for tax refund;Not punished twice or more by tax authorities for tax evasion within 36 months before applying for tax refund;From April 1, 2019, if you do not enjoy the tax return, tax return (return) policy。

2.Article 10 Measures for qualified local corporate banks，The provision of incentive funds according to 1% of the increase in the balance of its inclusive small and micro loans refers to: the central bank's financial institutions rated 1-5 in the third quarter of the previous year，It includes six categories: urban commercial banks, rural commercial banks, rural cooperative banks, rural credit cooperatives, rural banks and private banks (including Internet banks)，Since 2022, the People's Bank of China has provided financial incentives based on 1% of the quarter-on-quarter increase in the balance of its inclusive small and micro loans (that is, the increase at the end of the current quarter compared with the end of the previous quarter)，The increment of its balance in the current quarter is negative，Increment will be calculated after replenishment in subsequent quarters。

3.Article 14 Small and medium-sized enterprises that meet the requirements of the measures refer to those that are established in accordance with the law within the territory of the People's Republic of China，Medium-sized enterprises, small enterprises and micro enterprises determined in accordance with the classification standards for small and medium-sized enterprises approved by The State Council，But it is the same person in charge of a large corporation，With the exception of having a direct holding or management relationship with a large enterprise。Individual industrial and commercial enterprises that meet the classification criteria for small and medium-sized enterprises shall be regarded as small and medium-sized enterprises in government procurement activities。　

4.The small and micro enterprises referred to in measures 1, 5, 8, 9 and 12 and the small and micro enterprises referred to in measures 7, 12, 18, 24 and 29 are: (1) Small enterprises and micro enterprises，In accordance with the "small and medium-sized enterprise classification standard Provisions" (Ministry of Industry and Information Technology joint enterprise (2011) No. 300) and "Financial industry enterprise classification standard provisions" (Yinfa (2015) No. 309) business income indicators, total assets indicators determined。(2) For taxpayers outside the industries listed in documents No. 300 (2011) and No. 309 (2015) of the Ministry of Industry and Information Technology，And taxpayers in the industries listed in document No. 300 of the Ministry of Industry and Information Technology, but who do not use the operating income index or the total assets index to determine the classification，The standard for micro enterprises is VAT sales (annual) less than 1 million yuan (excluding 1 million yuan);The standard for small enterprises is VAT sales (annual) less than 20 million yuan (excluding 20 million yuan);The standard for medium-sized enterprises is VAT sales (annual) less than 100 million yuan (excluding 100 million yuan).。

5.The small micro-profit enterprises mentioned in the measures of Article 2 and 4 refer to enterprises engaged in non-restricted and prohibited industries by the state, and meet the three conditions of annual taxable income of no more than 3 million yuan, the number of employees no more than 300 people, and the total assets no more than 50 million yuan。