Complete interpretation of Jiangsu cultural tourism industry series policy toolkit to help enterprises.

Since 2022, the National Development and Reform Commission and other 14 departments have issued "Several Policies on Promoting the Recovery and Development of Difficult Services Industries" (hereinafter referred to as "Several National Policies"), and the Jiangsu Provincial Government has issued "Several Policies and Measures on Further Helping Market Subjects Solve Difficulties and Strive to Stabilize Economic Growth" (hereinafter referred to as "Article 40 of Su Zheng"). The Provincial Department of Culture and Tourism has planned ahead to deal with the impact of the epidemic. On June 5438+ 10, 2022, the United Provincial Department of Finance issued "Several Policies and Measures on Promoting the Quality and Expansion of Cultural Tourism Consumption and Accelerating the Comprehensive Recovery of Cultural Tourism Market" (referred to as "Jiangsu Cultural Tourism 16"). The general requirements of the state for the implementation of policies at all levels are: high or low, wide or narrow. In order to facilitate the cultural tourism enterprises in our province to be familiar with the policies of helping enterprises at all levels in time and get targeted help and support, the policy measures of helping enterprises at all levels are summarized to form a "policy toolkit" as follows:

Inclusive support policy

""About reducing taxes and fees.

Some national policies:

Article 1-5 stipulates the value-added tax, resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty and farmland occupation tax, and makes requirements for education surcharge and local education.

Article 1 Continue to implement the policy of adding and deducting value-added tax for service industry. In 2022, the deductible input tax of taxpayers in production and life service industries will continue to be deducted by 10% and 15% respectively.

Article 2 In 2022, the scope of application of "six taxes and two fees" will be expanded, and the applicable subjects of "six taxes and two fees" such as resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, and local education surcharge will be expanded from small-scale VAT taxpayers to small enterprises and individual industrial and commercial households. Services that eligible market entities can enjoy.

Article 3 All localities are encouraged to grant relief to taxpayers who have real difficulties in paying property tax and urban land use tax in 2022 according to the authorization of regulations and local actual conditions. Services that eligible market entities can enjoy.

Article 4 In 2022, the pre-tax deduction of equipment and appliances for small and medium-sized enterprises will be increased. In 2022, newly purchased equipment and appliances with a unit value of more than 5 million yuan can be deducted once before tax if the depreciation period is 3 years, and can be deducted by half if the depreciation period is 4 years, 5 years and 10 years. Enterprises can enjoy preferential treatment on a quarterly basis, and the losses caused by insufficient deduction in the current year can be carried forward to the next five tax years for deduction. Services that eligible market entities can enjoy.

Article 5 In 2022, we will continue to implement the policy of reducing unemployment insurance and industrial injury insurance rates by stages. For enterprises that do not lay off employees or lay off fewer employees, we will continue to implement the policy of stable return of inclusive unemployment insurance, and the proportion of small and medium-sized enterprises will increase from 60% to 90% in 2022. Services that eligible market entities can enjoy.

Su Zheng 40:

Articles 3-6 stipulate the value-added tax, property tax, urban land use tax, social security and the return of stable jobs.

Article 3 The monthly sales of small-scale taxpayers shall be less than 6.5438+0.5 million yuan, and public transport services such as public transport, long-distance passenger transport, ferries and taxis shall be exempted from VAT. Qualified science and technology business incubators, university science parks and Zhongchuang space incubation service institutions are exempt from value-added tax, and the real estate and land provided for their own use and incubation objects are exempt from property tax and urban land use tax. Continue to relax the criteria for identifying start-up technology-based enterprises, and deduct qualified venture capital enterprises and angel investors from their taxable income according to a certain proportion of their investment. Enterprise income tax shall be levied at a reduced rate of 15% on qualified third-party enterprises engaged in pollution prevention and control.

Fourth agricultural products wholesale markets and farmers' markets are exempt from property tax and urban land use tax. Urban land use tax shall be exempted for operating land such as urban bus stations. Property tax and urban land use tax shall be exempted from real estate and land occupied by enterprises undertaking commodity reserve policy business. Taxpayers in accommodation, catering, entertainment, transportation, tourism, retail, warehousing and other industries seriously affected by the epidemic and small-scale taxpayers of value-added tax will be temporarily exempted from property tax and urban land use tax in 2022. Taxpayers in other industries who have difficulties in production and operation may apply for reduction or exemption of property tax and urban land use tax.

Article 5 Enterprises in difficulty that meet the requirements may, upon approval, continue to defer payment of three social insurance premiums, namely, pension, unemployment and work injury, for a maximum period of six months; For the tourism enterprises in the overall planning areas where the accumulated balance of unemployment insurance fund in the previous year has been paid over 1 year, which are greatly affected by the epidemic situation, the policy of delaying payment of unemployment insurance and work-related injury insurance premium will be implemented in stages, with the period not exceeding 1 year, and the late payment fee will be exempted during the deferred payment period, which will not affect the credit of enterprises and the personal rights and interests of employees. In accordance with the national deployment, we will continue to implement the national policy of reducing unemployment insurance and industrial injury insurance rates in stages. Continue to carry out vocational skills training and implement the training subsidy policy according to regulations. For small and medium-sized enterprises seriously affected by the epidemic, they can apply for reducing the deposit ratio of housing provident fund or delaying payment according to regulations.

Sixth, the implementation of unemployment insurance "escort action" to help enterprises stabilize their jobs. For the overall planning areas where the accumulated balance of unemployment insurance fund in the previous year exceeded 1 year, we will continue to implement the inclusive unemployment insurance return policy for enterprises that do not lay off employees or lay off fewer employees. In 2022, the return ratio of SMEs will increase from 60% to 90%. Small and micro enterprises recruit college graduates and give social security subsidies and training subsidies according to regulations.

""About rent relief.

Some national policies:

Article 6 provides for the reduction or exemption of state-owned housing rent.

Article 6 In 2022, small and micro enterprises and individual industrial and commercial households in the service industry in the county-level administrative areas listed as epidemic-prone areas will rent state-owned houses, and the rent in 2022 will be reduced by six months, and that in other areas will be reduced by three months. All localities can co-ordinate all kinds of funds and give appropriate help to small and micro enterprises and individual industrial and commercial households in the service industry that rent non-state-owned houses. Encourage non-state-owned housing rental entities to share the losses caused by the epidemic reasonably on the basis of equal consultation. In 2022, if it is really difficult for housing owners to pay property tax and urban land use tax, all localities are encouraged to give relief according to local conditions as authorized by the Regulations. If the rent reduction affects the performance of state-owned enterprises and institutions, it shall be determined according to the actual situation in the assessment.

Su Zheng 40:

14 stipulates the rent reduction and exemption of state-owned enterprises and administrative institutions.

Article 14 In areas listed as high epidemic areas in 2022, the rent of small and micro enterprises and individual industrial and commercial households in the service industry that lease state-owned enterprises (including wholly-owned, holding and actually controlled enterprises) and state-owned houses in administrative institutions shall be reduced or exempted for six months, and other areas shall be reduced or exempted for three months. Encourage financial institutions to give preferential interest rate mortgage loans and other support to lessors who reduce or exempt rents.

""About financial support.

Some national policies:

Articles 7-9 stipulate the use of various inclusive financial instruments by financial institutions.

Article 7 In 2022, guide banks to make good use of the 2.2 trillion yuan released by reducing the deposit reserve ratio twice in 202 1, give full play to the dual functions of monetary policy tools, and give priority to supporting difficult industries, especially small and micro enterprises and private enterprises in service industries.

Article 8 In 2022, give full play to the guiding role of market-oriented tools to support inclusive microcredit, give incentive funds to 1% of the inclusive microcredit balance increment of local corporate banks, make good use of the rolling loan line of 400 billion yuan, and guide financial institutions to increase their inclination to difficult industries, especially service industries. Encourage financial institutions to handle the service market entities that meet the conditions for loan renewal according to the normal loan renewal business, and shall not blindly spare loans, draw loans, break loans or pressure loans to maintain reasonable liquidity.

Article 9 In 2022, we will continue to promote the reduction of fees and profits in the financial system, implement the reduction of the quoted interest rate (LPR) in the loan market and the interest rate of small-scale re-loans for supporting agriculture, promote the reduction of the real interest rate of loans on the basis of the sharp drop in the previous period, supervise and guide the reduction of bank account service fees, RMB transfer and remittance fees and bank card swiping fees, and reduce the operating cost pressure of small and micro enterprises and individual industrial and commercial households in the service industry.

Su Zheng 40:

Articles 1 and 9- 1 1 stipulate government relief funds, refinancing, credit support and financial services.

Article 1 The relevant departments of the province shall co-ordinate the existing special funds, and give special financial support to small and medium-sized enterprises facing temporary difficulties in production and operation, but with market products, promising projects and competitive technologies, as well as service-oriented small and medium-sized enterprises in the field of people's livelihood with labor-intensive and high social benefits. Encourage cities, counties (cities, districts) to set up or co-ordinate arrangements for small and medium-sized enterprises' bailout funds with reference to provincial practices, and increase assistance to small and medium-sized enterprises.

Article 9 Make full use of the newly-increased refinancing quota of 45 billion yuan in our province, encourage qualified local corporate banks to actively apply for refinancing, and increase support for small and medium-sized enterprises and individual industrial and commercial households. We will steadily expand the financing scale of small and micro loans, quick customer loans, Soviet loans, loans and loans, and focus on supporting credit loans and first loans. In 2022, we will strive to drive the scale of preferential interest rate loans to exceed 6,543.8 billion yuan. Support financial institutions to provide qualified small and micro foreign trade enterprises with inclusive finance support in logistics.

Tenth encourage financial institutions to separate small and micro enterprise credit plans, and implement preferential interest rates for inclusive small and micro enterprise loans. Encourage financing guarantee institutions to maintain a low guarantee and re-guarantee rate for small and medium-sized enterprises affected by the epidemic, and gradually reduce the average guarantee rate of government financing guarantee institutions to below 65438 0%. Support financing guarantee institutions to appropriately reduce the guarantee fees on the original basis for the "three rural", "small micro" and "double innovation" guarantee projects that meet the national access standards for financing guarantee funds during the epidemic.

Eleventh optimize the financial services of upstream and downstream enterprises in the industrial chain, promote the increase of accounts receivable financing, and encourage large provincial state-owned enterprises to support private enterprises and small and medium-sized enterprises to implement accounts receivable bill financing. Support the issuance of credit enhancement collective bonds for small and micro enterprises. Support financial institutions to issue special financial bonds for small and micro enterprises.

Cultural tourism franchise policy

Some national policies:

Articles 24-30 mainly introduce the service quality assurance of travel agencies, insurance of tourism enterprises, financial cooperation, government procurement, trade union activities, credit supply, performing arts and performances, etc.

Article 24 In 2022, we will continue to implement the policy of supporting travel agencies to suspend the quality of tourism services, maintain 80% of the suspension rate for qualified travel agencies, and encourage qualified places to further increase the suspension rate. At the same time, accelerate the pilot work of insurance substitute deposit and expand the pilot scope of insurance substitute deposit.

Twenty-fifth provinces that allow more unemployment insurance and industrial injury insurance funds to implement the policy of delaying payment of unemployment insurance and industrial injury insurance premiums by stages for tourism enterprises, and the specific measures shall be determined by the provincial people's government. Eligible tourism enterprises can postpone payment for no more than one year with the approval of the people's government of the insured place, and the late payment fee will be exempted during the deferred payment period.

Article 26 Strengthen the cooperation between banks and enterprises, establish and improve the project financing demand bank of key tourism enterprises, and guide financial institutions to increase credit input to key cultural tourism market entities such as A-level scenic spots, tourist resorts, rural tourism business units, star-rated hotels and travel agencies that meet the requirements and have good expected development prospects, and appropriately increase the loan amount.

Twenty-seventh government procurement of accommodation, meetings, catering and other services, strict implementation of the provisions of the amount of expenditure, not to limit the participation of relevant enterprises in government procurement by star rating, ownership and other thresholds.

Article 28 Encourage organs, enterprises and institutions to entrust the formulation, organization and coordination of trade union activities and exhibition activities held in accordance with regulations to travel agencies, clarify the detailed requirements of service content and service standards, strengthen the management of fund use, reasonably determine the proportion of advance payment, and pay funds to travel agencies in time according to the contract.

Twenty-ninth banking financial institutions are encouraged to reasonably increase the effective credit supply for tourism. Establish a financing risk prevention and control mechanism for key enterprises. Guide financial institutions to reasonably reduce the interest rate of new loans, and take the initiative to make profits for tourism enterprises affected by the epidemic and having difficulties in production and operation. Encourage qualified tourism enterprises to issue corporate credit bonds and broaden diversified financing channels for tourism enterprises.

Thirtieth to meet the conditions, is expected to develop well in travel agencies, tourism and other fields of small and medium-sized enterprises to increase inclusive finance support. Give full play to the positive role of cultural tourism financial service center and establish a financing demand bank for small and medium-sized micro-tourism enterprises. Encourage banking financial institutions to provide small loans to individual industrial and commercial households such as tourism-related start-ups, small and medium-sized enterprises and theme homestays.

Su Zheng 40:

Articles 20, 2 1, 23 and 24 focus on providing relief fund support, trade union activities, space utilization and insurance payment.

Twentieth from the provincial cultural tourism development special funds to adjust arrangements for 85 million yuan, focusing on supporting travel agencies, tourist attractions and other cultural tourism market entities to resume development, innovation and development. Advance the annual provincial cultural tourism industry development project declaration and review, and release 90 million yuan of project funds as soon as possible. In 2022, the provincial tourism industry development fund lowered its interest rate by 1 percentage point, and arranged100,000 yuan to subsidize the interest of fund loan projects. Continue to temporarily refund the tourism service quality deposit at the rate of 80%. Encourage hotels, scenic spots, homestays, travel agencies, entertainment enterprises, etc. Carry out various promotional activities to extend the effective use period of the park annual ticket.

Twenty-first to encourage local cultural and tourism departments to strengthen cooperation with trade unions, including conditional homestays, rural industrial clusters, characteristic (amorous feelings) towns, red tourist attractions, etc. Incorporate into the scope of recuperation activities, and develop various forms, rich contents and policies. Party and government organs and state-owned enterprises and institutions are encouraged to entrust travel agencies, hotels and other enterprises to undertake training and conference activities according to procedures, and entrust catering enterprises to provide catering services.

Twenty-third support the transformation of passenger transport hub to urban complex, coordinate the comprehensive utilization of the above-ground and underground space of the hub, and build urban complex. On the premise of ensuring the basic service functions of transportation, we will appropriately expand the functions of vehicle rental, tourism distribution, postal express delivery, business exhibition, trade finance, cultural leisure, shopping and catering, and promote the development of transportation and related consumer industries.

Twenty-fourth intensify insurance publicity, and pay the deposit by letter of guarantee instead of cash. On the premise of fully respecting the independent choice of enterprises, we will promote the full coverage of bond guarantees in construction and other fields. Innovate the payment method of travel agency's travel service quality deposit, and explore the pilot work of replacing cash or bank guarantee with insurance to pay deposit.

Lv Wen, Jiangsu 16:

1-3, mainly from the fiscal and taxation policies, financial relief, financial credit and other aspects, made clear support.

Article 1: continue to make good use of the policy of benefiting enterprises. To implement the relevant tax policies continued by the state, the monthly sales of small-scale taxpayers of cultural tourism value-added tax are exempted from value-added tax when the amount is below 6,543.8+0.5 million yuan (inclusive), and the taxable sales income applicable to the 3% levy rate is taxed at the reduced rate of 654.38+0%; Small and low-profit enterprises in the cultural tourism industry enjoy preferential corporate income tax policies according to regulations. Implement the national and provincial follow-up tax reduction policies to support the cultural tourism industry, strengthen publicity and promotion through multiple channels and forms, promote the effective implementation of policies, and benefit more cultural tourism enterprises.

Article 2 Increase financial support. We will allocate 85 million yuan from the provincial special funds for cultural and tourism development, focusing on supporting the recovery and innovative development of cultural and tourism market entities such as travel agencies, tourist attractions, performance brokerage agencies, small theaters, and characteristic tourist hotels. Advance the annual provincial-level cultural tourism industry development project declaration and evaluation work, and release 90 million yuan of project funds as soon as possible.

Article 3 Strengthen financial guidance and support. Select and release the annual provincial key cultural tourism projects in advance, build a platform for cooperation between government, banks and enterprises, and organize centralized signing in due course. In 2022, the interest rate of the provincial tourism industry development fund will be lowered by 1 percentage point, and the special funds for the provincial culture and tourism development will be adjusted to100,000 yuan, giving interest subsidies to high-quality fund projects. Coordinate financial institutions to innovate cultural tourism financial products, give play to the role of cultural tourism characteristic branches, and expand the coverage of "rural tourism e-loan". Give full play to the policy function of developing risk compensation fund in inclusive finance, and provide low-threshold and low-cost credit support for cultural tourism enterprises through "small and micro loans" and other government-bank cooperation products.

Expand support policy

Some national policies:

Articles 42 and 43 put forward "four precisions" around "relaxing prevention and control"; Put forward the requirements of "five noes" around "excessive prevention and control" In addition, industry policies closely related to tourism such as catering, retail and transportation have laid a good foundation for expanding tourism support in the next step.

Forty-second strict, scientific and accurate implementation of epidemic prevention and control measures, resolutely prevent and avoid the two tendencies of "relaxing prevention and control" and "excessive prevention and control", and effectively restore and maintain the normal order of service industry development. First, establish an accurate monitoring mechanism, use big data to establish a library of employees in key areas and industries of service industries such as restaurants, supermarkets, scenic spots, airports, ports and cold chain transportation, and implement the frequency of nucleic acid detection for key personnel and high-risk positions to ensure that all inspections should be completed. The second is to improve the ability of accurate identification and ensure that the epidemic situation will go all out to do the "golden 24 hours" work when the service industry occurs. The third is to strengthen precise control and isolation, scientifically and accurately locate key and high-risk groups in the service industry, conduct centralized isolation medical observation on close contacts and close contacts, and classify other personnel according to relevant regulations. The fourth is to promote the concept of precise protection. Staff in catering, retail, tourism, transportation, passenger transport, civil aviation and other industries and related service places should all be vaccinated, establish a daily health monitoring and registration system for staff, and enhance the awareness of epidemic prevention and control among employees and the public.

Forty-third strictly implement the epidemic prevention policy requirements of the the State Council Joint Prevention and Control Mechanism Comprehensive Group, that is, people in low-risk areas shall not be prohibited from returning home; Don't arbitrarily expand the scope of medium and high risk areas; It is not allowed to expand the scope of travel restrictions from medium and high risk areas and districts (counties) to local cities without authorization; Do not take measures such as centralized isolation control and persuasion for personnel in low-risk areas without authorization; Shall not arbitrarily extend the period of centralized isolation observation. On this basis, further requirements for accurate epidemic prevention are put forward for the service industry. First, it is not allowed to break through the corresponding epidemic prevention and control regulations to block cities and regions, and it is necessary to interrupt public transportation without approval. Second, restaurants, supermarkets, scenic spots, cinemas and related service places must be closed and the closing time should be extended. Third, it is not allowed to increase the epidemic prevention and control measures for the service industry without authorization on the basis of the policy requirements of the joint prevention and control mechanism in the State Council. If it is really necessary to take measures such as closing cities and districts, interrupting traffic or strengthening epidemic prevention and control on the existing basis, it shall be reported to the joint prevention and control institution of the State Council for approval before implementation. The provincial people's government should co-ordinate the overall requirements of epidemic prevention and control measures in the local area, and establish a special working mechanism for reflecting, verifying and rectifying the problem of exceeding the standard according to the characteristics of the service industry.

Su Zheng 40:

Articles 15- 19, 22, 25 and 33 provide expanded support for the development of tourism enterprises in our province, focusing on trade union funds, telecommunications costs, terms of purchase and payment of foreign exchange, catering industry, transportation industry and government procurement.

Fifteenth small and micro enterprises that meet the requirements of the Classification Standard for Small and Medium-sized Enterprises (Ministry of Industry and Information Technology Lianqi [2011] (No.300) continue to return the trade union funds in full.

Sixteenth encourage telecom operators to actively design and promote products and applications suitable for the operation and development of small and medium-sized enterprises. At this stage, we will provide free cloud video, mobile office, cloud hosting, cloud finance and taxation services for small and medium-sized enterprises in life services such as tourism, culture and entertainment for three months.

Article 17 When purchasing goods, projects and services from small and medium-sized enterprises, organs and institutions shall pay the payment within 30 days from the date of delivery of the goods, projects and services, and the longest period shall not exceed 60 days. Organs, institutions and large enterprises shall not force small and medium-sized enterprises to accept commercial bills and other non-cash payment methods, and shall not abuse commercial bills to occupy funds of small and medium-sized enterprises in disguise. Large enterprises should announce the overdue payment of small and medium-sized enterprises to the public in their annual reports.

Eighteenth organs, institutions and large enterprises continue to investigate and punish small and medium-sized enterprises for refusing to pay or delaying payment, they should speed up the acceptance of projects that have passed the time limit and have not yet been accepted, and complete the acceptance and delivery of projects that meet the conditions of single completion and delivery in time.

Article 19 On the premise of grasping the prevention and control of normalized epidemic situation, we will strengthen the meticulous management of zoning and grading to promote the recovery and development of the catering industry. In principle, low-risk areas shall not restrict canteen food; In medium-risk areas, if food in the auditorium is suspended according to the needs of epidemic prevention and control, self-lifting, take-out and non-contact distribution methods will be vigorously promoted. Encourage all localities to help catering market participants buy suspension insurance. Support catering merchants to effectively extend business hours, improve night traffic routes, and let go of off-peak parking at night after evaluation by public security and urban management departments to create a "fireworks atmosphere".

Article 22 A discount of 15% shall be given to buses with an average monthly operating frequency of more than 30 times on ETC highway passenger lines. We will continue to implement the preferential policy of 15% discount on the toll of "Transportation Administration Sutong Card" freight vehicles. Container transport vehicles entering and leaving Nanjing Port, Lianyungang Port and Taicang Port, as well as transport vehicles at the main loading points and truck collection points of China-Europe trains, will continue to be exempted from vehicle tolls at all expressway and ordinary highway toll stations in the province.

Article 25 Organize and hold the "Suxin Consumption" Four Seasons Series Theme Shopping Festival, launch thousands of consumption promotion activities at all levels, and arrange provincial business development funds to give special support. Encourage qualified places to guide commercial and catering enterprises to release consumer demand and expand sales by issuing cash subsidies and opening venues and facilities for free. Support all localities to carry out new energy vehicles to the countryside, encourage local governments to carry out green smart home appliances to the countryside, and promote rural residents' consumption by making profits and reducing the down payment ratio.

Thirty-third comprehensive use of performance bond insurance, small and micro enterprise quotation 10% deduction and other policies to support small and medium-sized enterprises to participate in government procurement. Improve and upgrade the "Soviet Union" information system, realize the electronic operation of the whole process of government procurement, completely cancel the bid bond of government procurement, improve the prepayment system, and shorten the signing time of government procurement contracts. We will promote the expansion of "political mining loans", comprehensively carry out online financing of "political mining loans", and provide unsecured and unsecured credit financing to suppliers who have won the bid.