Description of rent reduction and exemption during the epidemic period

If the lessee continues to pay the rent that he did not actually live in during the epidemic period, the lessee may claim to reduce part of the rent according to the principle of fairness. During the epidemic period, if the lessee normally uses the house and the lease contract is still performed normally, the lessee has no right to claim rent reduction during the epidemic period.

First, the provisions of the state epidemic rent relief

The State-owned Assets Supervision and Administration Commission (SASAC) issued the Notice on Doing a Good Job in Rent Reduction and Exemption for Small and Micro Enterprises and Individual Industrial and Commercial Households in the Service Industry in 2022. Among them, it is clear that the central enterprises will reduce the rent for six months in 2022 for small and micro enterprises and individual industrial and commercial households in the service industry who rent the houses of central enterprises in the county-level administrative areas (refer to the national administrative division standards) listed as epidemic-prone areas according to the requirements of document 27 1 (if they are listed as epidemic-prone areas in the fourth quarter, they need to

Two, how to reduce the rent for half a year for some merchants in high-risk areas?

According to the latest notice issued by SASAC:

1, increase positions and actively play a leading role.

Service industry is an important part of national economy. Small and micro enterprises and individual industrial and commercial households in the service industry play an important role in prospering the market, promoting employment and maintaining stability. Recently, affected by adverse factors such as the impact of the epidemic, small and micro enterprises and individual industrial and commercial households in the service industry have difficulties in operating and are facing a severe survival crisis. All central enterprises should proceed from the height of stabilizing market players, doing a good job of "six guarantees" and implementing the tasks of "six guarantees", resolutely implement the decision-making arrangements of the CPC Central Committee and the State Council, actively implement the requirements of rent reduction and tax exemption policies, effectively reduce the operating burden of small and micro enterprises and individual industrial and commercial households in the service industry, and demonstrate the responsibility of central enterprises at critical moments.

2, detailed measures, and earnestly implement the rescue policy.

All central enterprises should follow the requirements of document 1. 27 1, for small and micro enterprises and individual industrial and commercial households in the service industry who rent the houses of central enterprises in the county-level administrative area (according to the national administrative division standards) where the areas listed as epidemic-prone areas in the fourth quarter are located, the rent for six months in 2022 will be reduced or exempted (if the areas listed as epidemic-prone areas in the fourth quarter, the rent for six months will be fully reduced in the following year), and the rent for other areas will be reduced or exempted for three months. All central enterprises should study and determine the specific implementation rules of the tax reduction and exemption policy and do a good job of implementation, so as to enhance the sense of market participants as soon as possible. Generally speaking, we should strive to actually complete the main work in the first half of the year, and the three-month rent reduction should be completed within two months after being classified as a medium-high risk area. For houses sublet or sublet by central enterprises, efforts should be continuously intensified to promote the effective transmission of rent reduction policies to actual lessees. For subsidiaries with diversified shares, we should actively communicate and coordinate, strive for the understanding and support of minority shareholders, and reduce rents after standardizing internal decision-making procedures. If the subordinate enterprises have financial difficulties due to the implementation of the rent reduction policy, the superior enterprises or group companies should give financial support. As for the classification standard of service industry, please refer to the classification of national economy industries by the National Bureau of Statistics (in principle, the tertiary industry can be regarded as service industry), and give priority to the industries involved in document 27 1. For the definition of the scope of small and micro enterprises, please refer to the Notice on Printing and Distributing the Standard Provisions for Small and Medium Enterprises (No.300 of the Ministry of Industry and Information Technology [20 1 1]) or the "Directory Inquiry of Small and Micro Enterprises" module on the website of the General Administration of Market Supervision.

3. Standardize operation and improve supervision and inspection methods.

All central enterprises should earnestly assume the main responsibility, formulate the implementation plan of rent reduction, strictly examine and approve the process, and be efficient, convenient, standardized and orderly, and do not arbitrarily reduce or exempt unqualified tenants. In-depth supervision and inspection, timely rectification when problems are found, and serious accountability for enterprises and related responsible persons whose rent reduction policies are not implemented in place and whose illegal operations cause the loss of state-owned assets. Improve the acceptance mechanism for rent reduction, and properly handle the problem claims according to the law and regulations. The State-owned Assets Supervision and Administration Commission will strengthen supervision and guidance, and check all kinds of clues reflected by relevant parties one by one. If the central enterprises have an impact on the current operating performance due to the implementation of the rent reduction and exemption policy, SASAC will exclude it from the assessment.

legal ground

Notice of the General Office of the State-owned Assets Supervision and Administration Commission on Doing a Good Job in Rent Reduction and Exemption for Small and Micro Enterprises and Individual Industrial and Commercial Households in the Service Industry in 2022

second

Refine measures and effectively implement the reduction and exemption policy.

All central enterprises should follow the requirements of document 1. 27 1, for small and micro enterprises and individual industrial and commercial households in the service industry who rent the houses of central enterprises in the county-level administrative area (according to the national administrative division standards) where the areas listed as epidemic-prone areas in the fourth quarter are located, the rent for six months in 2022 will be reduced or exempted (if the areas listed as epidemic-prone areas in the fourth quarter, the rent for six months will be fully reduced in the following year), and the rent for other areas will be reduced or exempted for three months. All central enterprises should study and determine the specific implementation rules of the tax reduction and exemption policy and do a good job of implementation, so as to enhance the sense of market participants as soon as possible. Generally speaking, we should strive to actually complete the main work in the first half of the year, and the three-month rent reduction should be completed within two months after being classified as a medium-high risk area. For houses sublet or sublet by central enterprises, efforts should be continuously intensified to promote the effective transmission of rent reduction policies to actual lessees. For subsidiaries with diversified shares, we should actively communicate and coordinate, strive for the understanding and support of minority shareholders, and reduce rents after standardizing internal decision-making procedures. If the subordinate enterprises have financial difficulties due to the implementation of the rent reduction policy, the superior enterprises or group companies should give financial support. As for the classification standard of service industry, please refer to the classification of national economy industries by the National Bureau of Statistics (in principle, the tertiary industry can be regarded as service industry), and give priority to the industries involved in document 27 1. For the definition of the scope of small and micro enterprises, please refer to the Notice on Printing and Distributing the Standard Provisions for Small and Medium Enterprises (No.300 of the Ministry of Industry and Information Technology [20 1 1]) or the "Directory Inquiry of Small and Micro Enterprises" module on the website of the General Administration of Market Supervision.