Notice on Supporting Life Service Industry, Wholesale and Retail Industry, Exhibition Industry and Film Industry during the Zibo Epidemic

Opinions on responding to COVID-19 epidemic and supporting the healthy development of life service industry, wholesale and retail industry, exhibition industry and film projection industry.

Municipal people's governments, county people's governments, provincial government departments and institutions directly under the provincial government, major enterprises and institutions of higher learning:

Life services such as catering, accommodation, cultural tourism, wholesale and retail, exhibitions, film screenings, etc. are industries seriously affected by the COVID-19 epidemic. During the epidemic, the whole industry closed down on a large scale, and it will also face a long recovery period after the epidemic, which will lead to more practical difficulties for enterprises. In order to effectively reduce the epidemic losses and help related enterprises survive and develop, with the consent of the provincial government, we hereby put forward the following opinions.

First, increase tax reduction and fee reduction.

1. During the epidemic period, VAT and surcharges shall be exempted according to law. From June 5438+1 October1day, 2020 to the end of epidemic prevention and control work, the income from providing taxpayers with living services such as tourism, entertainment, catering and accommodation, and providing residents with express delivery services of essential living materials shall be exempted from value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge.

2. In 2020, the losses of enterprises in difficult industries that are greatly affected by the epidemic will be extended from 5 years to 8 years. The scope of enterprises in difficult industries shall be implemented in accordance with the announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China.

3. Due to the heavy losses caused by the epidemic, it is really difficult for taxpayers to pay urban land use tax and property tax. With the approval of the tax authorities, urban land use tax and property tax shall be reduced or exempted according to law.

Second, strengthen policies to help enterprises stabilize their jobs.

4. Deferred payment of social insurance premiums. For enterprises affected by the epidemic, whose production and operation are facing temporary difficulties and are really unable to pay social insurance premiums in full, social insurance premiums can be deferred for up to 6 months after approval according to regulations. During the holdover period, late payment fees are exempted, and employees can enjoy social insurance benefits according to regulations. After the holdover period expires, the enterprise will pay the social insurance premium in full, without affecting the personal rights and interests of the insured.

5. For enterprises that are legally insured and meet the conditions, and do not lay off employees or lay off employees less, the return standard of unemployment insurance premium can be determined according to the local per capita unemployment insurance premium and the number of employees insured in the last six months.

6. Appropriately reduce the medical insurance premium rate of enterprise employees. From March 1 to February 3 1 in 2020, the unit payment rate of employees' basic medical insurance will be lowered by 1 percentage point.

7. Pay the housing accumulation fund according to the minimum standard. Enterprises affected by the epidemic and having difficulties in operation may apply to pay the housing provident fund according to the minimum standard of 5% for each unit and individual, or postpone the payment of the housing provident fund.

8. Increase enterprise employment subsidies. Municipalities can give certain employment subsidies to labor-intensive enterprises according to the number of employees and the number of new employees. The subsidy standard is determined by the municipalities according to the relevant provisions of the provincial government and local conditions.

9. During the epidemic, the validity period of the existing health certificates of employees should be appropriately extended to one month after the end of the epidemic.

Third, ease the cost pressure of enterprises.

10. For the electricity, gas and water needed by enterprises to engage in business activities, the measures of "uninterrupted default in supply" shall be implemented, and enterprises shall pay the deferred payment fee within 3 months after the end of the epidemic. Municipalities can formulate support policies according to local affordability research to reduce the burden of water and gas consumption for enterprises.

1 1. Allow enterprise stores to declare heating fees by stages and return the fees during the heating period. Cancel the restrictions such as "the suspension of power consumption shall not be less than 15 days", and implement the "first handling, then material replenishment service", and accept it in time according to the needs of enterprises at any time. For the electricity business that needs to be suspended, reduced in capacity and resumed, the "five-working-day application" and other restrictions will be cancelled, and it will be accepted on the same day and completed the next day.

12. For enterprises that lease the operating properties of state-owned enterprises, 1-3 months' rent can be reduced or halved; Enterprises that have difficulties in paying funds may postpone the collection of rent, and the specific collection period shall be decided by both parties through consultation. Enterprises and individual industrial and commercial households that lease other public properties such as institutions and institutions are exempt from rent in February and March; If the operation is really difficult, the rent from April to June can be charged by half. If other business premises are leased, the owners are encouraged to reduce or waive the rent for the lessee, which shall be settled by both parties through consultation with reference to the reduction or exemption of state-owned assets business premises. Encourage market operators such as large buildings, shopping malls and parks to reduce or exempt rents for tenants. Enterprises that voluntarily reduce or exempt the rent of real estate or land by the lessee may apply for reducing or exempting the corresponding property tax and urban land use tax if it is really difficult to pay the property tax and urban land use tax.

13. Reduce the logistics cost of enterprises. Support the construction of cold chain system and Huimin terminal facilities, and improve the production, transportation and marketing capabilities of enterprises. To participate in the national and provincial organization scheduling task of circulation enterprises, according to the proportion of provincial scheduling 30%, inter-provincial scheduling 50% to give logistics cost subsidies, the total amount of subsidies for individual enterprises does not exceed 500 thousand yuan.

14. Municipalities can give appropriate subsidies to wholesale and retail enterprises that undertake the task of ensuring residents' life during the epidemic and residential property service enterprises that participate in the prevention and control of local epidemic. Municipal authorities can provide policy support such as planning and construction permits, and encourage scenic spots and hotels to upgrade their business premises during the epidemic.

Fourth, increase financial support.

15. Financial institutions in the province can support enterprises with repayment difficulties due by changing repayment arrangements, extending repayment period, and renewing loans without repaying the principal, especially for wholesale and retail, accommodation and catering, cultural tourism, exhibitions and other industries. Affected by the epidemic, it is not allowed to blindly draw, break or pressure loans. Encourage financial institutions to reduce the penalty interest for enterprises in loans overdue caused by the epidemic. For individuals or enterprises that have temporarily lost their income sources due to the epidemic, financial institutions may submit credit records according to the adjusted repayment arrangements.

16. Encourage financial institutions to appropriately reduce loan interest rates for enterprises that are greatly affected by the epidemic. In principle, the average interest rate of new loans is not higher than the level at the end of last year, and the interest rate of renewed loans is not higher than the previous contract. Supervise financial institutions to take the initiative to accept the capital needs of enterprises seriously affected by the epidemic, develop exclusive credit products, and ensure the liquidity needs of enterprises. Municipalities should take the initiative to sort out the list of enterprises with liquidity needs, and report them to Shandong Banking Supervision Bureau after being examined and approved by the Provincial Department of Commerce and the Provincial Department of Culture and Tourism.

17. For enterprises that are greatly affected by the epidemic, insurance institutions are encouraged to postpone the collection of premiums appropriately to ease the cash flow difficulties of enterprises. Encourage insurance institutions to appropriately extend the insurance period of business-related policies in combination with government regulations and customer applications.

18. Municipalities can give financial discount to enterprises with temporary difficulties but good development prospects due to the epidemic, and the discount period shall not exceed 1 year.

The life service mentioned in this opinion refers to all kinds of service activities provided to meet the daily needs of urban and rural residents, including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, daily services of residents and other life services. The specific scope shall be implemented according to the notes on sales services, intangible assets and real estate. Wholesale and retail industry, exhibition industry and film projection industry shall be implemented according to the national economic industry classification standard. The majority of enterprises should strengthen their confidence, overcome difficulties, focus on stimulating endogenous motivation, dig deep into development potential, and actively resume business on the premise of ensuring that epidemic prevention and control measures are in place. We should look for opportunities in the crisis, turn the crisis into opportunities, focus on improving service levels, constantly innovate service models and develop formats, and strive to achieve transformation and rapid development.

General Office of Shandong Provincial People's Government

February 2020 18