What subsidies does the national government have for SMEs?

The subsidy policy of the national government for small and medium-sized enterprises:

1. Lending for small enterprises: The People's Bank of China issued the Notice on Offering Lending for Small and Medium-sized Enterprises to Support the Credit Extension. A small-scale re-loan was formally created under the category of re-loan supported by credit policy, which was specially used to support financial institutions to expand the credit supply of small and micro enterprises, and at the same time issued a national small-scale re-loan quota of * * * 5 billion yuan.

2. Preferential income tax: The Ministry of Finance, the Taxation Bureau and State Taxation Administration of The People's Republic of China jointly issued the Notice on Relevant Issues Concerning Preferential Income Tax Policies for Small-scale and Low-profit Enterprises. Small-scale and low-profit enterprises can enjoy preferential policies for small-scale and low-profit enterprise income tax in accordance with the regulations, regardless of whether they adopt the method of auditing and collecting enterprise income tax. Including the enterprise income tax levied at a reduced rate of 2%, and from January 1, 214 to December 31, 216, the annual taxable income is less than 1, yuan (including 1, yuan), and the income is included in the taxable income at a reduced rate of 5%, and the enterprise income tax is paid at a rate of 2%.

3. Special funds for development: Notice of the Ministry of Finance, the Ministry of Commerce, the Ministry of Industry and Information Technology and the Ministry of Science and Technology on printing and distributing the Interim Measures for the Administration of Special Funds for the Development of Small and Medium-sized Enterprises. The purpose of special funds is to implement the national macro-policies and support the development strategy of small and medium-sized enterprises, make up for market failures, promote fair competition, stimulate the vitality and creativity of small and medium-sized enterprises and the non-public economy, and promote the expansion of employment and the improvement of people's livelihood. Special funds are comprehensively supported by free subsidy, equity investment, business subsidy or reward, compensatory compensation, purchase of services, etc., market-oriented means are adopted, and competitive distribution methods are introduced to encourage venture capital institutions, guarantee institutions, public service institutions and other small and medium-sized enterprises to give full play to the guiding and promoting role of financial funds.

4. Support for small and micro-cultural enterprises: The Ministry of Finance, the Ministry of Culture and the Ministry of Industry and Information Technology issued the Implementation Opinions on Vigorously Supporting the Development of Small and Micro-cultural Enterprises. The new support policies for small and micro-cultural enterprises will involve market access, tax reduction and credit support. Among them, in view of the high cost of water, electricity, gas and heat for small and micro enterprises, it is clear that the commercial price will be changed into industrial price, and the related expenses will be reduced by about 3%.

5. Loans for small and micro enterprises: The CBRC issued the Notice on Perfecting and Innovating Loan Services for Small and Micro Enterprises to Improve the Financial Service Level of Small and Micro Enterprises, in order to further improve the financial services for small and micro enterprises, make efforts to solve the problem of small and micro enterprises' loan reversal (renewing loans with external high-cost bridging funds) and reduce the financing cost of small and micro enterprises. At the same time, the CSRC also put forward ten opinions on the capital market to support small and micro enterprises, among which "vigorously cultivating private equity market" and "expanding the scope of corporate bonds" have attracted much attention from the market.

6. Alleviating the high financing cost: The General Office of the State Council issued the Guiding Opinions on Taking Various Measures to Alleviate the High Financing Cost of Enterprises. The guiding opinions specifically include the following ten aspects: maintaining a reasonable and moderate increase in the total amount of money and credit, curbing the unreasonable increase in the financing cost of financial institutions, shortening the financing chain of enterprises, cleaning up and rectifying unreasonable financial service charges, improving the efficiency of loan approval and issuance, improving the evaluation index system of commercial banks, accelerating the development of small and medium-sized financial institutions, vigorously developing direct financing, actively exerting the functions and functions of insurance and guarantee, and promoting the interest rate marketization reform in an orderly manner. ?

Extended information:

Finance departments (bureaus), State Taxation Bureau, Local Taxation Bureau and Finance Bureau of Xinjiang Production and Construction Corps of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans: In order to further support the development of small and meager profit enterprises, with the approval of the State Council, the income tax policies for small and meager profit enterprises are hereby notified as follows:

For small and meager profit enterprises with an annual taxable income of less than 2, yuan (including 2, yuan), their income is included in the taxable income at a reduced rate of 5%, and enterprise income tax is paid at a rate of 2%. The small-scale low-profit enterprises mentioned in the preceding paragraph refer to small-scale low-profit enterprises that comply with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the Enterprise Income Tax Law) and its implementing regulations.

ii. the number of employees mentioned in items (1) and (2) of article 92 of the regulations for the implementation of the enterprise income tax law includes the number of employees who have established labor relations with the enterprise and the number of labor dispatched by the enterprise.

the number of employees and the total assets should be determined according to the quarterly average of the whole year. The specific calculation formula is as follows:

quarterly average = (the beginning of the quarter+the end of the quarter) ÷2

annual quarterly average = the sum of the quarterly average of the whole year ÷4

If business activities are started or terminated in the middle of the year, the actual business period will be taken as a tax year to determine the above related indicators. The above calculation method shall be implemented as of January 1, 215, and Article 7 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Issues Concerning the Implementation of Preferential Policies for Enterprise Income Tax (Caishui [29] No.69) shall be suspended at the same time.

3. Finance and taxation departments at all levels should closely cooperate with each other, strictly follow the provisions of this circular, and do a good job in implementing the preferential income tax policies for small and low-profit enterprises. At the same time, it is necessary to track and understand the implementation of preferential policies in a timely manner, reflect the new problems found in time, and ensure that preferential policies are put in place.

References: State Taxation Administration of The People's Republic of China-Notice on Preferential Income Tax Policies for Small and Slightly Profit Enterprises.