In order to win the battle against novel coronavirus pneumonia, advocate the whole society to support all kinds of enterprises to quickly resume production and operation, support and help each other, actively play the important role of small and medium-sized enterprises in epidemic prevention and control as well as urban economic and social development, and further stabilize supply, production and operation, the following policies and measures have been formulated to support domestic and foreign-invested small and medium-sized enterprises.
1.Those units who offer services to the city's operation should make sure that the enterprise users (including starred hotels) who fail to pay water, electricity, gas and heat source fees on time are supplied normally during the epidemic. The sewage treatment fees of all kinds of enterprises shall be reduced by half in February, March and April.
2. During the period of epidemic, enterprises with financial difficulties may postpone the payment of basic medical insurance for their employees. Enterprises that make up the overall basic medical insurance of their employees within three months after the epidemic shall be exempted from overdue fine, and the medical and maternity insurance benefits of the employees shall not be affected during the period. There is no waiting period if the payment of basic medical insurance for the flexible employee is made during the epidemic.
3. The enterprises enrolled in unemployment insurance that face temporary difficulties and are expected to recover, insisting on no or less job cuts will be refunded with unemployment insurance, and the refund standard will be in accordance with six months local average unemployment insurance per person and also determined by the number of insured employees. The enterprises are allowed to postpone the insurance registration, insurance payment, retirement application, relocation of unemployment insurance, claim for unemployment insurance benefits and other businesses for their employees, without affecting the personal endowment insurance and unemployment insurance rights and benefits of the insured employees. For those who delay retirement, the pension shall be reissued from the next month after examination.
4. Taxpayers engaged in transportation service industry, life service industry (including starred hotels) and logistics auxiliary service industry shall be exempted from real estate tax and urban land use tax in the first quarter of the year. For enterprises renting houses for operations, the first quarter real estate tax and urban land use tax shall be reduced by half. Enterprises with financial difficulties unable to pay taxes on time should in accordance with the law to apply for an extension of tax payment with 3 months at most.
5. For the consolidated tax declaration declared in January 2020, the enterprise can complete the consolidated electronic payment of taxes payable before February 24. For the tax payment certificate within the period from February 3, 2020 to the resumption date issued by the municipal government, it can be postponed to 15 days after the resumption date. For the delayed payment of import goods, the starting date shall be postponed to the resumption date.
6. For those who have applied for the plan of port logistics of import loaded containers (including domestic and foreign trade containers) and the domestic containers gate-in loaded with epidemic prevention and control materials since February 2, 2020, the storage fees in the port for ordinary loaded containers (excluding refrigerated loaded containers, dangerous goods loaded containers, oversized containers and special containers) will be exempted from January 24, 2020 to the work resumption date issued by the municipal government. 24-hour operation service for epidemic prevention and control materials transported through green channel of Liaoning Port Group will be available, and port operation package charges arising from unloading, loading and direct loading operation will be exempted.
7. Enterprises, that rent municipal or district level state-owned assets for operation, enjoy rent free in February and half rent in March and April. Encourage large-scale business buildings, shopping malls and market operators to moderately reduce rents of small and medium-sized and micro tenants during the epidemic. Encourage district governments to give appropriate financial subsidies to leasing enterprises that adopt rent reduction measures. Give priority to the implementation of relevant policies to various carriers such as technology business incubator, university technology park and maker space, that provide rent reduction and exemption of small and medium-sized enterprises.
8. Support the enterprises producing supplies in short during the epidemic to improve production capacity, upgrade product and fill in gaps. Adopting the support mode of subsidy in the process of project construction, provide financial support equaling to 50% of the total fixed asset investment of the construction project, and each project support fund shall not exceed 5 million Yuan.
9. Encourage enterprises and institutions carry out the construction of Engineering Research Center, focusing on novel coronavirus detection reagent, vaccine, therapeutic antibody and inhibitor. Adopt the support mode of subsidy in the process of project construction. The proportion of fixed asset investment subsidy for construction project will increase from 10%, according to the Management Measures of Dalian Engineering Research Center, to 50%.
10. Encourage enterprises to carry out apprenticeship training or post skill improvement training for new or waiting employees. The subsidy fund advanced to enterprises before training increased from 30% to 50%.
11. On the basis of ensuring that the financing cost of enterprises in 2020 is not higher than that of the same period in 2019, the comprehensive financing cost of inclusive enterprises will be reduced by another 0.5%. Support banks to seamlessly link up the financing turnover of qualified enterprises. Adopt preferential internal fund transfer pricing, reduction and exemption of service charges, ect. Reduce the pressure of capital turnover and financial cost of enterprises. Encourage financial institutions to provide preferential interest rate credit support to enterprises that directly involved in production, transportation and sales of medical and living materials of epidemic prevention and control.
12. All kinds of financial institutions are not allowed to draw loans, break loans and pressure loans from the enterprises relating to processing and manufacturing, wholesale and retail, accommodation and catering, logistics and transportation and cultural tourism sectors that encounter difficulties temporarily. If the enterprise has difficulty in repayment, financial institutions should adjust repayment plan and loan renewal measures and help enterprises through this difficult period.
The support objects of this policy and measures are enterprises in line with the standard regulations on the classification of small and medium-sized enterprise (Joint enterprise of Ministry of Industry and Information Technology〔2011〕No.300) jointly issued by Ministry of Industry and Information Technology, National Bureau of Statistics, National Development and Reform Commission and the Ministry of Finance. The implementation deadline is April 30, 2020. All terms shall be interpreted by the responsible unit. The Municipal Government will issue more policy and measure according to the epidemic and business operation situation.
In order to win the battle against novel coronavirus pneumonia, advocate the whole society to support all kinds of enterprises to quickly resume production and operation, support and help each other, actively play the important role of small and medium-sized enterprises in epidemic prevention and control as well as urban economic and social development, and further stabilize supply, production and operation, the following policies and measures have been formulated to support domestic and foreign-invested small and medium-sized enterprises.
1.Those units who offer services to the city's operation should make sure that the enterprise users (including starred hotels) who fail to pay water, electricity, gas and heat source fees on time are supplied normally during the epidemic. The sewage treatment fees of all kinds of enterprises shall be reduced by half in February, March and April.
2. During the period of epidemic, enterprises with financial difficulties may postpone the payment of basic medical insurance for their employees. Enterprises that make up the overall basic medical insurance of their employees within three months after the epidemic shall be exempted from overdue fine, and the medical and maternity insurance benefits of the employees shall not be affected during the period. There is no waiting period if the payment of basic medical insurance for the flexible employee is made during the epidemic.
3. The enterprises enrolled in unemployment insurance that face temporary difficulties and are expected to recover, insisting on no or less job cuts will be refunded with unemployment insurance, and the refund standard will be in accordance with six months local average unemployment insurance per person and also determined by the number of insured employees. The enterprises are allowed to postpone the insurance registration, insurance payment, retirement application, relocation of unemployment insurance, claim for unemployment insurance benefits and other businesses for their employees, without affecting the personal endowment insurance and unemployment insurance rights and benefits of the insured employees. For those who delay retirement, the pension shall be reissued from the next month after examination.
4. Taxpayers engaged in transportation service industry, life service industry (including starred hotels) and logistics auxiliary service industry shall be exempted from real estate tax and urban land use tax in the first quarter of the year. For enterprises renting houses for operations, the first quarter real estate tax and urban land use tax shall be reduced by half. Enterprises with financial difficulties unable to pay taxes on time should in accordance with the law to apply for an extension of tax payment with 3 months at most.
5. For the consolidated tax declaration declared in January 2020, the enterprise can complete the consolidated electronic payment of taxes payable before February 24. For the tax payment certificate within the period from February 3, 2020 to the resumption date issued by the municipal government, it can be postponed to 15 days after the resumption date. For the delayed payment of import goods, the starting date shall be postponed to the resumption date.
6. For those who have applied for the plan of port logistics of import loaded containers (including domestic and foreign trade containers) and the domestic containers gate-in loaded with epidemic prevention and control materials since February 2, 2020, the storage fees in the port for ordinary loaded containers (excluding refrigerated loaded containers, dangerous goods loaded containers, oversized containers and special containers) will be exempted from January 24, 2020 to the work resumption date issued by the municipal government. 24-hour operation service for epidemic prevention and control materials transported through green channel of Liaoning Port Group will be available, and port operation package charges arising from unloading, loading and direct loading operation will be exempted.
7. Enterprises, that rent municipal or district level state-owned assets for operation, enjoy rent free in February and half rent in March and April. Encourage large-scale business buildings, shopping malls and market operators to moderately reduce rents of small and medium-sized and micro tenants during the epidemic. Encourage district governments to give appropriate financial subsidies to leasing enterprises that adopt rent reduction measures. Give priority to the implementation of relevant policies to various carriers such as technology business incubator, university technology park and maker space, that provide rent reduction and exemption of small and medium-sized enterprises.
8. Support the enterprises producing supplies in short during the epidemic to improve production capacity, upgrade product and fill in gaps. Adopting the support mode of subsidy in the process of project construction, provide financial support equaling to 50% of the total fixed asset investment of the construction project, and each project support fund shall not exceed 5 million Yuan.
9. Encourage enterprises and institutions carry out the construction of Engineering Research Center, focusing on novel coronavirus detection reagent, vaccine, therapeutic antibody and inhibitor. Adopt the support mode of subsidy in the process of project construction. The proportion of fixed asset investment subsidy for construction project will increase from 10%, according to the Management Measures of Dalian Engineering Research Center, to 50%.
10. Encourage enterprises to carry out apprenticeship training or post skill improvement training for new or waiting employees. The subsidy fund advanced to enterprises before training increased from 30% to 50%.
11. On the basis of ensuring that the financing cost of enterprises in 2020 is not higher than that of the same period in 2019, the comprehensive financing cost of inclusive enterprises will be reduced by another 0.5%. Support banks to seamlessly link up the financing turnover of qualified enterprises. Adopt preferential internal fund transfer pricing, reduction and exemption of service charges, ect. Reduce the pressure of capital turnover and financial cost of enterprises. Encourage financial institutions to provide preferential interest rate credit support to enterprises that directly involved in production, transportation and sales of medical and living materials of epidemic prevention and control.
12. All kinds of financial institutions are not allowed to draw loans, break loans and pressure loans from the enterprises relating to processing and manufacturing, wholesale and retail, accommodation and catering, logistics and transportation and cultural tourism sectors that encounter difficulties temporarily. If the enterprise has difficulty in repayment, financial institutions should adjust repayment plan and loan renewal measures and help enterprises through this difficult period.
The support objects of this policy and measures are enterprises in line with the standard regulations on the classification of small and medium-sized enterprise (Joint enterprise of Ministry of Industry and Information Technology〔2011〕No.300) jointly issued by Ministry of Industry and Information Technology, National Bureau of Statistics, National Development and Reform Commission and the Ministry of Finance. The implementation deadline is April 30, 2020. All terms shall be interpreted by the responsible unit. The Municipal Government will issue more policy and measure according to the epidemic and business operation situation.