Wuhan: Small and medium-sized enterprises cannot pay taxes on time and can postpone payment according to law

On the evening of February 22, the Wuhan Municipal People’s Government’s official website issued the “Notice of the General Office of the Municipal People’s Government on Printing and Distributing Policies and Measures to Support the Operation and Development of Small and Medium-sized Enterprises in Response to the New Coronary Pneumonia Epidemic”, including reducing the burden on enterprises, strengthening financial support, ensuring enterprise employment, and increasing Five aspects, including implementation of major policies, optimization and service enhancement. The full text is as follows:

District People's Governments, Municipal People's Government Departments:

In order to thoroughly implement the spirit of the important instructions of General Secretary Jinping on resolutely winning the battle against epidemic prevention and control, and fully implement the decisions of the Party Central Committee, the State Council, the Provincial Party Committee, and the Provincial People's Government Deployed to help support small and medium-sized enterprises in the city to actively respond to the impact of the new crown pneumonia epidemic, overcome difficulties together, and achieve the goal of ensuring stable operations and development. According to the "Notice of the General Office of the Provincial People's Government on Printing and Distributing Related Policies and Measures to Support Small and Medium-sized Enterprises in Responding to the Novel Coronavirus Pneumonia epidemic "(Ezhengbanfa [2020] No. 5) stipulates that with the consent of the Municipal People’s Government, the following policy measures are now proposed:

1. Reduce the burden on enterprises

(1) Increase social insurance support. Implement various national, provincial, and municipal policies on comprehensive plans for reducing social insurance rates. Starting from February 2020, all types of insured units (excluding government agencies and institutions) will be exempted from the basic pension insurance, unemployment insurance, and work-related injury insurance unit contributions, and the exemption period will not exceed 5 months. After the exemption period ends, the policy of reducing unemployment insurance rates and work-related injury insurance rates will continue to be implemented until April 30, 2021. (Responsible unit: Municipal Human Resources and Social Security Bureau, Municipal Medical Security Bureau, Municipal Taxation Bureau, Municipal Finance Bureau)

(2) Reducing and exempting relevant taxes and fees. If a taxpayer has suffered heavy losses due to the impact of the epidemic, and it is indeed difficult for taxpayers to pay urban land use tax and real estate tax, they shall be reduced or exempted from urban land use tax and real estate tax with the approval of the tax authority. During the epidemic, the SMEs that are more affected will stop collecting special equipment inspection fees, sewage treatment fees, and measurement instrument verification fees. (Responsible unit: Municipal Taxation Bureau, Municipal Market Supervision Bureau, Municipal Water Affairs Bureau, Municipal Finance Bureau)

(3) Delay in payment of taxes. Enterprises that are unable to file tax returns on time due to the impact of the epidemic can apply for extension of tax returns according to law; if they are unable to pay taxes on time due to special difficulties, they can apply for extension of payment according to law, up to a maximum of 3 months. (Responsible unit: Municipal Taxation Bureau)

(4) Rent reduction or exemption. For small and medium-sized enterprises that rent state-owned assets for business use, the rent is exempt for three months and the rent for six months is halved. Encourage all types of small and medium-sized enterprises to develop carriers to reduce the rent of leased enterprises during the immune situation. For municipal pilot demonstration science and technology innovation small and micro enterprise parks and small and micro enterprise entrepreneurship and innovation demonstration bases where rent is reduced or exempted, the municipal finance shall provide no more than 50% of the total rent reduction and exemption. The maximum subsidy is 2 million yuan (no repeated support). If a social capital operation company or landlord (landlord) reduces or exempts rents for small and medium-sized tenants, each district may provide moderate financial subsidies. (Responsible units: the Municipal State-owned Assets Supervision and Administration Commission, the Municipal Finance Bureau, the Municipal Economic and Information Technology Bureau, and the district people's governments (including the management committees of development zones and scenic spots, the same below))

(5) Reduce factor costs. From January 1, 2020 to June 30, 2020, the prices of industrial water and natural gas will be reduced by 10%. For the electricity, water, gas, etc. needed for the production and operation of small and medium-sized enterprises, the measures of "non-stop supply of arrears" will be implemented; within three months of the end of the epidemic, the enterprises will make up for various deferred fees and exempt late fees. For small and medium-sized enterprises involved in the production of commerce and trade and epidemic prevention and control related products such as epidemic prevention drugs, medical equipment, materials and equipment that participate in the guarantee of living materials, the district finance where the company is registered will provide electricity subsidies at 30% of the electricity price in the sales catalog. (Responsible units: Municipal Development and Reform Commission, Municipal Finance Bureau, Municipal Economic and Information Technology Bureau, Municipal Water Affairs Bureau, Wuhan Power Supply Company, Municipal Water Affairs Group, Municipal Gas Heating Group, and district people’s governments)

2. Strengthen financial support

(1 ) Strengthen special financial credit support for key enterprises in epidemic prevention and control. For companies that are included in the national and provincial list of key protection enterprises for epidemic prevention and control, the loan interest rate issued by each bank cannot be higher than the newly announced 1-year loan market quote rate (LPR) minus 100 basis points, and apply for the central government level by level According to the 50% of the loan interest rate actually obtained by the enterprise, discount support is given, and the actual financing cost of the key enterprises on the list should be less than 1.6%. For companies that have not been included in the list of key protection companies for epidemic prevention and control, but have played a prominent role in the city's support for epidemic prevention and control, new loans in 2020 (within 10 million yuan) ),The financial department will give a discount of 30% of the quoted market rate (LPR) for the 1-year loan last month on the date the loan contract was signed. (Responsible unit: Municipal Bureau of Local Financial Affairs, Wuhan Branch of the People's Bank of China Management Department, Municipal Development and Reform Commission, Municipal Bureau of Economy and Information Technology, Municipal Finance Bureau, Municipal Agriculture and Rural Affairs Bureau)

(2) Stabilizing credit supply. For small, medium and micro enterprises that are affected by the epidemic and have difficulties in repaying their credits when they are due, financial institutions must actively adopt methods such as loan extensions, renewal without repayment, reduction or exemption of overdue interest, and adjustments to the repayment period. Take out loans, stop loans, suppress loans, and slow down loans. Guide the banking institutions in Hanoi to tilt their credit resources to small, medium and micro enterprises with a single-account credit of less than 10 million yuan, and strive to ensure that the loan growth in the first quarter of 2020 will not be lower than the level of the same period in 2019, and strive to ensure the growth rate of inclusive small and micro enterprise loans in 2020 Not lower than the growth rate of various loans. Branches of large state-owned banks must ensure that they complete the scale of separate loans for inclusive small and micro enterprises from their superiors. (Responsible unit: Municipal Bureau of Local Financial Affairs, Wuhan Branch of the People's Bank of China Operation Management Department)

(3) Reduce financing costs. Encourage financial institutions to adopt appropriate measures such as lowering loan interest rates, reducing handling fees and other cost costs to reduce corporate financing costs. In 2020, the comprehensive financing cost of new loans for small and micro enterprises will drop by no less than 1 percentage point compared with 2019. The municipal government financing guarantee re-guarantee agencies waived the guarantee fees for enterprises serving the epidemic prevention and control and small and micro enterprises severely affected by the epidemic, and halved the guarantee fees for other small and micro enterprises to ensure that the guarantee rate was reduced to less than 1% . Encourage social financing guarantee institutions to reduce or exempt guarantee fees for enterprises. Actively coordinate the provincial re-guarantee group to implement the re-guarantee fee reduction and exemption policy for our city. Municipal and district people's governments will provide certain subsidies to financing guarantee institutions that reduce or exempt services for epidemic prevention and control and guarantee fees for small and micro enterprises. For small and micro enterprises that are indeed incapable of repayment, the government financing guarantee agency that provides financing guarantee services for them shall perform the obligation of compensation in a timely manner, and appropriately extend the time limit for recovery according to the impact of the epidemic. If the conditions for verification are met, the agency shall be written off in accordance with regulations. Compensation for losses. (Responsible unit: Municipal Bureau of Local Financial Affairs, Wuhan Branch of the People's Bank of China Management Department, Municipal Finance Bureau, Municipal State-owned Assets Supervision and Administration Commission, Municipal Bureau of Economics and Information Technology, and District People’s Government)

(4) Increase the tolerance of local corporate banking institutions to non-performing loans During the epidemic, the non-performing rate of working capital loans issued by local corporate banking institutions to small, medium and micro enterprises exceeded their own non-performing loans by less than 3 percentage points, and the scale of loans increased, and their regulatory ratings and performance ratings were reasonably determined. For companies that have temporarily lost their source of income due to the epidemic, financial institutions can submit credit records in accordance with the adjusted repayment arrangements. Establish a "green channel" for handling credit reporting objections in special periods, innovating methods of acceptance and response, and improving the efficiency of handling credit reporting objections. (Responsible unit: Municipal Local Financial Work Bureau, Wuhan Branch of the People's Bank of China, Operation Management Department, and Municipal Development and Reform Commission)

(5) Make good use of emergency financing. Further expand the municipal small and micro enterprise financing emergency fund cooperative bank, extend the support to small and medium-sized enterprises, include personal operating loans (actually used for enterprise production and operation) of corporate legal persons or shareholders into the scope of support, and give priority to supporting the renewal of loans for epidemic prevention and control enterprises According to the demand, the approval and loan will be completed within 1 working day. Establish a green channel for unsecured mortgages. In the process of transferring and renewing loans involving land and real estate unsecured matters, the application materials shall be completed within 2 working days. From February 1, 2020 to December 31, 2020, enterprises that use the municipal small and micro enterprise financing emergency funds will be exempted from the use of funds. (Responsible unit: Municipal Bureau of Economy and Information Technology, Municipal Finance Bureau, Municipal Local Financial Work Bureau, Municipal Taxation Bureau, Municipal Market Supervision Bureau, Municipal Natural Resources and Planning Bureau, Municipal Public Security Bureau, Wuhan Branch of the People's Bank of China Operation Management Department)

三, Ensuring enterprise employment

(1) Increasing assistance to stabilize jobs. Relaxation of the city’s standards for the return of layoffs for stable jobs in all enterprises affected by the epidemic. If the layoffs (reductions) rate of enterprises is not higher than 5.5%, 70% of the actual unemployment insurance premiums paid in the previous year will be returned to the enterprises; the relevant functional departments will determine and report to the city Enterprises approved by the people’s government to provide guarantee services for the prevention and control of the epidemic, as well as enterprises that have encountered serious difficulties in production and operation affected by the epidemic, can directly refund 70% of the actual unemployment insurance premiums paid in the previous year; 500 insured employees ( Enterprises below) can directly refund 50% of the unemployment insurance premiums actually paid in the previous year. For insured companies that face temporary difficulties in production and operation and are expected to recover, and insist on no layoffs or fewer layoffs, they can be refunded in accordance with the local 6-month monthly unemployment insurance standard per capita and the number of insured employeesUnemployment insurance premiums. During the Spring Festival period (until February 13, 2020), enterprises that start production and distribute urgently needed materials for epidemic prevention and control will be given a one-time employment subsidy at the standard of 2,000 yuan per person. (Responsible unit: Municipal Human Resources and Social Security Bureau, Municipal Finance Bureau, Municipal Taxation Bureau, Municipal Development and Reform Commission, Municipal Bureau of Commerce, Municipal Bureau of Economics and Information Technology, Municipal Federation of Trade Unions)

(2) Delay in payment of social insurance premiums and housing Provident Fund. During the epidemic prevention and control period, if an enterprise fails to complete the business of social insurance participation, payment verification and housing provident fund-related businesses in time, it can be postponed until the epidemic prevention and control ends. For companies that are affected by the epidemic and face temporary production and operation difficulties and are indeed unable to pay social insurance premiums and housing provident funds in full, they can defer payment of social insurance premiums and housing provident funds upon approval. The deferment period is generally not more than 6 months, and the longest Not more than 12 months. During the deferred payment period, late payment fees are exempt, and employees can enjoy relevant treatment in accordance with the law. After the expiration of the deferred payment period, the enterprise shall make up payment in full in accordance with the regulations, and shall not affect the personal rights and interests of the insured person. (Responsible unit: Municipal Human Resources and Social Security Bureau, Municipal Medical Security Bureau, Wuhan Housing Provident Fund Management Center, Municipal Finance Bureau, Municipal Taxation Bureau)

(3) Carry out vocational training. For all types of enterprises in this city affected by the epidemic that, while ensuring the safety of epidemic prevention, organize employees to participate in offline or online vocational training during the shutdown period and recovery period, they shall be included in the scope of subsidized training according to regulations. (Responsible unit: Municipal Human Resources and Social Security Bureau)

(4) Guiding enterprises to resume work safely. All districts should arrange special funds to support enterprises’ epidemic prevention and control, equip enterprises with prevention and control supplies or subsidies in a timely and full amount, and guide enterprises to conduct comprehensive disinfection and sanitation of workplaces and living places and comprehensive epidemic prevention and control training. Improve the protection awareness and ability of the company and its employees. Enterprises are allowed to implement flexible employment policies. Enterprises that have difficulties in production and operation due to the impact of the epidemic can stabilize their jobs by negotiating salary, rotation, flexible working hours, and comprehensive adjustment of rest days within the year. The specific method is negotiated by the company and employees determine. (Responsible unit: Municipal Health Commission, Municipal Human Resources and Social Security Bureau, and district people’s governments)

4. Strengthen policy implementation

(1) Accelerate the realization of special funds for supporting enterprise development. For projects that are included in the scope of special funds to support the development of enterprises, have clear policy standards, and are implemented in specific enterprises, all relevant departments must promptly organize enterprise declarations, establish green channels for review, speed up the progress of fund approval, and make timely allocations to help enterprises overcome difficulties. . (Responsible unit: Municipal Development and Reform Commission, Municipal Science and Technology Bureau, Municipal Economic and Information Bureau, Municipal Bureau of Commerce, Municipal Agriculture and Rural Bureau, Municipal Market Supervision Bureau, Municipal Finance Bureau)

(2) Increase technological transformation and R&D subsidies . From January 1, 2020 to June 30, 2020, the city’s epidemic prevention and control material production enterprises (including supporting enterprises) implement production capacity expansion technical transformation projects to support epidemic prevention work, and give no more than 50% of their technical transformation investment. A subsidy of up to 20 million yuan. For the production enterprises involved in the development of new technologies and new products such as protective equipment, disinfection products, inspection and testing, drug development, emergency equipment, etc., the R&D investment incurred is not restricted by the basic conditions of the application, and can apply for special incentives for R&D investment Funding. (Responsible unit: Municipal Bureau of Economy and Information Technology, Municipal Bureau of Science and Technology, Municipal Bureau of Finance)

(3) Clearing up arrears of corporate accounts. Intensify efforts to clean up the outstanding accounts of private enterprises and small and medium-sized enterprises, promote the classification of various districts and relevant departments, and formulate settlement plans one by one, and supervise the entities with large arrears in arrears to ensure that there is no disagreement and the arrears should be cleared by the end of June 2020 Clear. Establish a long-term mechanism to clean up and prevent defaulted accounts. Governments at all levels and state-owned enterprises must perform their contracts in accordance with the law to avoid new defaults. (Responsible unit: Municipal Economic and Information Technology Bureau, Municipal Finance Bureau, Municipal State-owned Assets Supervision and Administration Commission, Municipal Health Commission, Municipal Audit Bureau, and District People’s Government)

(4) Strengthen industry support. Competent departments of various industries should accelerate industry-specific policy research based on industry development during the epidemic prevention and control period, formulate "one industry, one policy" precise support policies, and actively guide enterprises to innovate business models, turn crises into opportunities, and overcome difficulties together. (Responsible unit: competent departments of various industries)

(5) Strengthen legal service guarantee. Establish an emergency public legal service mechanism, and give priority to handling legal service matters online and by appointment. Through the government's purchase of legal services, it provides policy consulting services for enterprises in contract breaches and disputes caused by the epidemic. Establish force majeureFacts prove to be convenient to handle. For companies affected by the epidemic that cannot perform as scheduled or cannot perform international trade contracts, they are encouraged to apply to relevant agencies for factual certificates related to force majeure. (Responsible unit: Municipal Bureau of Justice, Municipal Bureau of Commerce, Municipal Council for the Promotion of International Trade)

5. Optimize and upgrade services

(1) Optimize government services. Continue to deepen the reform of the "four offices", vigorously promote the "one network to provide services", and continuously optimize the business process of the enterprise. Deepen the "enterprise through train" service, strengthen departmental coordination and urban linkage, and achieve rapid response to enterprise needs and rapid mediation of enterprise-related issues. (Responsible unit: Municipal Services and Big Data Administration, Municipal Economic and Information Bureau)

(2) Pay close attention to policy implementation. Fully implement the relevant support policies issued by the central and national ministries and commissions and the province. The relevant departments of the city shall formulate detailed implementation rules in accordance with the spirit of the relevant central, provincial, and municipal documents and the actual situation of the epidemic to ensure the implementation of various beneficial enterprise policies. Each district can introduce corresponding support measures based on actual conditions. (Responsible unit: all relevant departments and district people's governments)

This policy will be implemented from the date of issuance and will be valid until December 31, 2020.

General Office of Wuhan Municipal People's Government

February 21, 2020