Heavy! Weifang has issued detailed rules for the implementation of fiscal policy to support the private economy, high quality development
To fully implement the general secretary Xi Jinping put forward the 6 aspects of policy initiatives and the provincial government to support the private economy 35, the tax department of Weifang to act quickly, the first time the formulation of the 9 aspects of 21 specific measures of policy standards, policy limit, reporting procedures, acceptance departments put forward clear requirements, open policy landing "in the end one kilometer, to ensure that private enterprises have acquired a sense of.
First, promote the tax cut down costs
(a) the full implementation of the national introduction of R & D expense deduction, high-tech enterprise income tax preferential tax policy and lower fees in our province has been introduced to reduce the urban land use tax, stamp tax, travel tax, city infrastructure supporting fees preferential tax policy. There are special difficulties fails to pay the duties of enterprises, in accordance with the relevant provisions of the tax law apply, after approval of the deferred payment, no longer than 3 months.
1. R & D expenses deduction
The standard policy: enterprises to carry out R & D activities of actual development costs, not the formation of intangible assets included in the current profits and losses, according to the provisions deducted on the basis of re deduction before tax plus according to the actual amount of 75%; the formation of intangible assets, intangible assets in accordance with the cost of 175% in pre tax amortization.
The policy of time: 1 to 2018 years 1 months 2020 years 12 months 31 days.
The reporting procedures: taxpayers landing "Shandong Province electronic tax bureau" or to the relevant County Tax Bureau Tax Service Hall, in the annual tax return reporting corporate income tax declaration form to declare enjoy.
2. preferential policies of high-tech enterprises
The standard policy: the country needs to focus on supporting high-tech enterprises, at a reduced rate of 15% corporate income tax.
The reporting procedures: taxpayers landing "Shandong Province electronic tax bureau" or to the relevant County Tax Bureau Tax Service Hall, quarter reporting reporting quarter corporate income tax returns reporting enjoy annual reporting reporting annual enterprise income tax return reporting to enjoy.
3. reduce the land use tax policy
The policy standard: according to the current standards of urban land use tax of 80% to adjust the standards of urban land use tax. High tech enterprise standards of urban land use tax in accordance with the implementation of the standard 50% tax adjustment, a minimum of not less than the statutory tax rate.
The policy of time: January 1, 2019 formally implemented.
The reporting procedures: the taxpayer landing "Shandong Province Electronic Tax Bureau to apply for or to the relevant county tax bureau for tax service hall.
4. reduce the stamp tax policy
The standard policy: the implementation of the stamp tax amount, purchase and sale of industrial enterprises approved collection methods, the amount of the purchase and sale of commercial retail enterprises of foreign trade enterprises, transport enterprises purchase and sale amount of stamp tax income, transport of goods warehousing warehousing enterprises, processing enterprises and processing contract revenue income tax levy approved forwarding amount ratio down to 50%, 20%. 50%, 80%, 80%, 80%.
The policy of time: October 1, 2018 formally implemented.
The reporting procedures: the taxpayer landing "Shandong Province Electronic Tax Bureau to apply for or to the relevant county tax bureau for tax service hall.
5. implement down freight vehicle travel tax policy
The standard policy: freight vehicles (including trucks, trailers, professional operation vehicle, wheeled machinery) half travel tax levy, the applicable tax cut to the current tax, trucks, professional operation vehicle, wheeled machinery in accordance with the service quality of 72 yuan per ton down to 36 yuan; 36 per ton load according to the Trailer yuan down to 18 yuan.
The policy of time: January 1, 2019 onwards.
The declaration procedures: pay compulsory insurance, the insurance company withheld. The trailer travel tax to pay the tax service hall.
6. city infrastructure costs decreased by 70% levy standard
The standard policy: city infrastructure costs reduction according to the standard of 70% levy, except for real estate projects. "Construction land planning permit" for commercial housing development land project is defined as the real estate project.
In accordance with the spirit of the relevant documents have been enjoying preferential policies of city infrastructure costs, and the provisions of the reduced rate of 70% levy standard not repeat.
Time: October 1, 2018 to December 31, 2020 policy.
Telephone consultation policy: Weifang Municipal Bureau of Finance Division 8096590.
7. defer the payment of tax policy
Reporting procedures: the policy approval authority at the provincial level, the application need to consult the urban counties Bureau, declared in accordance with the standards, conditions and procedures of provincial tax department.
(two) reduce the unemployment insurance burden of the private enterprises. To meet the conditions to stable employment of participating enterprises, through the reduction of fees returned 50% unemployment insurance enterprises and their employees to pay. The current policy of the employer and the ratio of workers unemployment insurance payment sum stage to 1% at the end of April 2019, after the expiration of the continued implementation of.
The 1. expansion of the unemployment insurance fund aid to stabilize the post subsidy policy
The policy time: by reducing the fee returned to the enterprise and the staff to pay 50% unemployment insurance policy, in accordance with the unified arrangements of timely implementation.
Telephone consultation policy: Weifang Municipal Bureau of Finance Department of social security 8096501.
2. unemployment insurance payment rate dropped to 1% of the sum of the phase of policy
The standard policy: stage to reduce the unemployment insurance rate, from 1.5% to 1%, the unit rate decreased from 1% to 0.7%, the individual rates dropped by 0.5% 0.3%.
The policy of time: at the end of April 2019 after the expiration of the continuation of the implementation (the implementation deadline in accordance with the regulations).
The accepting department: City and County Urban Tax bureau.
(three) strengthen Sheqi administrative fees and government funds supervision. Through the establishment of charges related enterprises dynamic contact points, hire charges related enterprises supervisors, the establishment of provincial and county three linkage charges related enterprises monitoring "through train" system and other initiatives to expedite corporate reporting channels, increase supervision, and resolutely ban illegal charges.
Policy advisory telephone: Weifang Municipal Bureau of Finance Division 8096590.
Two, to support the innovation and development of private enterprises
(four) supporting action to implement the enterprise, enterprise gazelle unicorn. To identify the "unicorn" enterprises, the provincial level and above the "Gazelle" enterprise, in the provincial financial reward basis, the city government will give a certain reward.
The gazelle, the unicorn enterprise development policy
The policy of the national standard: identification of "unicorn", "Gazelle enterprise" enterprise, the provincial financial reward basis, financial reward 1 million 500 thousand yuan respectively, 500 thousand yuan; Determination of the provincial "Gazelle" enterprises in the provincial financial reward basis, the city government will give 300 thousand yuan reward.
Telephone consultation policy: Weifang Municipal Bureau of finance enterprise 8096594.
(five) the implementation of the preferential tax policy innovation incubator. To meet the requirements of the national and provincial science and technology business incubator, University Science and Technology Park and the national public record filing space occupied and free or by rental available to the incubating object use real estate, land, exempt from property tax and urban land use tax; the incubation of to provide incubation services revenue, exempt from vat.
1. from property tax and urban land use tax policy
Time: from January 1, 2019 to December 31, 2021 of the policy.
The acceptance Department: urban counties Taxation Tax Service hall.
The reporting procedures: taxpayers landing "Shandong Province electronic tax bureau" or to the relevant county tax bureau for tax service hall. The implementation of self declaration of relief, and real estate land ownership data, the original value of the property data, real estate land lease contract agreement, hatching retained for future reference, the tax authorities shall strengthen the follow-up management.
2. shall be exempted from value-added tax policy
The standard policy: incubator service refers to provide incubation object broker, operating lease, development and technology, information technology, certification and consulting services. The national and provincial science and technology business incubator, University Science and Technology Park and the national public record filing shall be issued separately according to the space science and technology department and the Department of education accreditation and management measures.
Time: January 1, 2019 to December 31, 2021 policy.
The reporting procedures: taxpayers landing "Shandong Province electronic tax bureau" or to the relevant county tax bureau for tax service hall. In the online filing system, tax declaration, the declaration of relief, and information will be retained for future reference, the tax authorities shall strengthen the follow-up management.
(six) actively support private enterprises in our city to declare the national major science and technology projects, science and technology innovation platform. The Newly Approved National Science and technology innovation platform, by the government to give a one-time award 2 million yuan.
Support the creation of national technology innovation center, manufacturing center of innovation policy
The policy of technology innovation center, the standard of national new cognizance of the manufacturing innovation center, enterprise technology center, engineering technology research center and Engineering Laboratory, Key Laboratory, engineering research center, industrial design center for science and technology innovation platform, by the local government to give 2 million yuan reward. On the same enterprise R & D institutions two and above the same level title, only a reward.
Time: January 1, 2018 to December 31, 2020 policy.
The telephone consultation: Weifang Municipal Bureau of finance science arts 8096670.
(seven) the establishment of angel investment funds, venture capital funds to support innovation. The positive operation of Weifang new energy transfer funds, and private capital and financial capital in cooperation with the establishment of angel investment funds, venture capital funds, and vigorously support the start-up stage, early stage of innovation of science and technology development of private enterprises.
The angel investment fund, venture investment fund to support innovation policy
The policy of standards: the "Weifang new energy conversion fund management measures" requirements, technical characteristics, development prospects, in the start-up period, growth period of innovative high-tech enterprises, projects, and meet the following conditions: with the core of independent intellectual property rights and patents, management team and strong cohesion and mature business model and a clear profit model and sustainable, target market and target customer groups clear, broad market prospects, with the basic conditions necessary for production management.
The acceptance department and contact: Weifang City gold control group project center 7100035, 7100036.
The reporting procedures: to manage people in the name of the formation of the fund application form, according to the "management for trial - - due diligence - Joint Declaration - guide fund fund project delivery program. In the name of private enterprises to apply directly, according to the "private enterprises to apply for a written review of field investigation - - - - - investment project due diligence Committee decision - project delivery procedures.
Three, the government procurement support role of private enterprises
(eight) make full use of the price deduction policy support Small and micro businesses. For the non project specifically for small and medium-sized private enterprises, should be given to private small and micro enterprises 6%-10% products price deduction, net of participation in a price review.Encourage state-owned large and medium-sized enterprises and small and micro enterprises to form a consortium to participate in government procurement activities, the contract amount of small and micro enterprises accounted for more than 30%, can be treated with 2%-3% price deduction.At the same time, the budget units in the preparation of the government procurement plan, shall determine the overall procurement projects for private enterprises.
The price deduction policy
The acceptance department and contact: to specific project procurement documents released by the unit and contact telephone number is.
The reporting procedures: the above measures will be in the procurement documents for specific projects to be clear, the purchaser or procurement agency in conjunction with the bid evaluation committee (or panel) review identified in the evaluation field, with bonus condition will give extra points.
(nine) the rational use of non tender. The public bidding amount standard project, each budget unit according to the applicable situations of various non bidding, choose competitive negotiation, competitive negotiation, inquiry or single source procurement. Each budget unit to choose the procurement methods mentioned above, in the quality and efficiency of procurement under the premise of security, through the written recommendation form invited to participate in the procurement activities of not less than 3 qualified suppliers of private enterprises.
The rational use of non bidding policy
The acceptance department and contact units and contact telephone announced on the project procurement requirement report shall prevail.
The reporting procedures: all departments and units to determine the purchasing mode according to the characteristics of the project, and invite suppliers involved in procurement activities. The supplier can view the "China Shandong government procurement network announced the purchase demand report.
(ten) to the government procurement contract financing service. To provide loans to financial institutions by the government procurement contract for private enterprises, the budget units should actively provide the government procurement contract, fully cooperate with the relevant financial institutions to provide convenient and efficient financing services.
The financing policy of government procurement contract
The acceptance department and contact: all departments and units, contact with project procurement documents published telephone shall prevail.
The reporting procedures: in the specific project procurement documents will be on matters related to government procurement contract financing contract has to be clear, the financing needs of the supplier, direct contact with the lending bank, the purchaser or procurement agency.
(eleven) to strengthen the supervision and management of government procurement. Department of finance supervision and management departments as government procurement, do comprehensive supervision of government procurement activities in accordance with the law, efforts to build a standardized and transparent, fair competition, clear responsibilities, supervision in place of government procurement mechanism, ensure the implementation of policies in place, the government procurement market to create a good environment, give full play to the functions of supporting the development of private economy.
Consultation hotline: Weifang Municipal Bureau of finance supervision and management of government procurement department 80965378096704.
Four, to encourage private enterprises to expand domestic and foreign markets
(12) the full implementation of the policy to support private enterprises to expand domestic and foreign markets. To participate in overseas exhibitions focused city run overseas exhibitions, the city unified organization, to support the booth fee. The public overseas warehouse access to national, provincial and municipal identification, to meet the conditions, give some reward support. Make full use of export credit insurance policy, in order to reduce the risk of loss of private enterprises to exploit the international market.
To encourage private enterprises to expand domestic and foreign markets policy
The policy standard: to participate in overseas exhibitions by the city, according to the actual enterprise booth fee to give full support to the highest; outside the focus of the exhibition city unified organization, according to the actual enterprise booth fee of up to 50%, more than two together, individual enterprises annually receive municipal financial support up to 200 thousand yuan. The public overseas warehouse access to national, provincial and municipal identification, and the year the city through the overseas warehouse exports reached $10 million, one-time respectively support 1 million yuan, 500 thousand yuan, 300 thousand yuan. According to the above policy willfar 2018 implementation of document 26. Export credit insurance in accordance with the provisions of the provincial standards.
The policy of time: 12 to 2018 years 9 months 2020 years 12 months 31 days.
The Tel: Weifang Municipal Bureau of finance enterprise 8096680.
Five, improve the financing guarantee system of government
(thirteen) continue to strengthen the guarantee system of alliance. Further municipal government guarantee institutions Daquan capital scale, promote the two counties in close cooperation and coordinated development; to guarantee alliance system as a platform, with single family financing amount of 5 million yuan and below the Small and micro businesses and "three agriculture" as the main focus, the government, bank, guarantee and re guarantee together to establish financing risk sharing and compensation mechanism, promote enterprises to reduce financing threshold and cost.
Enterprise financing guarantee policy support
The standard policy: request the enterprise meets the project conditions and other related regulations; for enterprises by the local relevant departments to review by, reguarantee group recommended.
The policy limit: 2018 year 12 month 1 day to 2021 years 12 months 31 days.
The acceptance department and contact: Weifang reguarantee group office 2117551.
The reporting procedures: enterprise to the local government, cooperative banks, Guarantee corporation or reguarantee group of business application, handling banks, Guarantee Corporation and reguarantee group conducted due diligence on enterprises. Investigation of qualified guarantee, and comply with the conditions of the loan, the bank, Guarantee Corporation and reguarantee group and enterprises signed loan and guarantee contracts, handling bank loans to the borrower.
Six, improve the Small and micro businesses loan risk compensation mechanism
(14) to guide the banking financial institutions to increase small and micro enterprises loan preferential. For small and micro banking financial institutions loans to enterprises annual growth of more than the city's average growth rate of loans Small and micro businesses, the municipal government to give a certain risk compensation. Continue to implement the transformation of scientific and technological achievements, intellectual property pledge loan risk compensation policy.
The compensation policy of 1. banking financial institutions Small and micro businesses credit risk
The standard policy: banking financial institutions to small and micro enterprise loans increased by more than the annual average growth rate of loans Small and micro businesses, municipal financial risk compensation given above the Small and micro businesses loans increased by an average of 1% parts. According to the financial 2017. The implementation of document 6.
Time: December 27, 2016 to December 26, 2020 policy.
The acceptance department and contact: Weifang Municipal Bureau of finance, finance and International Cooperation Department of the 8096570.
The processing procedures: Weifang Municipal Bureau of finance according to the banking financial institutions of the people's Bank to provide Small and micro businesses loans data, calculate the risk compensation funds in accordance with the policies and regulations, the funds appropriated by the Weifang city Asset Management Co, Asset Management Co of risk compensation fund, the banking financial institutions are accounting, banking institutions in accordance with the received risk compensation the amount of funds to the Asset Management Co for resolve and dispose of bad loans.
2. scientific and technological achievements into the loan risk compensation policy
The policy criteria for cooperative banks as bad debt losses of small and micro enterprises in the transformation of scientific and technological achievements provide loans to promote high-tech, provincial and municipal commitment of 35%.
Time: January 1, 2018 to December 31, 2020 policy.
The telephone consultation: Weifang Municipal Bureau of finance science arts 8096670.
3. intellectual property mortgage loan risk compensation policy
The standard policy: the people's Bank Chinese year loan benchmark interest rate loans 40% discount loans funded in accordance with each company every year, the maximum discount of not more than 200 thousand yuan.
Time: January 1, 2018 to December 31, 2020 policy.
The telephone consultation: Weifang Municipal Bureau of finance science arts 8096670.
Seven, support private enterprises direct financing
(fifteen) social capital to support the establishment of equity and venture investment fund. Initiated the establishment of social capital equity and venture capital funds, industrial investment funds and infrastructure investment funds, government guidance funds can be supported by the equity awards complement etc..
Private enterprises to apply for the fund investment policy
The scope of support: one is the project of the industry belongs to the Weifang new energy conversion 10 industries (the key support of the new generation of information technology industry, high-end equipment industry, new energy and new materials industry, marine industry, medical wisdom to support health industry, green chemical industry, modern agriculture, tourism industry, cultural and creative industries, the modern financial industry), rural development, infrastructure construction and other areas; the second is a new technology, new industries, new formats, new mode of high growth enterprises; the third is already included in the Weifang new energy conversion of major projects database project.
The acceptance department and contact: Weifang Municipal Bureau of finance fund office 8096588, Weifang financial holding group Weifang new energy transfer guide fund management company 7100059, and the industry management department.
The reporting procedures: private enterprises to apply for fund investment by the industry management department and the Municipal Finance Bureau, to guide the fund management companies recommended for all fund management institutions, the fund management agency decision according to the market principle, determine whether investment.
(sixteen) accelerate the fund raising and delivery. Improve the performance evaluation of government guide funds and guide the fund investment project assessment and incentive, the performance evaluation results of extraction and retreat, guide the fund management fees, as well as the related industrial policy support, tax preferential policies linked to achieve Jiangyoufalie, accelerate fund raising and delivery schedule.
The government guide fund performance evaluation policy
The policy standard: Weifang new energy transfer guide fund funded the establishment of the parent fund, fund and equity capital sub fund and guide the fund direct investment and investment projects with both performance evaluation.
The acceptance department and contact: Weifang Municipal Bureau of finance fund office 8096571.
The procedures for evaluating the performance in the annual cycle. Guide the fund management company in accordance with the decision of the Fund Committee Office requires the development of evaluation scheme of the annual performance, entrust the third party for each parent (sub), direct investment fund (with investment) project to develop performance evaluation, performance evaluation according to the prescribed procedures after the written performance evaluation report, formed on the basis of the overall performance evaluation report, submitted to guide the fund the management company and the fund decision-making committee office.
Eight, take effective measures to resolve the liquidity risk
(seventeen) increase efforts to dispose of non-performing assets acquired. To strengthen cooperation with the Asset Management Co, to minimize the rate of bad assets of banking financial institutions, credit for space, improve the bank loan supply ability of private enterprises. The use of the reorganization of the enterprise development fund to support the precise difficulties of private enterprises, help to survive and accelerate the transformation and upgrading.
The disposal of non-performing assets acquired and the reorganization of the enterprise development fund to support the policy
The acceptance department and contact: Weifang financial holding group Weifang city Asset Management Co 7100086.
The declaration procedures: a written application for banking financial institutions proposed acquisition of non-performing assets or enterprise restructuring of private enterprises to the city of Weifang, the Asset Management Co, Asset Management Co to review the implementation of program organization.
(eighteen) the establishment of mergers and acquisitions fund size of 1 billion 200 million yuan of listed companies. On the outside of the city poor operating performance, low stock price of the listed company merger integration, promote inject quality assets, Nirvana rebirth. The preferred screening part of the quality of listed companies, mergers and acquisitions holdings after moving to the city. Increase support for listed companies, included in the provincial and municipal rescue in the list of eligible city listed companies, by mergers and acquisitions fund of the United counties in support of listed companies.
M & A fund to support the policy of listed companies
The acceptance department and contact: Weifang Municipal Bureau of finance fund office 8096571; gold control group fund business unit 7100058.
The reporting procedures: at present, mergers and acquisitions fund under construction, after the formal establishment of the timely release of reporting procedures.
(nineteen) increase the cross market mergers and acquisitions awards complement efforts. In the use of fund mergers and acquisitions of listed companies at the same time, plus awards complement efforts, to cross the city after the merger of registered enterprises in our city, can take of a proposed way to reward, give some subsidies for legal, financial and other intermediary services to the actual costs incurred.
Inter city merger incentives and related subsidies
The standard policy: the top 500 private enterprises, listed companies, industry leading legal and financial intermediary services, the actual costs incurred in the merger and reorganization of enterprises, mergers and acquisitions after the success of the financial subsidies given to 50% individual projects, the amount of subsidy is not more than 1 million yuan.
The telephone consultation: Weifang Municipal Bureau of finance enterprise 8096594.
Nine, broaden the investment of private capital
(twenty) increase the project reserves. According to the "13th Five-Year" Weifang city planning and regional planning, special planning and related policies, planning to launch a number of major projects, a large amount of investment, has a strategic role. To encourage the country to have a certain income, can produce cash flow, can be transformed into PPP mode of implementation of the project will be delivered into the preferred stock, project management right of use right to social capital, revitalize the stock of assets, reduce the debt burden.
Acceptance department and contact: Weifang City Bureau of finance capital cooperation between the government and the social center 8096574, 8096283.
(21) actively expand private capital into industries and fields. Full use of PPP mode based on the project of garbage disposal, sewage treatment and other fields, to the water supply, gas supply, gas, parking facilities have a stable cash flow, a higher degree of market infrastructure and public services, increase the intensity of the application of PPP mode, expand the involvement of private capital in space. Increase project premium support arrangements 10 million yuan of special funds, municipal financial year, for premium on standard landing project.
Support the private capital investment in the government and social capital cooperation policy
Time: from January 1, 2018 to December 31, 2020 of the policy.
The acceptance department and contact: Weifang Municipal Bureau of finance capital cooperation between the government and the social center 8096574, 8096283.
The reporting procedures: the industry department in charge of the project operation plan submitted to the finance department, the Audit Department of finance through the operation of the project plan, included in the. The project to complete the project approval process, completed the implementation of the program, value evaluation, financial capacity verification, submitted to the finance department into the project of the Ministry of finance PPP integrated information platform library, by the Municipal Finance Bureau, the Provincial Department of finance, the Ministry of finance audit level, according to the procedure of implementation, in accordance with the specific "implementation rules" Weifang PPP project. Above the level of demonstration project application program, in accordance with the notice of execution to create demonstration projects at all levels. Municipal special funds reporting procedures, in accordance with the "Interim Measures" management of special funds for the implementation of PPP project in Weifang.