Shanghai issued 28 policy measures to fully support enterprises in fighting the
I. Fully support enterprises to fight the epidemic
(1) Increase financial and taxation support for key enterprises in epidemic prevention. In accordance with national policies and regulations, key material production enterprises for epidemic prevention and control have expanded their production capacity and purchased new equipment, allowing a one-time deduction before income tax and a full refund of the incremental value-added tax credit. VAT is exempted from the income from taxpayers' transportation of key materials for epidemic prevention and control, and provision of public transportation services and living services, as well as the provision of courier delivery services for essential living materials for residents. Registration fees are waived for epidemic-resistant drugs and medical devices. Exempt civil aviation development funds payable by civil aviation companies. The policy-related losses incurred by the government for emergency procurement of the designated key epidemic prevention materials due to production costs higher than the actual selling price shall be fully subsidized by the Shanghai municipal finance. If the company has signed an export contract and the key export epidemic prevention materials have been converted to domestic sales by the government, the enterprise will not bear the increased tax burden. The companies and individuals who have the courage to assume social responsibility in the epidemic prevention and control campaign will be rewarded. (Responsible department: Shanghai Municipal Finance Bureau, Municipal Taxation Bureau, Municipal Economic Information Commission, Municipal Commerce Commission, Municipal Human Resources and Social Security Bureau, Municipal Drug Administration)
(2) Strengthen special financial credit support for key enterprises in epidemic prevention. Encourage development-oriented, policy-oriented, large state-owned commercial banks in Shanghai branches and local banks to actively use the People ’s Bank ’s special reloan policy, and key enterprises including the production, transportation, and sales of key medical prevention and control supplies and necessities, including small and micro enterprises, Provide preferential interest rate loans, the government will give another half of the discount to ensure that corporate loan interest rates are less than 1.6%. Support financial institutions in Shanghai to use the funds raised for epidemic prevention and control-related areas by issuing financial bonds and special-purpose bonds. (Responsible department and unit: Shanghai Local Financial Supervision Bureau, People's Bank of China Headquarters, Shanghai Banking Insurance Regulatory Bureau, Municipal Development and Reform Commission, Municipal Economic Information Commission, Municipal Commerce Commission, Municipal Finance Bureau)
(3) Broaden direct financing channels for enterprises involved in epidemic prevention and control. Give full play to the role of financial markets in Shanghai, strengthen services for epidemic prevention and control related companies, support their issuance and listing, refinancing, mergers and acquisitions, and restructuring, and issue bonds and asset-backed securities. Support and encourage scientific and technological innovation companies related to epidemic prevention and control to be listed on the Science and Technology Innovation Board of the Shanghai Stock Exchange. Encourage venture capital and equity investment institutions to guide social capital to invest in related medical equipment, vaccine drug development and production enterprises. (Responsible department and unit: Shanghai Local Financial Supervision Bureau, Shanghai People's Bank Headquarters, Shanghai Securities Regulatory Bureau, Municipal Development and Reform Commission, Municipal Economic Information Commission, Municipal Science and Technology Commission)
(4) Strengthen the role of insurance protection. In response to the import demand of enterprises in urgent shortage of medical supplies and epidemic prevention and control supplies, China Credit Insurance Shanghai Branch is encouraged to actively carry out import advance payment insurance. For out-of-pocket claims customers who have been affected by the epidemic situation, they should pay as quickly as possible. Insurance institutions are encouraged to provide free accidental injuries and regular life insurance protection to medical personnel and epidemic prevention workers in Hubei and Shanghai who are involved in the prevention and control of the epidemic. Support to extend the insurance coverage of accident insurance and disease insurance to new coronavirus infection pneumonia. (Responsible department and unit: Shanghai Banking and Insurance Regulatory Bureau, Shanghai Local Financial Regulatory Bureau, Shanghai Municipal Health and Health Commission, Shanghai Commercial Commission)
(5) Support key epidemic prevention materials supply and marketing enterprises to expand production, increase energy, and increase imports. The government will provide subsidies for technical reconstruction for emergency requisitioned enterprises, and provide financial subsidies of 50% -80% of the total investment of the projects for the emergency technical reconstruction projects implemented by the requisitioned enterprises for the production of anti-epidemic materials. The maximum amount of full support can be given to the investment in the production capacity formed by the emergency expropriation enterprises for the production of specific anti-epidemic materials designated by the government. After the epidemic prevention and control work is over, if the enterprise continues to sell the surplus materials generated by the government due to government acquisition or designated production, it is really difficult to digest, and it shall be resolved through government reserves and underwriting according to regulations; there is still a surplus after the overall allocation of imported medical materials , It shall be included in the Shanghai-level material reserve in accordance with the prescribed procedures; for imported civilian control and control materials of the specified procurement type and quantity, which is indeed difficult to digest after the enterprise continues to sell, it shall be included in the Shanghai-level reserve commodity in accordance with the prescribed procedures. (Responsible department: Shanghai Economic Information Committee, Shanghai Commercial Committee, Municipal Grain and Material Reserve Bureau, Municipal Finance Bureau)
(6) Preferential tax treatment for imported epidemic prevention materials. In accordance with national policies and regulations, imported materials donated for epidemic prevention and control are exempted from import duties, import value-added tax and consumption tax, and imported materials organized by the Shanghai Department of Health and Health directly used for epidemic prevention and control are exempted from customs duties. The tax exemptions collected are refunded. (Responsible department and unit: Shanghai Finance Bureau, Shanghai Taxation Bureau, Shanghai Customs, Civil Affairs Bureau, Shanghai Municipal Health and Health Commission, Shanghai Commercial Commission)
(7) Establish a green channel for rapid clearance of imported epidemic prevention materials. A special window and green channel for the import of anti-epidemic materials were opened, and the main import ports achieved 7 * 24-hour customs clearance. Comprehensive use of the two-step declaration, advance declaration and other operating modes, priority inspection of the epidemic prevention materials that really need to be inspected, and follow-up inspection, rapid inspection and release. Duty-free imported anti-epidemic materials can be registered and released first, followed by relevant certificates. (Responsible department, unit: Shanghai Customs, Shanghai Commercial Commission)
(8) Support the development of innovative products for epidemic prevention and control. Organize the implementation of the Shanghai New Coronavirus Diagnosis and Treatment Innovative Variety Research and Development and Industrialization Project, and provide support through channels such as strategic emerging industry funds, industrial transformation and upgrading funds, and scientific and technological innovation plans to promote the rapid formation of innovative products for epidemic prevention and control Effective capacity and put into use. (Responsible department: Shanghai Development and Reform Commission, Shanghai Economic Information Commission, Shanghai Science and Technology Commission, Shanghai Municipal Health and Health Commission, Shanghai Drug Administration, Shanghai Finance Bureau)
Effectively reduce the burden on various enterprises
(9) Reduction or exemption of corporate housing rent. For small and medium-sized enterprises leasing operating real estate of Shanghai state-owned enterprises (including various development zones and industrial parks, entrepreneurial bases, and technology business incubators, etc.) to engage in production and operation activities, they will be exempted from February and March rents; for indirect Leased enterprises should ensure that rent reductions are implemented to the benefit of SMEs that actually operate. State-owned enterprises are encouraged to give as much profit to SMEs as possible through negotiation, reduction, exemption, and delay in delivery. The impact of related revenue reductions is recognized in the assessment of business performance. Encourage large-scale commercial buildings, shopping malls, parks and other Shanghai market operating entities to reduce rents for tenants operating as entities. Enterprises that take the initiative to reduce or exempt tenants from real estate or land rents and have real difficulties in paying real estate tax and urban land use tax may apply for reduction or exemption of the corresponding real estate tax and urban land use tax. (Responsible department and unit: Shanghai State-owned Assets Supervision and Administration Commission, Shanghai Municipal Commercial Commission, Shanghai Economic Information Commission, Shanghai Science and Technology Commission, Shanghai Municipal Taxation Bureau)
(10) Deferred tax declaration. During the epidemic prevention and control period, due to the impact of the epidemic situation, taxpayers who have difficulty in reporting within the legal time limit may apply for further extension according to law. If it is difficult to pay taxes on time due to the impact of the epidemic, and those who meet the conditions for deferred tax payment, deferred tax payment shall be permitted according to law, with a maximum period not exceeding 3 months. Taxpayers who fail to report and pay taxes due to the impact of the epidemic can be exempted from late fees and tax administrative penalties upon confirmation by the competent tax authority. (Responsible department: Shanghai Taxation Bureau)
(11) Tax incentives will be given to related enterprises and individuals. During the epidemic prevention and control period, if the real estate or land has been expropriated by the government in an emergency, it is indeed difficult to pay the real estate tax and the urban land use tax. According to national policies, the longest carry-over period for losses incurred by enterprises in difficult industries affected by the epidemic in 2020 is extended from 5 to 8 years. Social forces are encouraged to actively donate cash and materials for epidemic prevention and control, and can be fully deducted before income tax in accordance with regulations. Related donated goods are exempt from value-added tax, consumption tax and surcharges. The medical personnel and epidemic prevention workers participating in the epidemic prevention and control work are exempted from personal income tax on the subsidies and bonuses obtained in accordance with the standards set by the government, as well as the epidemic protection supplies issued by the unit to individuals. (Responsible department: Shanghai Finance Bureau, Shanghai Taxation Bureau)
(12) Relieve the tax burden on individual industrial and commercial households on a regular basis. During the epidemic prevention and control period, individual industrial and commercial households that pay taxes on a regular basis are exempt from paying a fixed amount of tax according to law. (Responsible department: Shanghai Taxation Bureau)
(13) Temporarily refund the quality guarantee for tourism services and subsidies for the construction of cultural undertakings. According to national policies, starting from February 5, 2020, 80% of the tourism service quality deposit will be temporarily refunded to travel agencies with good operating standards and good reputation, and will be returned before February 5, 2022. Payers of cultural undertaking construction fees in the living service industry will be given certain financial subsidies depending on the extent of their impact on the epidemic and the actual payment. (Responsible department: Shanghai Cultural Tourism Bureau, Shanghai Finance Bureau)
Third, increase financial assistance to rescue enterprises
(14) Provide funding support for enterprises through multiple channels. Encourage Pudong Development Bank, Shanghai Bank, and Shanghai Rural Commercial Bank to increase their credit allocation to fight the epidemic and industries affected by the epidemic, and small, medium and micro enterprises. The interest rate of relevant loans during the epidemic prevention and control period shall be reduced by at least 25 with reference to the quoted market loan rate (LPR) during the same period This basis point encourages other financial institutions in Shanghai to follow suit. Establish a green channel for financial services to facilitate the production and supply of key anti-epidemic materials and other related enterprises. Encourage financial institutions to increase their credit loan support to small and medium-sized enterprises through measures such as performance assessment and adjustment, and improvement of bad tolerance, using platforms such as bank-tax interaction and Shanghai big data inclusive financial application. (Responsible department and unit: Shanghai Headquarters of the People's Bank of China, Shanghai Banking and Insurance Regulatory Bureau, Shanghai Municipal Bureau of Financial Supervision, Shanghai Municipal Economic Information Commission, Shanghai Commercial Commission, Shanghai Big Data Center)
(15) Increase support for companies with difficulties in working capital. Increasing credit support for tourism, accommodation, food and beverage, wholesale and retail, transportation, logistics and storage, culture and entertainment, exhibitions and other industries affected by the epidemic, by changing repayment arrangements, extending repayment periods, and renewing loans without principal, Support enterprises with difficulties in repaying due loans. Speed up the establishment of an online renewal loan mechanism. If the loan is overdue due to the impact of the epidemic, the relevant loan classification rating standards can be adjusted reasonably. (Responsible department and unit: Shanghai Banking and Insurance Regulatory Bureau, Shanghai Local Financial Regulatory Bureau, Shanghai Economic Information Commission, Shanghai Commerce Commission, Municipal Finance Bureau)
(16) Strengthen financing guarantee support. The role of Shanghai's policy financing guarantee fund will be further brought into play to ensure that new policy financing guarantee loans in 2020 will increase by more than 3 billion yuan over the previous year. For key protection enterprises for epidemic prevention materials and small, medium and micro enterprises affected by the epidemic situation, the policy financing guarantee fund continued to increase support for financing guarantee. The financing guarantee fee rate for new applications for small, medium and micro enterprise loans has been reduced to 0.5% / year, the reguarantee fee rate has been halved, and the guarantee fee for entrepreneurial guarantee loans has continued to be waived. (Responsible department: Shanghai Finance Bureau, Shanghai Local Financial Supervision Bureau)
Fourth, focus on doing a good job in helping enterprises stabilize their posts
(17) Continue to implement the unemployment insurance return policy. In 2020, Shanghai will continue to repay 50% of the total unemployment insurance premiums paid by the units and their employees in the previous year to non-redundant, under-reduced, and eligible employers. (Responsible department: Shanghai Human Resources and Social Security Bureau, Shanghai Finance Bureau)
(18) Delay the adjustment of the social security contribution base.Beginning in 2020, adjust the start and end dates of the Shanghai employee social insurance payment year (including the employee medical insurance year) to July 1 of the current year to June 30 of the following year, postponed for 3 months (2019 employee social insurance payment year postponed Until July 1, 2020). (Responsible department: Shanghai Human Resources and Social Security Bureau)
(19) The social insurance payment period can be extended. Due to the impact of the epidemic, Shanghai social insurance participating units, flexible employment personnel, and urban and rural residents who fail to complete registration and payment of social insurance premiums and other services on time are allowed to make up after the epidemic. If the insured party pays the social insurance premiums after the due date, it will not charge a late fee after filing with the Shanghai Social Security Agency, which will not affect the personal rights and interests of the insured employees. (Responsible department: Shanghai Human Resources and Social Security Bureau)
(20) Implement the training fee subsidy policy. For all kinds of enterprises in Shanghai affected by the epidemic, organizing employees (including labor dispatchers working in enterprises) to participate in various online vocational training during the suspension period shall be included in the special education subsidy subsidies provided by the local education in various districts. 95% subsidy for actual training costs. Platform enterprises (e-commerce companies) and new-type enterprises can refer to the implementation. (Responsible department: Shanghai Human Resources and Social Security Bureau, Shanghai Finance Bureau)
(21) Reduce the medical insurance premium rate of employees appropriately. According to the status of the medical insurance fund income and expenditure, under the premise of ensuring that the level of medical insurance benefits of the insured does not decrease and the smooth operation of the medical insurance system, the payment rate for employee medical insurance units is temporarily reduced by 0.5 percentage points in 2020. (Responsible department: Shanghai Medical Security Bureau, Shanghai Human Resources and Social Security Bureau, Shanghai Finance Bureau)
(22) Implement flexible employment policies. Enterprises that have difficulty in production and operation due to the impact of the epidemic can stabilize their jobs by adjusting salary, rotation, rest hours, flexible working hours, and comprehensive adjustments to use the rest days of the year. The specific method is determined by the enterprise through consultation with employees. (Responsible department: Shanghai Human Resources and Social Security Bureau)
V. Promote the orderly resumption of production and production
(23) To ensure the resumption of production and service of enterprises. Supervise and help resumption of production and production enterprises to implement epidemic prevention safety measures. Focus on the resumption of work and production and operation needs of various enterprises, and strengthen the supply of epidemic prevention materials such as masks, thermometers, and disinfectants. Relying on the regional cooperation mechanism of the Yangtze River Delta, the role of professional organizations such as industry associations and industrial alliances should be brought into play, and enterprises should be strengthened through various methods such as raw material supply, logistics and transportation to help enterprises resume production and resume work. (Responsible department and unit: Shanghai Economic Information Committee, Shanghai Commercial Committee, Shanghai Development and Reform Commission, relevant district governments and development parks)
(24) Strengthening the employment security of enterprises. Based on enterprise self-management epidemic prevention and risk preparation and risk assessment, guide enterprises to prioritize the return of employees to areas where the epidemic is stable. Promote the connection between employment supply and demand, build a service platform for enterprise employment docking, rely on WeChat, network, video and other channels to carry out various online recruitment activities, unblock the docking channels between enterprises, and help enterprises ease the contradiction of recruitment difficulties. (Responsible department: Shanghai Human Resources and Social Security Bureau)
(25) Cultivate and support the development of new technologies, new models and new business enterprises. Accelerate the cultivation of new business models such as online shopping, online education, online office, online services, digital entertainment, digital life, and intelligent distribution. Vigorously develop health industries such as online diagnosis and treatment, original innovative drugs, medical supplies, and medical devices to support a number of high-growth industries. Innovative SMEs. Increase the support for science and technology innovation vouchers to science and technology small and medium-sized enterprises. In 2020, the maximum amount of science and technology innovation vouchers accepted will be increased from 300,000 yuan to 500,000 yuan. Support telecom operators to provide free cloud-based office services such as cloud video conferencing for more than 6 months for SMEs affected by the epidemic. (Responsible department: Shanghai Economic Information Committee, Shanghai Development and Reform Commission, Shanghai Science and Technology Commission, Shanghai Commercial Commission, Shanghai Finance Bureau)
Optimizing the business environment for enterprises
(26) Optimize enterprise service mechanism. Actively give play to the role of “One Netcom Office” in government affairs services, strengthen the functions of Shanghai Democracy Pages and Enterprise Webpages, expand the coverage of the “Super Application” super application service, and rely on Shanghai ’s “Enterprise Service Cloud” to open up the “last mile” of policy services , Accelerate the implementation of a number of non-face-to-face approval items. A special window for small and medium-sized foreign trade enterprises will be opened on the "single window" platform of international trade, which will facilitate enterprises that do not meet each other during the epidemic prevention and control to handle import, export, and import and export packages. Further play the role of the Shanghai Service Enterprises Joint Conference to promptly respond to and resolve the problems of blockages and pain points in the production, operation, investment and financing of enterprises. (Responsible department: Shanghai Municipal Government Office, Shanghai Development and Reform Commission, Shanghai Economic Information Commission, Shanghai Commercial Commission)
(27) Improve the credit repair mechanism of enterprises. Actively assist companies that have been affected by the epidemic and have broken trust, and carry out credit repair work. For those enterprises that have temporarily lost their income source due to the epidemic, they can submit credit records according to the adjusted repayment arrangements. For untrustworthy behaviors such as delayed delivery, delayed loan repayment, and contract overdue caused by participating in the epidemic prevention work, it will not be included in the untrustworthy list. For enterprises affected by the epidemic that are unable to perform on time or to fulfill international trade contracts, they support Shanghai CCPIT to issue force majeure factual proof. (Responsible department and unit: Shanghai Development and Reform Commission, Shanghai Headquarters of the People's Bank of China, Shanghai Banking and Insurance Regulatory Bureau, Shanghai Commercial Commission, Shanghai Council for the Promotion of International Trade)
(28) Strengthen the guarantee of legal services. Establish an emergency public legal service mechanism, and give priority to online, appointment and other methods for legal services such as notarization and legal aid. Provide timely guidance and advice to enterprises and institutions in need on relevant legal issues in epidemic prevention such as force majeure immunity. For disputes over contract performance, labor relations, and other disputes caused by the epidemic, enterprises shall promptly organize lawyers, notaries, and mediators to provide consulting, guidance, and mediation services. (Responsible department: Shanghai Judicial Bureau)
If the state has other support policies and measures related to the stable and healthy development of service enterprises, Shanghai will comply with them. Relevant departments of the Shanghai Municipal Government are responsible for formulating and promulgating the implementation details of this policy measure; the district governments may issue specific implementation measures based on actual conditions. The implementation period of this policy measure will be implemented from the date of issuance, and it will be valid for three months after the end of the pneumonia epidemic of new-type coronavirus infection (if the specific policy measure has a clear implementation period, the provisions shall be followed).
Source: Shanghai Economic and Information Commission