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上海复工复产50问(五) 50 Q&As on Work and Production Resumption in Shanghai(Ⅴ)

2022年05月04日 08:48
 

05

各方纾困政策

Bailout Policies in Various Aspects


36、上海的企业可以享受哪些租金减免?

36. What kind of rent waivers or reduction are enterprises in Shanghai entitled to?


答:根据《上海市全力抗疫情助企业促发展的若干政策措施》,承租国有房屋从事生产经营活动的小微企业和个体工商户,2022年免除3个月租金,2022年被列为疫情中高风险地区所在的街镇行政区域或因落实防疫要求严重影响经营活动的,全年合计免除6个月租金。存在间接承租情形的,转租人不享受本次减免政策,相关国有企事业单位要确保免租措施惠及最终承租人。

A: According to the Several Policy Measures of Shanghai on Fully Supporting the Anti-Epidemic Actions and Promoting the Development of Enterprises, the small & micro businesses and the self-employed which rent state-owned properties for operation and production are entitled to a three-month rent waiver in 2022. Those located in a medium or high-risk sub-district/town in 2022 or whose operating activities are severely affected due to anti-epidemic requirements are entitled to a six-month rent waiver in total during the year. For a sublease, the sub-lessor are not entitled to this policy, and the relevant state-owned enterprises or pubic service institutions must make sure that the policy benefit the final tenant.  


同时,鼓励大型商务楼宇、商场、园区等各类市场运营主体在协商的基础上,为实体经营的承租户适当减免租金,政府各类扶持政策优先支持主动减免房租的市场主体。因此,如果房东是国有企事业单位,是可以免租并且惠及最终承租人的,如果是非国有企业,建议与房东积极协商,争取部分租金减免。

In addition, various market entities including large commercial properties, malls, and parks are encouraged to waive or reduce the rent of their tenants engaging in physical operating activities to a moderate extent upon consultation. The government’s policies give priority to the market entities actively waiving or reducing their tenants’ rent. Therefore, if the landlord is a state-owned enterprise or a public service institution, rent may be waived to benefit the final tenant. If the landlord is a not a state-owned enterprise, the tenant is suggested to negotiate with the landlord to seek a rent reduction.  

 

37、哪些企业可以享受社保扶持政策?

37. Which enterprises are entitled to the policy support for social security?


答:目前国家的扶持政策是社保缓缴,范围已经从餐饮、零售、旅游、民航、公路水路铁路运输等特困行业扩大到了受疫情影响的所有困难中小微企业、个体工商户。

A: The current policy support is deferral of social security payment, with the scope extended to all the micro, small and medium-sized businesses and self-employed people in difficulties due to the impact of the COVID-19 from industries in dire straits including catering, retail, tourism, civil aviation, road, water and rail transportation.


38、企业可以享受哪些税收优惠?

38. What preferential tax treatments can enterprises be entitled to?


答:3月24日,财政部、税务总局发布《关于对增值税小规模纳税人免征增值税的公告》,明确今年4月1日至12月31日,增值税小规模纳税人适用3%征收率的应税销售收入,免征增值税;适用3%预征率的预缴增值税项目,暂停预缴增值税。

A: According to the Announcement on Exempting Small-Scale value‑added tax (VAT) Taxpayers from VAT jointly released by the Ministry of Finance and the State Taxation Administration on March 24, small‑scale VAT taxpayers with taxable sales income subject to a 3% tax rate are exempted from VAT payment from April 1 to December 31, 2022. For prepaid VAT items subject to a 3% pre-levy rate, prepayment will be suspended.


根据《上海市全力抗疫情助企业促发展的若干政策措施》,落实对增值税留抵税额实施大规模退税政策,优先安排小微企业,对小微企业以及按照一般计税方式纳税的个体工商户,存量留抵税额于2022年6月底前一次性全额退还,增量留抵税额自2022年4月1日起按月全额退还。

According to Several Policy Measures of Shanghai on Fully Supporting the Anti-Epidemic Actions and Promoting the Development of Enterprises, uncredited VAT refund will be implemented on a large scale, and priority will be given to micro and small enterprises. For micro and small enterprises and general self-employed VAT payers, period-end uncredited VAT will be refunded in one lump sum by the end of June 2022, and a full refund of incremental uncredited VAT will be granted on a monthly basis starting on 1 April 2022.


另外,重点面向中小微企业和个体工商户,加大力度实施一批税收优惠政策,对小规模纳税人阶段性免征增值税,对小型微利企业年应纳税所得额超过100万元但不超过300万元的部分再减半征收企业所得税,将科技型中小企业研发费用加计扣除比例提高到100%,加大中小微企业设备器具税前扣除力度。将资源税、城市维护建设税、房产税、城镇土地使用税、印花税(不含证券交易印花税)、耕地占用税和教育费附加、地方教育附加等“六税两费”减免政策适用主体范围扩展至小型微利企业和个体工商户,并在国家规定减免幅度内按照顶格执行。

In addition, a series of more preferential tax treatments will be implemented for micro, small and medium-sized businesses and self-employed people. Small-scale taxpayers will be exempted temporarily from VAT; for small low-profit enterprises, the corporate income tax of the taxable income of exceeding one million yuan but no more than three million yuan a year will be halved; the percentage of weighted pre-tax deduction for the R&D costs of small and medium-sized technological enterprises is raised to 100%; the pre-tax deductions for equipment and appliances of micro, small and medium-sized enterprises will be stepped up. The coverage of the policy to reduce or waive six taxes and two fees including resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding stamp tax on securities and securities transactions), cultivated land occupation tax, education and education surcharge, and local education surcharge will be expanded to small low-profit enterprises and self-employed people, and the taxes and fees will be waived or reduced according to the highest percentage provided for by the State.

 

39、企业可以享受哪些援企政策?

39. Which support policies can enterprises be entitled to?


答:《上海市全力抗疫情助企业促发展的若干政策措施》明确,继续实施1%的失业保险缴费费率政策,继续阶段性下调20%工伤保险行业基准费率;实施培训补贴、创业扶持、工会经费返还等稳岗扩岗政策;支持和规范发展新就业形态。其中在稳岗扩岗上,鼓励企业开展员工职业技能培训,对受疫情影响的各类企业、社会组织为本单位实际用工的从业人员开展与本单位主营业务相关的各类线上职业培训,按照规定给予线上职业培训补贴。鼓励创业孵化示范基地对在孵创业企业减免房租;受疫情影响较大的创业组织和个人可向经办银行申请。

A: The Several Policy Measures of Shanghai on Fully Supporting the Anti-Epidemic Actions and Promoting the Development of Enterprises provides multiple support policies to enterprises, such as continuing to implement 1% unemployment insurance contribution rate, temporarily lowering the industry base rate by 20% for work-related injury insurance; adopting policies for stabilizing and expanding employment including subsidized training, entrepreneurship support and refund of trade union funds; supporting and regulating the development of new forms of employment. To stabilize and expand employment, enterprises are encouraged to conduct vocational skill training for their staff, and government subsidies will be provided to various kinds of online vocational skill training conducted by various enterprises and social organizations affected by the COVID-19 for the staff they actually employ in their primary businesses. Entrepreneurship incubation demonstration bases are given incentives to waive or reduce the rent of startups being incubated; the organizations and individuals creating a business that are greatly impacted by the epidemic may submit an application to their bank of deposit.


创业担保贷款展期还款,原则上不超过1年,并可继续享受财政贴息支持。对小微企业工会上缴的经费实行全额回拨。

Repayment of entrepreneurship guaranteed loans can be extended for no more than one year in principle, and government’s interest subsidy will be granted continuously. Funds contributed by the trade unions of micro and small enterprises will be fully refunded.


4月27日召开的国务院常务会议提出,支持地方对特困行业用电实行阶段性优惠,继续给予中小微企业宽带和专线资费优惠,为线上就业创业等降低成本。

The State Council’s executive meeting on April 22 decided to support local governments in providing temporarily preferential electricity prices to industries in dire straits, and to continue to give discounted rates of broadband and dedicated Internet access to micro, small and medium-sized enterprises so as to reduce their costs of employment and entrepreneurship online.


40、对受疫情影响面临较大困难的行业领域有哪些金融政策支持?

40. What kind of financial policy support is provided to industries/fields facing great difficulties due to the impact of the COVID-19?


答:要对受疫情持续影响面临较大困难的行业领域,加大金融支持,综合运用无缝续贷、随借随还贷款、信用贷款、供应链金融等多种服务方式,实施线上办理、免申即享等便利化措施,有效缓解相关市场主体的融资困难。

A: For industries/fields facing great difficulties due to the impact of the COVID-19, financial support is stepped up including loan extension on a seamless basis, borrow-and-return loans, credit loans and supply chain finance. Facilitation measures are also taken such as online processing and loan services without submitting application, so as to effectively address the financing difficulties faced by relevant market entities.


41、针对小微和民营企业有哪些金融支持政策?

41. What financial policy support is provided to micro and small as well as private enterprises?


答:引导金融机构加大普惠小微贷款投放力度,优先支持困难行业特别是小微企业和民营企业。积极用好国家对地方法人银行普惠小微贷款余额增量的1%提供激励资金政策,支持符合条件的地方法人银行向人民银行申请普惠小微贷款再贷款优惠资金。进一步增加小微企业首贷、信用贷款、无还本续贷,对受疫情影响的困难企业不盲目惜贷、抽贷、断贷、压贷。将受疫情影响的困难行业纳入重点行业目录,对在沪银行发放普惠小微企业贷款给予奖励。进一步发挥“银税互动”“信易贷”等平台作用,为银行等金融机构使用公共信用信息提供便利。完善信用修复机制,积极协助受疫情影响的企业和个人开展信用修复工作。

A: Financial institutions are guided to increase inclusive small and micro loans to industries in difficulties especially micro & small enterprises and private enterprises. Local incorporated banks are encouraged to make better use of the policy that the People’s Bank of China (PBOC), which provides a local incorporated bank with 1% of its quarter-on-quarter increase in the inclusive small and micro loan balance as incentive funds. Qualified local incorporated banks are also supported in applying to PBOC for re-lending funds at preferential rates based on their inclusive micro and small loan balance. Financial institutions are encouraged to further increase first-time loans, credit loans, and loan renewals without repayment of principal for micro and small businesses, and for businesses in difficulties due to the impact of the COVID-19, blind credit rationing, forced earlier repayment of loans, loan suspension and intentional delay in granting loans should be avoided. Industries in difficulties due to the epidemic are included in the category of key industries, and incentives are provided to Shanghai-based banks which grant inclusive micro & small loans. Platforms such as Banking and Taxation Interaction and Credit China should be made better use to facilitate banks and other financial institutions in using public credit information. The credit restoration mechanism is further improved, and assistance is actively provided to businesses and individuals affected by the COVID-19 in credit restoration.


42、地方金融组织有哪些金融纾困举措?

42. What financial bailout measures are taken by local financial organizations?


答:鼓励和支持经营管理较好、风控能力较强、监管评价良好的小额贷款公司通过发行债券、股东借款、同业拆借、以本公司发放贷款为基础资产发行资产证券化产品等方式融入资金,服务实体经济。

A: Microfinance companies with sound operation and management, robust risk management and positive feedback from regulators are encouraged to raise funds through issuance of bonds, loans from shareholders, inter-bank funding, and issuance of asset-backed securitized products with loans granted by them as underlying assets to serve the real economy.


2022年3月1日至9月30日期间到期的普惠型小额贷款,企业保持有效担保安排或提供替代安排,且承诺保持就业岗位基本稳定的,还本付息日期可视情最长延至2022年12月31日,并免收罚息。

For an inclusive micro & small loan due from March 1 to September 30, 2022, if the business borrower keeps the guarantee arrangement valid or provides an alternative arrangement, and pledges to keep its staff basically stable, the period for repayments of principal and interest may be extended to as late as December 31, 2022 according to the actual situation, and no penalty interest is collected.


鼓励和支持银行业金融机构加强与地方金融组织的合作,向依法合规经营的地方金融组织提供融资支持,提高对小额贷款公司、融资租赁、商业保理等机构的授信额度,降低融资成本。为抗疫相关企业在区域性股权市场挂牌融资开通优先服务通道,简化“抗疫债”等特色可转债产品发行转让程序。  

Banking institutions are encouraged to strengthen cooperation with local financial organizations by providing financing support to those operating pursuant to the law and compliance requirements, increasing credit lines for microfinance companies, and finance lease & commercial factoring institutions, and reducing financing costs. Fast -track services are provided to anti-epidemic businesses to help them get listed and raise funds on regional equity markets. The procedures for issuing and transferring special convertible bond products like “Anti-Epidemic Bond” are simplified.


43、再贷款政策将重点支持哪些行业领域?

43. Which industries/fields are the focus of the re-lending policy?


答:积极运用煤炭清洁高效利用专项再贷款和碳减排支持工具,支持对符合条件煤电机组升级改造;积极运用国家交通物流领域1000亿元再贷款,加大对物流航运循环畅通的金融支持力度;积极运用国家2000亿元科技创新再贷款,加大对企业科技开发和技术改造的支持力度;放开每亿元支农再贷款支持的经营主体户数限制,让支农再贷款资金惠及更多涉农经营主体。

A: Dedicated re-lending vehicles for clean, efficient coal use and carbon reduction are actively used to support the upgrade & transformation of eligible coal-fired electric generating units; the national re-lending facility worth RMB 100 billion yuan for transport & logistics is actively used to step up the financial support for the circulation and smooth flow of logistics and shipping; the national re-lending facility worth RMB 200 billion yuan for technological innovation is actively used to ramp up the support for enterprises’ technological development and transformation; limit on the number of operating entities per one hundred million yuan re-lending for agriculture can support is removed so that re-lending funds for agriculture can benefit more agriculture-related operating entities.


44、银行机构对于新增贷款有什么政策支持?

44. What policy support are provided by banking institutions concerning newly-added loans?


答:金融机构要努力挖掘新增贷款客户,提高首贷户比率,做到能贷尽贷、应贷尽贷。持续加大对医疗服务单位、抗疫物资生产企业、城市运行保障单位、从事主副食品和生活必需品经营的小微企业和个体经营户的新增融资服务。

A: Financial institutions should strive to acquire customers of newly-added loans, raise the proportion of first-time borrowers, and make sure that each loan applicant who is eligible receives the correct amount of financial assistance and that each eligible loan borrower gets the financial assistance he/she deserves. Newly-added financing services for medical institutions, enterprises producing anti-epidemic materials, units supporting urban operations, micro and small enterprises and self-employed people engaged in operations of staple and non-staple food and daily necessities should be stepped up continuously.


45、加强融资担保支持有哪些政策?

45. What policies are adopted for strengthening support to financing guarantee?


答:推动政府性融资担保机构为符合条件的中小微企业和个体工商户提供融资增信支持,帮助受疫情影响较大的企业续保续贷,加大对受疫情影响个人和企业的创业担保贷款扶持力度。

A: Government-controlled financing guarantee institutions are driven to provide financing credit enhancement support to eligible micro, small and medium-sized enterprises and self-employed people, help enterprises affected more by the epidemic to renew guarantee and loans, and ramp up the support of entrepreneurship guaranteed loans to individuals and businesses affected by the COVID-19.


对防疫重点企业和受疫情影响较大的中小微企业2022年新申请的银行贷款,市融资担保中心融资担保费率为0.5%,再担保费率减半收取,对创业担保贷款继续免收担保费。

For bank loans newly applied in 2022 by key anti-COVID-19 businesses and micro, small and medium-sized enterprises suffering a lot from the epidemic, Shanghai Municipal Financing Guarantee Center charges financing guarantee fees at a rate of 0.5%, halves the rate of re-guarantee fees, and continues to waive guarantee fees for entrepreneurship guaranteed loans.


46、金融机构减费让利、降低企业综合融资成本有哪些政策支持?

46. What policy support is provided by financial institutions for reducing fees, conceding part of earnings, and lowering the overall financing costs of enterprises?


答:发挥贷款市场报价利率(LPR)改革作用,促进小微企业融资成本下行。用好用足再贷款、再贴现政策工具和各项贴息政策,向实体经济合理让利。

A: The loan prime rate (LPR) is used as a reform measure to lower the financing costs of micro & small enterprises. Re-lending & re-discount policy tools and various government interest subsidy policies should be used to the greatest extent to concede part of earnings to the real economy.


压缩融资链条和中间环节,信贷环节取消部分收费项目和不合理条件,增信环节通过多种方式为企业减负。对小微企业和受疫情严重影响的人群在账户管理、支付结算、融资担保等方面手续费实施减免。

Financing chain and intermediate links are shortened, some fee items and unreasonable conditions in the chain are eliminated, and several methods are used to  increase credit and reduce enterprises’ burden. Micro and small enterprises and people suffering severely during the epidemic are provided with a waiver or reduction of charges for account management, payment settlement and financing guarantee.


建立健全政策性银行与中小商业银行转贷款合作模式,增加投放规模,降低融资成本,重点支持制造业、外向型经济和“三农”领域复工复产。探索采取息费优惠减免、保险优惠赠送等方式,加大对防疫重点企业、困难人群的帮扶力度。

A sub-loan cooperation model has been established between policy banks and small and medium-sized commercial banks. The scale of granted loans is increased at a lower financing cost. Priority is given to the resumption of work & production in the manufacturing industry, export-oriented businesses and in the fields of agriculture, rural areas and farmers. Interest and fee waivers or reductions, free insurance and other ways are adopted to ramp up support to key anti- epidemic businesses and people in difficulties amid the epidemic.


推动金融机构降低银行账户服务收费、人民币转账汇款手续费、银行卡刷卡手续费、电子银行服务收费、支付账户服务费等。

Financial institutions are driven to reduce bank account service fees, RMB transferring fees, bank card swiping fees, e-banking service fees, payment account service fees.


47、地方金融组织对中小微企业有哪些减费让利措施?

47. What fee reduction & earnings concession measures are taken by local financial organizations for micro, small and medium-sized enterprises?


答:地方金融组织适当降低对抗疫相关的中小微企业和受疫情影响较大的行业的贷款利率、担保费率、典当综合费率等融资成本。对防疫重点企业和受疫情影响较大的中小微企业2022年新申请的银行贷款,市融资担保中心融资担保费率为0.5%,再担保费率减半收取,对创业担保贷款继续免收担保费。对在抗疫工作中发挥突出作用的企业,相应减免其在区域性股权市场的挂牌、融资、发债审核费,对为防疫企业提供挂牌、融资、发债服务的中介机构,相应减免其预审服务费。

A: Local financial organizations lowers to a reasonable extent the financing costs of micro, small and medium-sized enterprises and industries greatly affected by the epidemic, including loan rates, guarantee rates and overall pawn rates. For bank loans newly applied in 2022 by key anti-epidemic businesses  and micro, small and medium-sized enterprises suffering a lot in the epidemic, Shanghai Municipal Financing Guarantee Center charges financing guarantee fees at a rate of 0.5%, halves the rate for re-guarantee fees, and continues to waive guarantee fees for entrepreneurship guaranteed loans. For businesses playing a prominent role in combating the epidemic, the fees for their listing, financing and issuance of bonds on regional equity markets are waived and reduced accordingly. For intermediary institutions providing services for the listing, financing and bond issuance of anti-epidemic enterprises, their pre-review fees are waived and reduced accordingly.

 

48、针对餐饮等生活服务业的金融纾困扶持措施有哪些?

48. What financial bailout measures are provided to life service industries such as catering?


答:创新融资方式,鼓励金融机构利用应收账款、订单等信息向餐饮企业发放信用贷款。

A: A new financing method is created, by which financial institutions are encouraged to grant catering businesses credit loans according to accounts receivable, orders and other relevant information.


49、针对零售业的金融纾困扶持措施有哪些?

49. What financial bailout measures are provided to the retail industry?


答:对应急保供、重点培育、便民生活圈建设等列入支持名单的企业,鼓励金融机构加大信贷支持并降低贷款利率,适当给予贷款贴息。支持批发市场、超市卖场、电商平台、城市生活物资配送等保供企业正常运行,着力畅通省际和市内物流运输绿色通道,加大主副食品货源组织。推动金融机构与零售行业主管部门信息共享,运用中小微企业和个体工商户的交易流水、经营用房租赁以及有关信用信息等数据,鼓励发放更多信用贷款。

A: For businesses on the support list in the fields of emergency response, ensuring supply of necessaries, critical startups, or building a convenient life circle, financial institutions are encouraged to step up credit support and to lower loan rates, and government interest subsidies are also provided to a reasonable extent. Support is provided to ensure the normal operation of wholesale markets, supermarkets, malls, e-commerce platforms, and supply delivery businesses. More effort is made to smooth the green logistic transport channels across provinces and within the city, and more effort is put into increase sources of staple and non-staple food. Sharing information between financial institutions and the competent departments of the retail industry is advanced, and financial institutions are encouraged to grant more credit loans by using transaction records, information of rented operation properties, relevant credit information and other relevant data of micro, small and medium-sized enterprises and self-employed people.


50、针对旅游业的金融纾困扶持措施有哪些?

50. What financial bailout measures are taken for the tourism industry?


答:对符合条件的旅行社,旅游服务质量保证金暂退比例由80%提高到90%,在全市范围开展保险代替保证金试点。鼓励政府性融资担保机构为符合条件的旅游业经营主体提供融资增信支持,帮助受疫情影响企业续保续贷。加大旅游专项资金支持力度,对符合条件的旅行社、A级旅游景区等旅游企业给予贷款贴息支持。

A: For eligible travel agencies, the percentage of temporary refund of tourism service quality deposits is increased to 90% from 80%, and the pilot project of substituting insurance for deposits is launched around the city. Government-controlled financing guarantee institutions are encouraged to provide more financing to eligible operating entities in the tourism industry and help businesses affected by the epidemic to renew guarantee and loans. Special funds for tourism are used to provide more support, and government interest subsidies are provided to tourism businesses including travel agencies and A-grade tourist attractions.


51、针对交通运输业有哪些金融纾困扶持措施?

51. What financial bailout measures are taken for the transport industry?


答:落实国家继续通过民航发展基金对符合条件的航空航线予以补贴,对民航基础设施贷款给予贴息支持。对受疫情影响严重的航空公司和民航机场发行债务融资工具建立绿色通道。对民航基础设施贷款给予贴息支持。对受疫情影响严重的航空公司和民航机场发行债务融资工具建立绿色通道。

A: Subsidies are continuously provided to eligible routes through the civil aviation development fund, and interest subsidies are provided to civil aviation infrastructure loans. A green channel is established for airline companies and civil aviation airports severely affected by the epidemic to facilitate them in issuing debt financing instruments.


52、针对货运物流行业有哪些金融纾困扶持措施?

52. What financial bailout measures are taken for the freight and logistics industry?


答:加大向运输物流企业和货车司机等个人的信贷支持和保险保障力度。鼓励银行保险机构按市场化原则优化审批流程,对承担疫情防控和应急运输任务较重的交通运输企业提供灵活便捷的金融服务。引导保险公司积极发展货物运输保险、道路货物运输承运人责任保险等产品,为物流业及相关人群提供风险保障。加强对航运物流业复工复产的金融支持,确保国际供应链物流通道畅通。

A: Greater credit and insurance support are provided to logistics businesses and truck drivers. Banking and insurance institutions are encouraged to optimize their review and approval process based on the market and to provide flexible, convenient financial services to transport businesses performing a greater task in epidemic prevention and control and emergency transport. Insurers are guided to actively develop freight insurance, road carrier’s liability insurance and other products to provide insurance security to the logistics industry and people involved. Financial support for the resumption of work and production in the shipping & logistics industry is strengthened to guarantee smooth flow of goods in the international supply chains.


注:政策持续更新中。

Note: Policies are being updated.


中文来源:上海发布

Translated from the text of Shanghai Fabu (Original text in Chinese prevails in case of discrepancies)