[REVIEW] The State Council called for the implementation of the preferential tax policies for small micro-enterprise development. Increase value-added tax and business tax threshold; small profit halved the corporate income tax policy, extended to the end of 2015 and expanded in scope. Other legally established the National SME Development Fund.
Provinces, autonomous regions and municipalities directly under the Central People's Government, wagons, agencies directly under:
Small micro-enterprise has an irreplaceable role in increasing employment, promoting economic growth, technological innovation and social harmony and stability, economic and social development is of strategic importance. The CPC Central Committee and State Council attach great importance to the development of small micro-enterprises and issued a series of financial and tax support policies, and achieved positive results. But by the impact of domestic and international economic situation is complex and changeable, small micro-enterprises operating pressure, rising costs, financing difficulties and emphasis on taxes and other issues are still outstanding, must pay close attention. To further support the healthy development of small micro-enterprises, is to make the following comments.
A full understanding of the importance of further support the healthy development of small micro-enterprises
(A) to enhance the confidence of doing the work of the small micro-enterprises. Government and relevant departments at all levels facing the development of small micro-enterprises, new issues should attach great importance to enhance confidence, strengthen their support to support the healthy development of small micro-enterprises as to consolidate and expand the achievements of the response to the international financial crisis, to maintain stable economic development is an important initiative, on the more important position. Scientific analysis, correct understanding, and actively study to take a more targeted policy measures to help small and micro enterprises to boost confidence, and sound operation, to improve profitability and development potential, and enhance their capacity for sustainable development.
Second, to further increase the small micro-enterprise financial and taxation support
(B) the implementation of the preferential tax policies for small micro-enterprise development. Increase value-added tax and business tax threshold; small profit halved the corporate income tax policy, extended to the end of 2015 and expand the range; eligible countries of a public service demonstration platform technology service platform into the existing science and technology development products imports of preferential tax policies range; exempt from stamp duty on financial institutions and small micro-enterprise loan contracts signed since November 1, 2011 to October 2014, 31, agriculture-related loans and SME loan losses of financial firms ready to Golden Tax deducted before the policy was extended to the end of 2013, will meet the conditions for rural financial institutions, finance and insurance income reduced rate of 3% of business tax policy was extended to the end of 2015. Accelerating business tax reform to levy VAT pilot, the service industry business tax gradually resolve the double taxation problem. Combine to deepen the tax system, improve the structural tax policies, the study further supports the tax system for small micro-enterprise development.
(C) improve the financial funds to support policy. Give full play to existing SME special funds to support the guiding role, 2012, the total size of funds increased by 12.87 billion yuan to 141.7 billion, after increasing every year. Special funds to reflect the policy guidance, to enhance the relevance, continuity and operability, the prominent use of the funds focus on small micro-enterprises and central and western regions tilt.
(D) in accordance with the law established the National SME Development Fund. The Fund is financed from the central budget for the income of the fund, donations. The central government allocated 15 billion yuan of funds, over five years in place, arrange 30 billion yuan in 2012. The fund is mainly used to guide local venture capital institutions and other social funds to support small micro-enterprises in the start-up period. Encourage the donation to the fund of funds. On the part of enterprises, institutions, social organizations and individuals to donate funds to the Fund, less than 12% of the total annual profits, personal declaration of personal income tax taxable income of less than 30% of the part granted tax deduction is calculated and paid income tax .
(E) government procurement to support small-scale micro-enterprise development. The share of the preparation of department budget responsibility rests with departments, should be scheduled not less than 18% of the total budget of the annual government procurement projects specifically for the small micro-enterprise procurement. Assessment of government procurement, small micro-enterprise product visualization in different sectors to give 6% -10% price deduction. Deduction of 2% -3% of the price to encourage large and medium-sized enterprises and small micro-enterprises to form a consortium to jointly participate in government procurement, small and micro enterprises accounted for the Commonwealth share of more than 30% can be given to the Commonwealth. Promote government procurement credit guarantee pilot projects to encourage small and micro enterprises to participate in government procurement to provide a tender guarantee, performance guarantee and financing of guarantees and other services.
(6) continue to some SheQi charges relief and clean up the cancellation of various non-compliance fees. Implementation of the central and provincial finances, the pricing department has announced the cancellation of administrative fees. Administrative fees since January 1, 2012 to 2014 in December 31, three years on a small micro-enterprises are exempt from part of the management class, register and license class. Of cleanup cancel a number of provinces (autonomous regions and municipalities), the establishment of the enterprises involved in administrative fees. Specification involving administrative licensing and mandatory access to operational and service charges. Continue to do a special clean-up of toll roads, reduce logistics costs. To increase the supervision and inspection to the enterprise arbitrary charges, fines and levies behavior, strict implementation of the fee system of notification, to strengthen the social and public opinion. Perfect SheQi fee rights mechanisms.
Third, efforts to ease the financing difficulties of small micro-enterprises
(7) implement the financial policies to support the development of small micro-enterprises. Banking financial institutions on the growth of small micro-enterprise loans of not less than the average growth rate of total loans, the increment above the year-earlier level, the lower the deposit reserve ratio to meet the requirements of financial institutions continue to implement. Commercial banks to give credit support to deal with small micro-enterprises in line with national industrial policy and credit policy. Encourage financial institutions to establish a scientific and reasonable small micro-enterprise loan pricing mechanism, under the premise of the legal, compliance and risk controlled independently determine the lending rates by commercial banks to give priority to support innovative and entrepreneurial small micro-enterprises. The establishment of small business credit reward appraisal system to implement the introduction of small micro-enterprise financial services regulatory policy of differentiation, an appropriate increase in the tolerance of non-performing loan rate of small micro-enterprises. Further study and improve the small business loan write-offs with the relevant provisions to simplify the write-offs program to improve the efficiency of small micro-enterprise loan write-offs. Priority support to qualified commercial banks to issue special for small micro-enterprise loans, financial bonds. Commercial banks to support the development of various types of financial products and services for small micro-business characteristics, the positive development of the district finance, supply chain financing and other financing methods. Strengthening the statistical monitoring of small micro-enterprise loans.
(H) to speed up the development of small financial institutions. Under the premise of strengthening supervision and risk prevention, and appropriate relaxation of private capital, foreign investment, international organizations, funds shares set up the conditions of financial institutions. Appropriate to relax the single investor ownership of small loan companies limit. Support and encourage qualified banking financial institutions to focus on the central and western establishment of village banks. Strengthen the market position of small financial institutions for small micro-enterprise services, innovative financial products and services, optimize business processes, improve service efficiency. Guide small financial institutions to increase the service network, extending to the county and township. Meet the requirements of small loan companies can be restructured in accordance with the relevant provisions for the rural banks.
(I) expanding financing channels. To build a fast and convenient financing platform to support public financing of eligible small businesses, and the issuance of bonds. Bond Market and promote the multi-level, play the bond market for micro-main financial support. Speed up the unified regulation of the OTC market pace of construction, to provide the services of the capital market in resource allocation is not yet meet the listing requirements of the small micro-enterprises. Small micro-enterprises and gradually expand the collection of bills, collection of bonds, a collection of the issue size of the trust and short-term financing bills. An active and steady development of private equity and venture capital and other financing tools, and improve the venture capital support mechanisms to support the start-up and innovation in small micro-enterprise development. Support small and micro-enterprises to take the pledge of intellectual property, warehouse receipts pledge, shop operators the right to pledge, pledge of commercial credit insurance policies, the commercial factoring, pawn shops and other financing. Equipment leasing services for small and micro-enterprise is encouraged. Positive development of small micro-enterprise loan guarantee insurance and credit insurance. Accelerate the small micro-enterprise financing service system. Depth of technology and financial combination of the pilot, to create a favorable investment environment for innovative small and micro-enterprises.
(10) Strengthening of small micro-enterprise credit guarantee services. Vigorously promote the SME credit guarantee system, continue to implement policies that meet the requirements of credit guarantee agencies are exempt from sales tax, to increase the guidance of the central finance support to encourage guarantee agencies to increase the size of the small micro-enterprise guarantee business, reduce small-scale micro-enterprises guarantee fees. Guide foreign investment to the establishment of the guarantee institutions for small and micro enterprises, to accelerate the use of foreign capital to set up a guarantee company pilot. Actively develop the re-guarantee institutions, and strengthen risk diversification, increasing the credit function. Credit insurance services, customized insurance products in line with the needs of small micro-enterprises, expansion of service coverage. Promote the establishment of risk-sharing mechanism between guarantee agencies and the banking financial institutions. Accelerating the construction of enterprise credit system, the practical implementation of enterprise credit information collecting and credit rating evaluation.
(11) regulate the financing of small micro-enterprise services. In addition to the syndicated loan, prohibit financial institutions charge a commitment fee for small micro-enterprise loans, fund management fees. Carry out commercial banking services fee check. Strict restrictions on financial institutions to small micro-enterprises to receive financial advisor fees, consulting fees and clean-up to correct the unreasonable charges of financial services. Effectively curb the tendency of private lending loan sharks, and large enterprises in disguise lending phenomenon, cracking down on illegal fund raising, financial pyramid schemes and other illegal activities. Strictly prohibited financial practitioners involved in private lending. Study and formulate policies and measures to prevent large enterprises with protracted arrears to the small micro-enterprise funds.
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