In order to fully mitigate the impact of the current epidemic, focus on the urgent needs of small, medium-sized and micro enterprises, further restore market confidence, stabilize expectations, and minimize the impact of the epidemic on economic and social development, the following policies and measures are proposed.

1、 Deferred payment and exemption of various taxes. We will fully implement the policies and regulations on the phased exemption of VAT and the suspension of prepayment of VAT for small-scale VAT taxpayers. "Six taxes and two fees" will be reduced for small-scale VAT taxpayers, small low profit enterprises and individual businesses. Further strengthen the implementation of VAT rebate policy at the end of the period. Exemption from property tax and urban land use tax on wholesale markets for agricultural products and farmers' markets. The house property tax and urban land use tax shall be exempted for enterprises undertaking policy businesses of commodity reserve. Taxpayers in accommodation, catering, sports and entertainment, transportation, tourism, retail, warehousing and other industries and small-scale VAT taxpayers seriously affected by the epidemic will be temporarily exempted from property tax and urban land use tax in 2022. Taxpayers in other industries may apply for reduction or exemption of property tax and urban land use tax if they really have difficulties in production and operation. We will continue to implement the moratorium on the payment of some taxes by small, medium-sized and micro enterprises in manufacturing. (Responsible units: Municipal Taxation Bureau and Finance Bureau)
2、 Increase tax deduction. If the unit value of equipment and appliances newly purchased by small, medium-sized and micro enterprises in our city in 2022 is more than 5 million yuan, they will voluntarily choose to deduct them before enterprise income tax according to a certain proportion of the unit value. For qualified venture capital enterprises and start-ups invested by angel investors, the taxable income will be deducted according to a certain proportion of the investment amount. For qualified third-party enterprises engaged in pollution prevention and control, the enterprise income tax shall be levied at a reduced rate of 15%. (Responsible units: Municipal Taxation Bureau, Finance Bureau, Science and Technology Bureau)

3、 Reduce the burden of enterprise rent. In areas classified as high-risk areas, rent will be reduced or exempted for 6 months for small and micro enterprises and self-employed businesses in the service industry of state-owned real estate leased by municipal and district administrative institutions and state-owned enterprises (including wholly-owned, holding and actually controlled enterprises), while rent will be reduced or exempted for 3 months in other areas. Advocate non-state-owned property owners and tenants to overcome difficulties and negotiate rent free, rent reduction and rent postponement. All financial institutions are encouraged to provide support such as preferential interest rate mortgage loans based on house rental income to lessors with rent reduction or exemption. (Responsible units: Municipal Finance Bureau, State owned Assets Supervision and Administration Commission, Office Affairs Bureau, Real Estate Bureau, Local Financial Supervision Bureau, and the Business Management Department of the People's Bank of China Nanjing Branch)

4、 Strengthen financial credit support. Give play to the guiding role of the "Ning Chuang Dai" risk compensation fund pool, and encourage financial institutions to increase credit loans and initial loans to small and medium-sized enterprises and individual businesses. Encourage financial institutions to set up more loan products for small, medium-sized and micro enterprises and individual businesses, and provide loan support at preferential interest rates. We will improve the mechanism for loan renewal without repayment of principal and emergency re lending, support banking institutions to grant revolving credit to small, medium-sized and micro enterprises, and repay loans as they are borrowed, and implement the policy requirements of not blindly withdrawing loans, breaking loans, and squeezing loans. (Responsible units: Municipal Finance Bureau, Local Financial Supervision Bureau, and the Business Management Department of the People's Bank of China Nanjing Branch)

5、 Issue discount interest on operating loans. For the small and micro enterprises in the fields of accommodation, catering, sports and entertainment, transportation, tourism, retail, warehousing and other industries affected by the epidemic, the new working capital loans applied for and obtained from banks between April 1 and June 30, 2022 will be given a three-month discount at an annual interest rate of 1%. (Responsible units: Municipal Finance Bureau, Local Financial Supervision Bureau, and the Business Management Department of the People's Bank of China Nanjing Branch)

6、 Optimize financing guarantee services. Guide and promote the financing guarantee institutions to reduce the guarantee rate and support small and rural enterprises, and give rewards to the small and micro enterprises, "agriculture, rural areas and farmers", science and technology, culture, and strategic emerging industry enterprises whose guarantee rate is less than 10 million yuan and the rate is not more than 1.5%. We will carry out cooperation among the government, banks, guarantees and re guarantees, and support our city's financing guarantee institutions to provide premium free policy guarantee services for unsecured and unsecured working capital loans of less than 10 million yuan for small and micro enterprises. (Responsible units: Municipal Local Financial Supervision Bureau, Finance Bureau, Bureau of Industry and Information Technology, Bureau of Agriculture and Rural Affairs, and the Business Management Department of the People's Bank of China Nanjing Branch)

7、 Improve the level of social security assistance. We will continue to implement the policy of reducing unemployment insurance rates by stages. The unit contribution rate of the basic medical insurance (including maternity insurance) for employees of the employer will be lowered from 9.8% to 8.8%. For qualified enterprises with difficulties, after being approved by the financial, tax and human resources and social security departments, they can continue to defer the payment of three social insurance premiums, namely, old-age insurance, unemployment insurance and work-related injury insurance. The period of deferral shall not exceed six months, and no late fees shall be charged during the deferral period. (Responsible units: Municipal Human Resources and Social Security Bureau, Medical Insurance Bureau, Finance Bureau, Tax Bureau)

8、 Reduce wage expenditure. For small, medium-sized and micro enterprises seriously affected by the epidemic situation, they can apply for reducing the proportion of housing provident fund payment or postponing the payment according to the regulations. The period of postponement shall not exceed 6 months. During the period of such postponement, the enterprise will not affect the normal withdrawal of housing provident fund and the application for housing provident fund loans. For small and micro enterprises that conform to the Regulations on the Classification Standards for Small and Medium sized Enterprises (MIIT Lian Enterprise [2011] No. 300), the full amount of trade union funds will continue to be returned, and the deadline will be extended to December 31, 2022. (Responsible units: Municipal Finance Bureau, Development and Reform Commission, Provident Fund Center, and Federation of Trade Unions)

9、 Ensure that the enterprise stays on the job. If the enterprise organizes pre job training, post skill improvement training or project based training for employees, corresponding training subsidies will be given. Small and micro enterprises that recruit college graduates (including qualified overseas students), senior workers, technician classes (preparatory technician classes) and vocational education graduates of special education colleges within two years of graduation, sign labor contracts of more than one year and participate in the insurance, can be given a social insurance subsidy of one year according to the actual payment amount of the enterprise (excluding the social insurance premiums payable by individuals). The streets and communities are encouraged to recruit enterprise employees who are closed or temporarily closed due to epidemic situation to participate in epidemic prevention work, and temporary work subsidies are given. (Responsible units: Municipal Human Resources and Social Security Bureau, Finance Bureau, Jiangbei New Area Management Committee, district governments)

10、 Provide financial support. Accelerate the implementation of municipal financial industry special funds in 2022, and achieve early distribution, early use and early effect. For small, medium-sized and micro enterprises that are temporarily facing difficulties in production and operation but have a market for products, promising projects and competitive technologies, appropriate preference will be given. (Responsible units: Municipal Bureau of Industry and Information Technology, Development and Reform Commission, Bureau of Science and Technology, Bureau of Commerce, Bureau of Culture and Tourism, Bureau of Agriculture and Rural Affairs, Bureau of Finance and other relevant units)

11、 Provide special assistance subsidies. Small and medium-sized enterprises, such as accommodation and catering, wholesale and retail, sports and entertainment, exhibition tourism, warehousing and transportation, which are seriously affected by the epidemic, will be given financial subsidies after being recognized by the municipal industry competent department, especially for the residential living business units to retain the city's "fireworks". Among them, the city level should make overall arrangements in the annual financial budget for rescue and assistance funds of no less than 200 million yuan, and encourage Jiangbei New Area and all administrative regions to set up or make overall arrangements for supporting funds in accordance with the practice of the city level. (Responsible units: municipal competent departments of various industries, financial bureaus, Jiangbei New Area Management Committee, district governments)

12、 Support enterprises to participate in epidemic prevention. Jiangbei new area and all administrative regions are encouraged to give subsidies to small, medium and micro enterprises that can strictly implement epidemic prevention regulations, timely purchase protective disinfection and sterilization materials such as masks, temperature measuring guns, disinfectants and nucleic acid testing products, and actively take epidemic prevention measures to support epidemic prevention and disinfection and sterilization. The employees of retail catering enterprises, taxi (online car hailing) drivers, road passenger transport drivers and other groups will be included in the "due diligence" information management system, regular and regular nucleic acid testing will be carried out, and the urban area will arrange funds for subsidies as a whole. (Responsible units: Municipal Health and Health Commission, Commerce Bureau, Transportation Bureau, Finance Bureau, Jiangbei New Area Management Committee, district governments)

13、 Help the catering industry recover. Support Internet platform enterprises to reduce the operating costs of platform economic participants, carry out assistance actions for small, medium and micro catering businesses, and hold online food festivals and other activities. Support the brand and characteristic development of enterprises, encourage the provision of self fetching and delivery services, promote the construction of central kitchen, and create a number of characteristic catering blocks. The charge for regular inspection, supervision and inspection of elevators, boilers and pressure vessels in the catering industry will be halved. (Responsible units: Municipal Bureau of Commerce, Market Supervision Bureau, Finance Bureau, Jiangbei New Area Management Committee, district governments)

14、 Promote the recovery of wholesale and retail. Timely carry out online shopping festival promotion activities to improve the platform's assistance to enterprises. Encourage Internet platform enterprises to carry out digital proxy operation services for merchants, and gradually improve the online business level of merchants. Optimize the first store support policy, and support domestic and foreign famous brands to set up first stores, flagship stores, concept stores, etc. in Nanjing. Promote the transformation and upgrading of pedestrian streets, and support the cultivation and application of "provincial demonstration pedestrian streets". Support enterprises to accelerate the construction of new consumption scenarios. Organize enterprises to participate in green smart home appliances and new energy vehicles to the countryside. We will help key "food basket" businesses expand their sales channels and strengthen the connection between production and marketing. (Responsible units: Municipal Bureau of Commerce, Bureau of Finance, Jiangbei New Area Management Committee, district governments)

15、 Reduce transportation costs. VAT on public transport services such as public transport, long-distance passenger transport, ferry and taxi is exempted. The urban land use tax for urban bus stations and other operation land shall be exempted. 15% discount will be given to ETC highway passenger trains passing more than 30 times per month. We will continue to implement the preferential policy of 15% discount on freight vehicle tolls with the "Transport Policy Sutong Card". For the container transport vehicles entering and leaving Nanjing Port and the transport vehicles at the main loading points and cargo collection points of the China Europe Express, the toll station free access policy within the city will continue to be implemented. The base airlines settled in our city will be given epidemic prevention subsidies, and the international cargo flights that guarantee the supply chain of the industrial chain will be given priority financial support. (Responsible units: Municipal Transportation Bureau, Development and Reform Commission, Finance Bureau, Tax Bureau, and Nanjing Airport Economic Demonstration Zone Construction Headquarters Office)

16、 Promote cultural tourism and leisure to warm up. The validity period of the park annual ticket shall be extended accordingly. The city level awards will be given to the tourist hotels selected as "Golden Leaves" and "Silver Leaves". The deposit for tourism service quality will be refunded at 80%. Party and government organs, state-owned enterprises and institutions are encouraged to entrust travel agencies, hotels and other enterprises to undertake training and conference activities and catering enterprises to provide catering services within the financial expenditure quota. Carry out demonstration treatment and recuperation for front-line employees, and give priority to the treatment and recuperation base for employees in Nanjing. (Responsible units: Municipal Bureau of Culture and Tourism, Federation of Trade Unions, Finance Bureau, National Development and Reform Commission)

17、 Ensure supply and price stability. Establish and implement the linkage mechanism between production and operation enterprises, logistics enterprises and traffic checkpoints to promote smooth logistics transportation. Subsidies will be given to the guaranteed supply enterprises that provide daily necessities in the middle and high risk areas, closed control areas, control areas and other areas during the epidemic according to the scale or value of the guaranteed products they provide. Strengthen the docking service of raw material guarantee and supply, and help small, medium-sized and micro enterprises to cope with business risks such as procurement, sales, warehousing, etc. We will strengthen monitoring and early warning of commodity prices, and severely crack down on collusive price hikes, price fraud and other violations. (Responsible units: Municipal Bureau of Commerce, Finance Bureau, National Development and Reform Commission, Market Supervision Bureau)

18、 Help enterprises correct and repair errors. Credit exemption will be implemented for minor dishonest behaviors affected by the epidemic, and various dishonest subjects will be guided to carry out credit repair in a timely manner. For minor violations of laws committed by individual businesses, which do not involve food and drug safety, safe production, ecological environment protection and other key areas, and which do little harm to society, they will not be punished or given a lighter or mitigated punishment according to law; If a fine is imposed but there is real financial difficulty, the applicant may apply for a suspension or installment payment. If the business is difficult due to natural disasters, accidents, public health events, social security events and other reasons, the company may decide to close the business within a certain period of time, but the cumulative period of closure shall not exceed 3 years. (Responsible units: Municipal Development and Reform Commission, Market Supervision Bureau, Jiangbei New Area Management Committee, district governments)

19、 We will strengthen legal aid services. Set up a legal service group to carry out enterprise related legal services, and actively develop accurate public legal service products for SMEs. Enterprises and public institutions in Nanjing that win or settle intellectual property disputes at home and abroad will be given 50% of the actual rights protection fee and a subsidy of no more than 500000 yuan at the maximum. (Responsible units: Municipal Development and Reform Commission, Market Supervision Bureau and Judicial Bureau)

20、 Form the joint force of preferential enterprise policies. All relevant departments of the city have formulated the detailed rules for the operation of preferential policies, clarified the operation process, quantitative standards, and scope of implementation, optimized the online application, policy consultation, free application and instant access and other processes, and ensured that the policies can be implemented and operated. Jiangbei New Area and all administrative regions have formulated and issued relevant policies and measures simultaneously based on the actual situation of the region. (Responsible units: Municipal Development and Reform Commission, Science and Technology Bureau, Finance Bureau, Industry and Information Technology Bureau, Market Supervision Bureau, Commerce Bureau, Tax Bureau and other relevant units, Jiangbei New Area Management Committee, district governments)

The above policies shall be implemented as of the date of issuance. If no time limit is specified, they shall be valid until December 31, 2022. If similar policies are issued by the state and the province, the principle of "taking height without repetition" shall be followed in principle.