The district, county (city) epidemic prevention and control headquarters, member units of the municipal epidemic prevention and Control Headquarters, and units directly under the city:

I hereby print and distribute to you Several policies and Measures of Shenyang to Support Small and micro Enterprises and individual industrial and commercial Enterprises in Coping with the impact of the epidemic. Please earnestly implement them in light of the actual situation。

Shenyang COVID-19 prevention and control headquarters

April 3, 2022

(This article is released to the public)

Shenyang supports small and micro enterprises and individual industrial and commercial enterprises to deal with the impact of the epidemic relief measures

In order to coordinate the prevention and control of the COVID-19 epidemic and economic and social development, effectively alleviate the difficulties brought by the epidemic on the production and operation of enterprises, and do our utmost to help small and micro enterprises and individual businesses tide over the difficulties, we have formulated the following policies and measures。

This policy supports small and micro enterprises and individual industrial and commercial businesses that have shut down operations during the current epidemic in accordance with the requirements of the notification of the Municipal Epidemic Prevention and Control Headquarters。

1. Rent deduction。For small and micro enterprises and individual industrial and commercial households renting property owned by state-owned enterprises (including wholly-owned, holding and actual control) and administrative institutions, the rent will be reduced by 6 months or the rent period will be extended for 6 months free of charge。Non-state-owned property owners and tenants are encouraged to waive, reduce or delay rent for tenants on the basis of consultation。(Responsible unit: Municipal Real Estate Bureau, SASAC, Civil Affairs Bureau and district, county (city) government)

　Second, the implementation of stable post subsidies。In accordance with the national and provincial policies and regulations, small and micro enterprises that participate in unemployment insurance in our city, pay unemployment insurance premiums in full, and insist on no layoffs or less layoffs, issue stable job subsidies to return funds, the proportion of more than 60%。(Responsible unit: Municipal Human Resources and Social Security Bureau)

　Subsidize the cost of epidemic prevention。For small and micro enterprises and individual industrial and commercial enterprises in retail and catering industries, the expenditure of nucleic acid testing for employees in 2022 shall be subsidized in accordance with the proportion of no less than 50%。(Responsible unit: Municipal Bureau of Commerce, Bureau of Finance, Health Commission and district, county (city) government)

Subsidize water and electricity costs。Small and micro enterprises and individual industrial and commercial businesses that shut down due to the epidemic will be given a 10% subsidy according to the water and electricity costs incurred by the enterprises in March。(Responsible units: Municipal Bureau of Industry and Information Technology, Bureau of Commerce, Bureau of Urban and Rural Construction, Bureau of Water Resources, Bureau of Finance, Shenyang Water Group, Shenyang Gas Group, Shenyang Power Supply Company and district, county (city) governments)

Fifth, increase financing support。For small and micro enterprises that have encountered temporary difficulties and still have good development prospects due to the epidemic, banking institutions are encouraged to extend the maturity of loans due during the epidemic period。New bank loans to small and micro enterprises in the first quarter of 2022 will be given a discount interest，The term of the loan is more than 1 year (including 1 year) with a discount term of 3 months，Loans with a term of less than one year are given a pro rata discount，The discount rate shall not exceed 30% of the current LPR interest rate announced by the People's Bank of China，The maximum discount for a single enterprise is not more than 500,000 yuan。(Responsible units: Municipal Financial Development Bureau, Finance Bureau, People's Bank of Shenyang Branch Management Department, district, county (city) government)

　6. Expand the scope of tax and fee reductions。The subject of the reduction of the "six taxes and two fees" within the 50% tax range will be extended from small-scale VAT taxpayers to small low-profit enterprises and individual industrial and commercial households。The advanced manufacturing industry will be extended to eligible small and micro enterprises (including individual industrial and commercial households) and manufacturing and other industry enterprises on a monthly basis, and the stock of the above enterprises will be refunded at one time。(Responsible unit: Municipal Tax Bureau)

　7. Implement the phased VAT exemption policy。From April 1, 2022 to December 31, 2022, VAT small-scale taxpayers are subject to the taxable sales income of 3% levy rate and are exempt from VAT;The pre-payment of VAT items with 3% pre-tax rate shall be suspended。(Responsible unit: Municipal Tax Bureau)

8. Individual income tax relief。In 2022, the part of the annual taxable income of individual industrial and commercial households does not exceed 1 million yuan, on the basis of the current preferential policies, the individual income tax shall be halved。(Responsible unit: Municipal Tax Bureau)

9. Return of union funds。Small and micro enterprises that meet the standard of full collection and return of trade union funds will continue to return the full amount of trade union funds。(Responsible unit: Municipal Federation of Trade Unions)

10. Stabilize labor and employment relations。For workers unable to return to work due to the epidemic, the enterprise shall not terminate the labor contract or return the labor dispatch。Implement flexible employment measures and arrange working hours in a flexible manner through consultation with employees;For enterprises that have difficulties in production and operation due to the impact of the epidemic, enterprises are encouraged to stabilize their jobs through salary adjustment, job rotation and shorter working hours through consultative democratic procedures。(Responsible unit: Municipal Human Resources and Social Security Bureau)

Delay payment of medical insurance premiums。If the employer is unable to pay the employee medical insurance premium on time due to the epidemic, the payment period will be suspended until June 30, 2022。(Responsible unit: Municipal Medical Insurance Bureau)

12. Delay or reduce the proportion of housing provident fund。In 2022, enterprises affected by the epidemic can reduce the proportion of housing provident fund contributions to a minimum of 5%;Enterprises with production difficulties can delay the payment of housing provident fund or reduce the contribution ratio to a minimum of 3%。Enterprises applying for withholding payment and reducing the proportion shall implement the commitment system。(Responsible unit: Municipal Provident Fund Center)

The implementation period of the above policies and measures shall be from the date of promulgation to December 31, 2022, and the provisions of the state and province shall prevail。In principle, this policy and measure implement "both high and not", and the required financial funds are borne by the city, district and county (city) in accordance with the ratio of 1:1。The relevant responsible unit shall be responsible for the interpretation of the terms。