The catering, accommodation, cultural tourism and other life services, as well as the wholesale and retail industry, exhibition industry and film screening industry, are very seriously affected by the COVID-19 epidemic. During the epidemic, the whole industry closed down in a large area, and after the epidemic, it will also face a long recovery period, with many practical difficulties for enterprises. With the consent of the provincial government, the following opinions are put forward to effectively reduce the losses of the epidemic and help relevant enterprises to survive and develop through difficulties.
1、 Increase tax and fee reduction
1. During the epidemic, VAT and surcharges shall be exempted according to law. From January 1, 2020 to the end of the epidemic prevention and control work, the income from providing life services such as tourism and entertainment, catering and accommodation for taxpayers, and providing express delivery services for residents with essential living materials will be exempt from value-added tax, urban maintenance and construction tax, education surcharges, and local education surcharges. (Provincial Finance Department, Provincial Taxation Bureau)
2. For the losses of enterprises in difficult industries that are greatly affected by the epidemic in 2020, the maximum carrying forward period will be extended from 5 years to 8 years. The scope of enterprises in difficult industries shall be subject to the provisions of the Announcement of the Ministry of Finance and the State Administration of Taxation (No. 8 in 2020). (Provincial Finance Department, Provincial Taxation Bureau)
3. If taxpayers have real difficulties in paying urban land use tax and house property tax due to heavy losses caused by the epidemic, the urban land use tax and house property tax shall be reduced or exempted according to law upon approval of the tax authorities. (Provincial Taxation Bureau)
2、 Strengthen the policy of assisting enterprises and stabilizing posts
4. Deferred payment of social insurance premiums. For enterprises affected by the epidemic, facing temporary production and operation difficulties, and really unable to pay social insurance premiums in full, the payment of social insurance premiums can be postponed for up to six months after approval according to regulations. During the deferred payment period, the overdue fine will be exempted, and the employees can enjoy social insurance benefits according to the regulations. After the expiration of the deferred payment period, the enterprise shall pay the deferred social insurance premiums in full, which shall not affect the individual rights and interests of the insured. (Provincial Human Resources and Social Security Department, Provincial Health Insurance Bureau, Provincial Finance Department)
5. For enterprises in difficulty that legally participate in insurance and meet the conditions of no layoff or less layoff, the return standard of unemployment insurance premium can be determined according to the local monthly per capita unemployment insurance premium and the number of insured employees at the end of the last six months. (Provincial Human Resources and Social Security Department, Provincial Finance Department)
6. Properly reduce the medical insurance rate of enterprise employees. From March 1, 2020 to December 31, 2020, the payment rate of basic medical insurance for employees will be reduced by 1 percentage point. (Provincial Health Insurance Bureau, Provincial Finance Department, Provincial Taxation Bureau, and municipal governments)
7. Pay housing provident fund according to the minimum standard. Enterprises affected by the epidemic situation and having difficulties in operation can apply for the minimum standard of 5% for each unit and individual to pay the housing provident fund, or postpone the payment of housing provident fund. (Provincial Department of Housing and Urban Rural Development)
8. Increase enterprise employment subsidies. Each city can give certain employment subsidies to labor-intensive enterprises according to the number of workers and the number of new workers, and the subsidy standard is determined by each city according to the relevant regulations of the provincial government in combination with local conditions. (All municipal governments)
9. During the epidemic, the validity period of the health certificates of the existing employees shall be appropriately extended to one month after the end of the epidemic. (Provincial Health Commission, Provincial Market Supervision Bureau, Provincial Food and Drug Administration)
3、 Relieve the cost pressure of enterprises
10. For the electricity, gas and water needed by enterprises for business activities, the measures of "continuous supply of arrears" shall be implemented, and the enterprises shall pay the deferred fees within three months after the end of the epidemic. Each city can study and formulate support policies based on local affordability to reduce the burden of water and gas consumption of enterprises. (Provincial Development and Reform Commission, Provincial Department of Housing and Urban Rural Development, Provincial Energy Administration, State Grid Shandong Electric Power Company, and municipal governments)
11. The enterprise stores are allowed to report the heating fees for suspension periodically and return the heating fees during the suspension period. The restrictions such as "the suspension of electricity use shall not be less than 15 days" shall be cancelled, and the "first deal, then supplement material service" shall be implemented, and the acceptance shall be timely according to the needs of enterprises at any time. For power consumption businesses that need to be suspended, reduced and resumed, the restrictions such as "application within 5 working days" will be lifted, accepted on the same day and settled on the next day (including holidays). (Provincial Development and Reform Commission, Provincial Department of Housing and Urban Rural Development, State Grid Shandong Electric Power Company, and municipal governments)
12. For enterprises that rent state-owned enterprises' business real estate, the rent can be reduced or halved for 1-3 months; For enterprises with difficulty in fund payment, rent collection can be postponed, and the specific collection period shall be determined by both parties through consultation. For enterprises and self-employed industrial and commercial households that rent other public property, such as government agencies and institutions, rent in February and March will be exempted; If it is really difficult to operate, the rent can be charged in half from April to June. For those who rent other business houses, the owners (landlords) are encouraged to reduce or exempt the rent for the tenants, with reference to the reduction or exemption of state-owned property business houses, which shall be settled by both parties through negotiation. Encourage various market operators such as large buildings, shopping malls and parks to reduce rent for tenants. Enterprises that take the initiative to reduce or remit house property or land rent for tenants may apply for reduction or exemption of corresponding house property tax and urban land use tax if they have difficulty in paying house property tax and urban land use tax. (Provincial State owned Assets Supervision and Administration Commission, Provincial Department of Finance, departments directly under the province that rent relevant properties, and municipal governments)
13. Reduce enterprise logistics costs. Support the construction of cold chain system and end benefit facilities, and improve the production, transportation and marketing capacity of enterprises. For circulation enterprises participating in the national and provincial organization of transportation tasks, logistics subsidies will be given at the rate of 30% for intra provincial transportation and 50% for trans provincial transportation. The total amount of subsidies for a single enterprise will not exceed 500000 yuan. (Provincial Department of Commerce, Provincial Department of Finance)
14. Each city may give appropriate subsidies to wholesale and retail enterprises that undertake the task of ensuring the lives of residents during the epidemic and to property service enterprises in residential communities that participate in the prevention and control of the epidemic in their territories. Each city can provide policy support such as planning and construction permit, and encourage scenic spots and hotels to upgrade their business sites during the epidemic. (All municipal governments)
4、 Increase financial support
15. Financial institutions in the province can support enterprises with difficulty in repayment by changing repayment arrangements, extending repayment periods, renewing loans without repayment of principal and other means, especially for wholesale and retail, accommodation and catering, cultural tourism, exhibition and other industries that are greatly affected by the epidemic, and should not blindly withdraw, cut off or suppress loans. Financial institutions are encouraged to reduce or exempt the default interest for enterprises whose loans are overdue due to the impact of the epidemic. For individuals or enterprises that have temporarily lost their source of income due to the epidemic, financial institutions can submit credit records according to the adjusted repayment arrangements. (Shandong Banking and Insurance Regulatory Bureau, People's Bank of China Jinan Branch, Provincial Local Financial Supervision Bureau)
16. All financial institutions are encouraged to appropriately reduce the loan interest rate for enterprises greatly affected by the epidemic. In principle, the average interest rate of new loans is not higher than the level at the end of last year, and the interest rate of renewal business is not higher than the previous contract in principle. Urge financial institutions to take the initiative to meet the financial needs of enterprises seriously affected by the epidemic, develop exclusive credit products, and ensure the liquidity needs of enterprises. All cities should take the initiative to sort out the list of enterprises with liquidity needs, which should be reviewed by the Provincial Department of Commerce and the Provincial Department of Culture and Tourism, and then submitted to Shandong Banking and Insurance Regulatory Bureau. (Shandong Banking and Insurance Regulatory Bureau, People's Bank of China Jinan Branch, Provincial Local Financial Regulatory Bureau, Provincial Department of Commerce, Provincial Department of Culture and Tourism, and municipal governments)
17. For enterprises greatly affected by the epidemic, insurance institutions are encouraged to appropriately delay the collection of premiums, so as to ease the difficulty of capital turnover of enterprises. Insurance institutions are encouraged to appropriately extend the insurance period of policies related to enterprise operation in combination with government regulations and customer applications. (Shandong Banking and Insurance Regulatory Bureau)
18. Each city can give financial discount to enterprises with temporary difficulties but good development prospects affected by the epidemic, and the discount period shall not exceed one year. (All municipal governments)
The life services referred to in this opinion refer to various service activities provided to meet the daily life needs of urban and rural residents, including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services. The specific scope is subject to the Notes on Sales Services, Intangible Assets and Real Estate (CS [2016] No. 36). The wholesale and retail industry, exhibition industry and film screening industry shall comply with the national economic industry classification standard (GB/T4754-2017). Enterprises should strengthen their confidence, overcome difficulties, focus on stimulating endogenous power, tap development potential, and actively resume business on the premise of ensuring that epidemic prevention and control measures are in place. We should look for opportunities and turn them into opportunities in danger, focus on improving service levels, constantly innovate service models and develop business types, and strive to achieve transformation and rapid development.
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