The general office of the people's Government of Guangdong Province recently issued several policies and measures to further support the relief and development of small and medium-sized enterprises and individual industrial and commercial households in Guangdong Province, from reducing production and operation costs, focusing on exploring market demand, strengthening the protection of enterprise rights and interests, increasing financing support, strengthening the support of enterprise talents, improving innovation ability and specialization Put forward 25 policies and measures in seven aspects, including increasing the precise support for individual industrial and commercial households, further strengthen the rescue and assistance for small and medium-sized enterprises and individual industrial and commercial households in our province, stimulate the vitality of market subjects, and promote the stable and healthy development of small and medium-sized enterprises and individual industrial and commercial households. The full text is as follows: Guangdong Province further supports small and medium-sized enterprises and individual industrial and commercial households Some policy measures to aid development In order to implement the notice of the general office of the State Council on Further Strengthening the rescue and assistance to small and medium-sized enterprises (GBF [2021] No. 45) and a series of policies and measures issued by relevant national ministries and commissions, further strengthen the rescue and assistance to small and medium-sized enterprises and individual industrial and commercial households in our province, stimulate the vitality of market players and promote the steady and healthy development of small and medium-sized enterprises and individual industrial and commercial households, The following policies and measures are proposed. 1、 Reduce production and operation costs 1. Continue to implement the preferential policies of tax reduction and fee reduction. From April 1, 2021 to December 31, 2022, small-scale VAT taxpayers with monthly sales of less than 150000 yuan (inclusive) will be exempted from VAT. From January 1, 2022 to December 31, 2022, the annual taxable income of small low profit enterprises and individual industrial and commercial households shall be reduced by half on the basis of the current preferential policies. We will promote the implementation of preferential tax policies such as value-added tax rebate, R & D expenses plus deduction in small and medium-sized enterprises, and promote investment in equipment renewal and technological transformation of small and medium-sized enterprises. Extend the implementation period of the policies on reducing and exempting real estate tax and urban land use tax in several policies and measures on responding to the impact of the epidemic and strengthening support for small and medium-sized enterprises (Yue Gong Xin Min Min [2020] No. 38) to June 30, 2023, and the implementation period of the subsidy policy on the return of trade union funds to December 31, 2022. In 2022, we will continue to implement preferential enterprise policies such as job stabilization and return of unemployment insurance in accordance with the national deployment. Implement social security payment subsidies for small and micro manufacturing enterprises. In 2022, small and low profit manufacturing enterprises registered and operating continuously in the province will be subsidized according to a certain proportion of the payment part of the basic old-age insurance premium of enterprise employees. The subsidy funds that meet the conditions specified in the tax law are managed as non taxable income and used by the enterprise for social security payment, employee treatment payment and other expenses. 2. Reduce the site use cost. All localities are encouraged to build standard factories in industrial parks and industrial clusters. Industrial property rights are sold separately with buildings and floors as the basic units according to regulations, or leased to small and medium-sized enterprises at appropriate preferential prices. Cities are encouraged to make appropriate subsidies to property rights transferors or lessors. Encourage the incubation carriers of state-owned science and technology enterprises and university science and technology parks to implement preferential measures such as moderate rent reduction for start-up small and micro enterprises and excellent teams. In combination with local industrial development needs and regional ecological environment conditions, common factories such as electroplating and painting can be set up in the industrial park to improve production processes and enhance industrial synergy. In promoting the work of "changing industry to industry", we should earnestly protect the development rights and interests of small and medium-sized enterprises operating legally and in compliance. Bring the monopoly of "second landlords" of industrial plants into the scope of special rectification of the order of the real estate market. 3. Ease the pressure of relevant operating costs. Encourage e-commerce platforms to reduce online store deposits, publicity and promotion fees for small and medium-sized enterprises and individual industrial and commercial households, and reduce the online operation costs of small and medium-sized enterprises and individual industrial and commercial households. Cities with conditions are encouraged to give certain financial incentives to local e-commerce platform enterprises with better assistance effect. Improve the electronic invoice service system and provide taxpayers with services such as application, issuance, delivery and inspection of electronic invoices free of charge. Strengthen the monitoring and early warning of bulk commodities, strengthen the research and judgment of market supply and demand, and severely crack down on illegal acts such as hoarding and hoarding, bid up prices and so on. Strictly implement the national highway toll reduction and exemption policy, and promote the implementation of differentiated charging policy for freight truck highways. Support industrial clusters and industrial parks to explore the overall operation solutions of modern logistics. Promote foreign trade enterprises to establish a coordination mechanism to meet the needs of logistics enterprises and solve the problem of "lack of boxes and cabinets" of foreign trade enterprises. Implement paperless port operation documents, reduce the circulation time of documents, and improve the efficiency of goods entering and leaving the port. 2、 Focus on developing market demand 4. Strengthen government procurement to support small and medium-sized enterprises. Strengthen the evaluation of government procurement projects of budget units at all levels, and reserve procurement shares for small and medium-sized enterprises for those suitable to be provided by small and medium-sized enterprises: small procurement projects (goods and services procurement projects less than 2 million yuan and engineering procurement projects less than 4 million yuan) are reserved for small and medium-sized enterprises in principle; For procurement projects exceeding the above amount, more than 40% of the procurement projects are reserved for small and medium-sized enterprises, of which the proportion reserved for small and micro enterprises is not less than 70%. In principle, small and micro enterprises shall deduct or increase the price score according to the upper limit when reviewing the procurement project or procurement package for which the reserved share is not specified. Strengthen the application of supervision, inspection and performance evaluation results, and focus on investigating and dealing with violations such as the failure to implement the government procurement policy to promote the development of small and medium-sized enterprises. 5. Support small and medium-sized enterprises to expand domestic and foreign markets. Promote the construction of "Guangdong trade global", "Guangdong trade national" and "12221" market system for agricultural products, and simplify the certification and tax procedures for domestic sales. Support small and medium-sized enterprises to participate in important exhibitions and activities such as Canton Fair, China International Fair, APEC technology exhibition, Tourism Expo, agricultural fair, Agricultural Expo and Canadian Expo, and encourage large e-commerce platforms to provide online sales services and traffic support for small and medium-sized enterprises and individual businesses. Support cities to carry out special actions to promote consumption, and focus on industries such as culture and tourism, catering, accommodation and retail, which are heavily affected by the epidemic and have a large employment capacity, to issue consumer vouchers, service vouchers and other benefits to the people, so as to drive the formation of consumption hotspots. The province will give subsidies according to a certain proportion of the actual cashing amount (actual write off amount) from January to September 2022. One belt, one road, is to encourage cross-border development of small and medium-sized enterprises, and encourage small and medium-sized enterprises to carry out overseas warehouses in the countries and regions along the belt and RCEP members, so as to ensure smooth operation of the industrial chain and supply chain. 6. Give full play to the leading role of large enterprises. Guide large enterprises to publish product and service procurement plans for small and medium-sized enterprises in the province and expand the procurement scale. Open the map of industrial clusters, carry out the activity of "big hand pulling small hand", and support large enterprises, especially "chain owner" enterprises, to integrate small and medium-sized enterprises into the industrial chain and supply chain system through industrial ties, aggregation and incubation, upstream and downstream supporting, division of labor and cooperation, open application scenarios and technology diffusion, so as to drive small and medium-sized enterprises to optimize production and operation and improve product quality. 3、 Strengthen the protection of enterprise rights and interests 7. Prevent and resolve the arrears of small and medium-sized enterprises. Optimize the payment complaint channels of small and medium-sized enterprises, and enterprises can track the processing progress in real time on the "Guangdong business link" and Guangdong government service online complaint and processing platform. Establish a "green channel" for handling accounts owed to small and medium-sized enterprises, carry out special implementation actions for accounts owed to small and medium-sized enterprises, and timely realize the winning rights and interests of small and medium-sized enterprises. Select 3-5 excellent law firms, establish a legal service team for payment of small and medium-sized enterprises, and give fee subsidies to law firms according to the service situation. 8. Strengthen the supervision and discipline of payment. Carry out special treatment of accounts owed to small and medium-sized enterprises, and supervise, inspect and notify the settlement of debts and payment of small and medium-sized enterprises in all cities. Typical cases such as malicious arrears of accounts of small and medium-sized enterprises by organs, institutions and large enterprises, and joint efforts with affiliated institutions to earn accounts receivable financing or bill discount interest of small and medium-sized enterprises shall be disclosed in the main media. If the circumstances are serious, they shall be included in the national credit information sharing platform, and the application of measures such as punishment for dishonesty and restriction of consumption shall be strengthened according to law. 9. Optimize administrative services and law enforcement. We will implement inclusive and prudent supervision in the fields of law enforcement such as ecological environment, emergency response, fire control, urban management and market supervision. For small and medium-sized enterprises and individual industrial and commercial households who violate laws and regulations for the first time and do not involve the safety of people's lives and property with minor consequences, we will take the initiative to help and guide them, and use flexible law enforcement methods such as persuasion and education, warning and warning, guidance and interview, and order them to make corrections, Minimize the impact on the production and business activities of small and medium-sized enterprises and individual industrial and commercial households. Strengthen the law enforcement of anti-monopoly and anti unfair competition, further carry out special rectification in key areas, strictly investigate and deal with the abuse of market dominance monopoly in the economic field of the platform, such as "one out of two" and "big data killing", and strive to safeguard the legitimate rights and interests of operators in the platform. Give full play to the role of complaint centers of private enterprises at all levels and unblock the channels for complaints and rights protection of small and medium-sized enterprises. 4、 Increase financing support 10. Meet the conditions for the renewal of bank loans to small and medium-sized enterprises. For small and medium-sized enterprises that are greatly affected by the epidemic, but are willing to repay and have strong ability to absorb employment, they should be relieved by market-oriented means such as loan renewal and extension. We will use inclusive small and micro loan support tools to guide credit funds to invest in private enterprises, inclusive small and micro enterprises and other key areas. Through the provincial SME financing platform and other supporting services, increase the empowerment of financial technology and improve the financing convenience of SMEs. Take the relevant indicators such as credit loans for small and micro enterprises carried out by commercial banks as the reference basis for the deposit and management of financial funds, and promote banking institutions to increase financial support for small and micro enterprises. 11. Strengthen supply chain financing support and listing services. From January 1, 2022 to June 30, 2023, the core supply chain enterprises that meet the conditions to help small and medium-sized enterprises realize accounts receivable financing will be rewarded according to the amount of no more than 1% of the annual amount of accounts receivable financing through the online confirmation of Zhongzheng accounts receivable financing service platform. Deepen and standardize the "bank tax interaction" cooperation, and help small and micro enterprises finance safely and efficiently. Comprehensively promote the financing business of government procurement contracts. Financial institutions are encouraged to rely on the "regulatory sandbox" of supply chain finance in Guangdong Province to carry out supply chain finance business and provide financing services for small and medium-sized enterprises in the supply chain. Deepen cooperation with Shanghai Stock Exchange, Shenzhen Stock Exchange and Beijing stock exchange, and strengthen guidance on listing and financing of small and medium-sized enterprises. We will support securities intermediaries to increase their efforts to serve the listing and listing of small and medium-sized enterprises, and reward securities intermediaries that have successfully listed and listed small and medium-sized enterprises in the province. 12. Establish an emergency lending mechanism for small and medium-sized enterprises. Cities with conditions are encouraged to arrange emergency lending funds for small and medium-sized enterprises, and provide emergency lending support to small and medium-sized enterprises that meet bank credit conditions and have temporary liquidity difficulties in repaying loans affected by the epidemic and the rise of raw material prices, so as to reduce the cost of enterprise lending. 13. Further strengthen credit risk compensation and financing guarantee support. Cities are encouraged to establish and improve credit risk compensation funds for small and medium-sized enterprises and science and technology credit risk reserve pools, increase investment in risk compensation funds, and alleviate the financing difficulties of small and medium-sized enterprises. The province will reward regions with better implementation of risk compensation. We will implement the government financing guarantee fee reduction and subsidy policy, expand the scale of cooperation with the state financing guarantee fund, and strictly implement the performance appraisal of government financing guarantee institutions. 14. Give full play to the guarantee function of credit insurance. Encourage open