1

The National Development and Reform Commission issued the Notice on Further Grasping the Work of Promoting Private Investment and Mobilizing the Enthusiasm of Private Investment (2023〕1004号）

1.Identify a number of key subdivisions to encourage private capital participation。The Commission will work in the fields of transportation, water conservancy, clean energy, new infrastructure, advanced manufacturing, and modern facility agriculture，Select a group of segments with large market space, strong development potential, in line with the requirements of major national strategies and industrial policies, and conducive to promoting high-quality development，Encourage the active participation of private capital;Organize and sort out the development plans, industrial policies, investment management requirements, financial and financial support policies of relevant subdivisions，Make it public，Help private enterprises make better investment decisions。The provincial development and reform Commission should refer to the above subdivision industry catalog, consult the relevant local departments to supplement and improve the relevant local policies, and strengthen publicity and interpretation to guide private investment to take root。

2.We will comprehensively review the list of projects attracting private capital。The provincial development and reform commissions should carefully select projects with clear investment return mechanism, good investment return level and suitable for promotion to private capital from major national projects and projects that make up for weaknesses, and form a list of major projects to be promoted to private capital。It is necessary to actively organize relevant parties in the region to select key industrial chain and supply chain projects suitable for private capital participation in light of local conditions, and form a list of industrial projects to be recommended to private capital。It is necessary to organize and sort out franchise projects with full user fees, and form a list of franchise projects to be promoted to private capital。

3.Establish a database of key private investment projects。The Committee will, in accordance with the principles of clear standards, rigorous procedures, objectivity and fairness, and on the basis of the recommendation of the provincial development and reform committees, screen qualified private investment projects through professional evaluation, establish a national key private investment project database, and strengthen the financing guarantee and factor guarantee of key private investment projects。Each provincial development and reform commission should establish a provincial key private investment project database, strengthen the financing guarantee and factor guarantee for the project, and recommend key private investment projects to the Commission on this basis。

4.We will do a good job in connecting services for private investment。The provincial development and reform commissions should incorporate the working mechanism to encourage private investment into the coordination mechanism for effective investment important projects, clarify work priorities, refine support policies, strengthen coordination and linkage, and strengthen service guarantee。It should be based on the above three types of project lists of major projects, industrial projects and franchise projects to be promoted to private capital，Investment and financing cooperation was coordinated through various means such as holding project promotion meetings，Publicly release the basic information of the project, participation methods, return mechanism and other information，We will do a good job in policy interpretation, business alignment, and implementation of conditions，Create conditions for the project landing。When selecting project investors, social capital parties or cooperative units, the relevant parties shall encourage the selection of private enterprises with high technical level, strong innovation ability and good comprehensive strength。

5.We will improve financing support for private investment projects。The Committee will, in accordance with the idea of "mature a batch, recommend a batch", recommend the national key private investment project library projects to relevant financial institutions;In accordance with the principle of market-oriented rule of law, the relevant financial institutions shall independently evaluate, make decisions on their own, bear risks on their own, and independently select eligible projects for financial support。The Commission will strengthen docking with relevant policy development banks, state-owned commercial banks and joint-stock banks，Relying on the national investment project online approval and supervision platform，We will share in due course the progress of the preliminary procedures for private investment projects，And whether the central budget investment and other financial support information，We will guide greater financing support。Relevant financial institutions have provided timely feedback to the Commission on the financial support provided by bank loans or equity investment to key private investment projects and other private investment projects。The provincial development and reform commissions should refer to the above working mechanism, take the initiative to strengthen docking with banks, insurance and other financial institutions, and actively help private investment projects solve financing difficulties。

6.We will strengthen essential factors for key private investment projects。The Committee will include the national key private investment project database projects into the national major project land security mechanism, and consult the Ministry of Natural Resources to increase project land security efforts;The provincial development and reform commissions shall consult the local natural resources departments to help solve the problem of land security for key private investment projects in the region。The provincial development and reform commissions should take the initiative to strengthen communication and coordination with relevant departments of natural resources and ecological environment, and treat private investment projects as equals and equal when handling procedures such as using forests and sea, environmental impact assessment and energy conservation, so as to help the smooth implementation of private investment projects。

7.Give full play to the supporting role of credit information。The Committee will work with relevant departments to further promote the "credit easy loan" model, on the basis of credit information sharing and the development and utilization of big data, deeply explore the value of credit information, improve the ability of credit to support financial services to the real economy, and improve the ability of private investment and financing。The provincial development and reform commissions shall, together with relevant departments, further coordinate the establishment or improvement of local financing credit service platforms on the basis of the existing local credit information sharing platform, credit investigation platform, comprehensive financial service platform and other information systems, strive to reduce the information asymmetry between banks and enterprises, and promote the rational allocation of credit resources to private investment。

8.Encourage private investment projects to issue real estate investment trusts (REITs) in infrastructure。The Committee will further strengthen its work, recommend more qualified private investment projects to issue infrastructure REITs, promote the diversification of asset types, further broaden the investment and financing channels of private investment, reduce the asset-liability ratio of enterprises, and improve the ability to reinvest。The provincial development and reform commissions should strengthen communication and coordination with the departments of natural resources, ecological environment, housing and urban and rural construction, focusing on the improvement of preliminary procedures, the handling of property rights certificates, land use management, etc., to help implement the conditions for revitalizing stock assets, and support more private investment projects to issue infrastructure REITs。

9.We set up a special project to promote private investment。The Commission will adjust and set up special investment projects within the central budget, and each year select 20 prefecture-level cities (districts) with fast growth, high proportion of private investment, strong vitality and solid measures to support them, and the relevant localities will use the special funds for the construction of key projects that meet the conditions。The Committee will formulate special management measures and evaluation standards to ensure that the support measures are standardized and fairly implemented, and the support list will be disclosed to the public in an appropriate manner to fully mobilize the enthusiasm of local governments to promote private investment。

2

The National Development and Reform Commission and other departments issued the Notice on Several Measures to Promote Automobile Consumption (Development and reform employment)2023〕1017号）

1.Reduce the cost of purchasing and using new energy vehicles。We will implement policies and measures to extend and optimize the reduction and exemption of purchase tax for new energy vehicles。

2.Strengthen auto consumer financial services。Increase support for automobile consumer credit, and encourage financial institutions to reasonably determine the down payment ratio, loan interest rate and repayment term under the premise of law and compliance and risk control。Continue to deepen the comprehensive reform of auto insurance, improve the rate formation mechanism of commercial auto insurance, and support insurance companies to develop innovative products such as new energy vehicle charging pile insurance。Strictly regulate the order of the auto finance market, and must not forcibly sell financial products and services to consumers or illegally charge unreasonable fees。

3

《CPC Central Committee Opinions of The State Council on Promoting the development and growth of the Private economy》

1.We will improve financing support policies and systems。We will improve the market-based mechanism for sharing financing risks involving banks, insurance companies, guarantees and securities firms。We will improve the credit rating and evaluation system for micro, small and medium-sized enterprises and individual businesses, and strengthen the collection and dissemination of credit information related to enterprises"Credit easy loan" and other service models。We will support qualified private micro, small and medium-sized enterprises to raise financing in the bond market, encourage qualified private enterprises to issue bonds of scientific and technological innovation companies, and expand the coverage of the special support plan for private enterprises' bond financing and enhance their creditworthiness。Support qualified private enterprises to go public for financing and refinancing。

2.We will improve the mechanism for the regular prevention and settlement of delinquent accounts。We will strictly implement the Regulations on Safeguarding Payments for Small and Medium-sized Enterprises, improve the long-term mechanism for preventing and resolving delinquent accounts of small and medium-sized enterprises, and increase the accountability and punishment of those responsible in accordance with the law and regulations。Organs, public institutions and large enterprises shall not change their internal personnel, perform internal payment procedures, or refuse or delay payment to small and medium-sized enterprises and individual industrial and commercial households on the grounds of waiting for the approval of completion acceptance and final accounting audit without any agreement in the contract。Establish a system of regular disclosure, advice and guidance, and active law enforcement of arrears。Strengthen the disclosure of commercial draft information and improve the credit restraint mechanism of the bill market。Improve the complaint handling and credit supervision mechanism of delinquent accounts, and strengthen the exposure of malicious delinquent accounts。We will improve the normal docking mechanism between the settlement of delinquent accounts and the auditing, supervision and inspection systems。

3.We will improve the mechanism for providing direct access to support policies。We will give full play to the role of the direct access mechanism for financial funds, and promote the direct access of funds to enterprises。We will increase the disclosure of subsidy funds for enterprises and accept social supervision。For private micro, small and medium-sized enterprises and individual industrial and commercial enterprises to establish a support policy "free to enjoy" mechanism, promote the notification commitment system, the relevant departments can extract materials through the public data platform, no longer require repeated provision。

4.We will improve the long-term oversight mechanism for fees charged by enterprises。We will continue to improve the list system of enterprise-related charges set by the government, publicize them regularly, and accept supervision from enterprises and society。Smooth the channels for enterprises to complain about illegal charges, establish a standardized problem clue department sharing and transfer mechanism, comprehensively adopt market supervision, industry supervision, credit supervision and other means to implement joint punishment, and publicly expose typical cases of illegal charges。

4

Ministry of Human Resources and Social Security Ministry of Education Exchequer Notice on the continuation of the work related to the one-time Expansion Subsidy Policy (issued by the Ministry of Human Resources and Social Security2023〕37号）

Counter recruitThe class of 2023 and within two years of leaving school unemployed ordinary college graduates, registered unemployed 16-24 years old youth, signed a labor contract and pay unemployment, industrial injury, employee pension insurance premiums for more than 1 month, according to the standard of no more than 1,500 yuan for each person hired to issue a one-time job expansion subsidy。The policy is implemented until the end of December 2023。

5

Announcement on Extending and Optimizing the Purchase Tax Reduction and Exemption Policy for New Energy Vehicles (Ministry of Finance State Administration of Taxation Announcement of Ministry of Industry and Information TechnologyNo. 10 in 2023)

On the date of purchaseNew energy vehicles from January 1, 2024 to December 31, 2025 are exempt from vehicle purchase tax，其中，The tax allowance for each new energy passenger vehicle shall not exceed 30,000 yuan;New energy vehicles purchased between January 1, 2026 and December 31, 2027 will be subject to vehicle purchase tax halved，其中，The tax deduction for each new energy passenger vehicle shall not exceed 1.5万元。

6

The National Development and Reform Commission and other departments on doing a good jobNotice on Key work of Cost Reduction in 2023 (Development Reform Operation (2023) No. 645)

1.We will improve preferential tax and fee policies。Before the end of 2023, small-scale taxpayers with monthly sales of less than 100,000 yuan will be exempted from value-added tax, small-scale taxpayers with taxable sales income of 3% levy rate will be reduced by 1%, and taxpayers with production and domestic service industries will be subject to 5% and 10% value-added tax deduction respectively。By the end of 2024，The part of the annual taxable income of small, low-profit enterprises that does not exceed 1 million yuan shall be included in the taxable income at a reduced rate of 25%，Pay corporate income tax at a rate of 20%;The part of the annual taxable income of individual industrial and commercial households not exceeding 1 million yuan，Individual income tax will be halved on the basis of current preferential policies。The urban land use tax policy for bulk commodity storage facilities used by logistics enterprises will be halved, and the employment security policy for persons with disabilities will be reduced and reduced, and the implementation will continue until the end of 2027。

2.We will strengthen support in key areas。We will implement supporting policies such as taxation and first-tier insurance compensation, and promote the transformation and upgrading of traditional industries and the development of strategic emerging industries。Targeted tax and fee reduction policies have been introduced in areas such as scientific and technological innovation and key industrial chains, and the policy of increasing the pre-tax deduction for R&D expenses of enterprises in eligible industries from 75% to 100% has been implemented as a long-term institutional arrangement。

3.We will carry out regular management of fees charged by enterprises。We will establish and improve a long-term mechanism for regulating enterprise-related fees, revise and improve relevant systems in a timely manner, and gradually bring the governance of enterprise-related fees into the track of normalization under the rule of law。Focus on government departments and subordinate units, public utilities, finance and other fields of charges, continue to carry out illegal charges related to enterprises rectification。We will continue to guide trade associations and chambers of commerce to take the initiative to waive, reduce or cancel fees for enterprises with business difficulties, especially small, medium and micro enterprises。

4.Foster a sound monetary and financial environment。We will implement a prudent monetary policy, use a variety of monetary policy tools in a comprehensive manner, maintain reasonable and ample liquidity, and keep the growth of M2 money and aggregate financing basically in line with nominal economic growth。We will keep the RMB exchange rate basically stable at an appropriate and balanced level。

5.We pushed lending rates down steadily。We will continue to make full use of the effectiveness of the reform of the loan market quoted interest rate (LPR) and the important role of the market-oriented adjustment mechanism for deposit interest rates, and ensure that the financing costs of business entities remain stable while falling。

6.Guide financial resources to accurately drip irrigation。We will continue to increase the first loan, renewal loan and credit loan of small and micro enterprises with full and convenient support tools for small and micro loans。We will speed up the construction of a long-term mechanism for lending, continue to evaluate the effect of credit policy guidance for small, micro and private enterprises, guide financial institutions to increase the investment of medium and long-term loans in the manufacturing industry, and strengthen credit support for innovative, technology-based, specialized and new small and medium-sized enterprises。

7.Continuously optimize financial services。We will continue to implement the policy of reducing financing guarantee fees for small and micro enterprises, promote the incremental expansion of financing for small and micro enterprises, and reduce the cost of financing guarantee。

8.We will support micro, small and medium-sized enterprises in reducing the cost of exchange rate hedging。We will strengthen coordination between government, banks and enterprises, and increase support for exchange rate risk management for micro, small and medium-sized enterprises。We will encourage banks to optimize the management and services of foreign exchange derivatives, and reduce the cost of hedging for enterprises by means of special credit extension, data credit enhancement, online services and product innovation。

9.We will standardize the systems for bidding and government procurement。We will actively promote the revision of the Law on Tendering and Bidding and the Law on Government Procurement, improve the rules on tendering and bidding and government procurement transactions, further standardize government procurement, and strive to remove unreasonable restrictions and barriers to enterprises of different ownership and non-local enterprises。We will improve the guarantee system for bidding and bidding transactions, comprehensively promote letters of guarantee (insurance), standardize the collection and return of deposits, and clean up historical deposits。Improve the technical standards and data specifications of electronic transactions in the whole process of bidding and bidding, promote the cross-regional compatibility and mutual recognition of CA digital certificates, and constantly expand the breadth and depth of electronic bidding and bidding in the whole process, and reduce the transaction costs of enterprises。

10.We will continue to reduce some social insurance premiums in stages。We will continue to implement the policy of gradually reducing the premium rates of unemployment insurance and work-related injury insurance, and extend the implementation period to the end of 2024。

11.We will continue to implement some policies to stabilize employment。For enterprises that do not lay off workers or lay off fewer workers, we will continue to implement an inclusive unemployment insurance policy to stabilize and return jobs。

12.Strengthen vocational skills training。We will carry out large-scale vocational skills training and jointly build and share a number of public training bases。Continue to implement the policy of subsidies for skill upgrading, and enterprise employees who have participated in unemployment insurance for more than one year or who have received unemployment insurance benefits and obtained vocational qualification certificates or vocational skill level certificates can apply for skills upgrading subsidies according to the standard。

13.Improve the modern logistics system。Strengthen the layout and construction of national logistics hubs and national backbone cold chain logistics bases, and improve the scale, networking, organization and intensive development of modern logistics。

14.Adjust and optimize the transportation structure。We will deepen the implementation of the national comprehensive freight hub to strengthen the chain and promote the integration of cross-transport modes。Further implement the construction of multimodal transport demonstration projects, and accelerate the research and promotion of the "one single system" of multimodal transport。Improve the development level of hot metal combined transport, and promote the port container hot metal combined transport volume in 2023 to increase by about 15% year-on-year。

15.Continue to implement toll-related policies。We will deepen differentiated toll collection on expressways。We will strictly implement the "green channel" policy for transporting fresh agricultural products。

16.We will step up efforts to settle accounts owed to small and medium-sized enterprises。We will deeply implement the Regulations on the Protection of Payment for Small and Medium-sized Enterprises, promote and improve the long-term mechanism for preventing and resolving delinquent small and medium-sized enterprises, strengthen the acceptance and handling of delinquent complaints, improve the efficiency of the whole process, focus on supervising the problem clues of large arrears, long arrears, and multiple complaints, and protect the legitimate rights and interests of small and medium-sized enterprises。

7

National Development and Reform Commission National Energy Administration on accelerating the construction of charging infrastructure Implementation Opinions on Better Supporting New Energy Vehicles to the Countryside and Rural Revitalization (Development and Reform Comprehensive [2023〕545号）

Provide diversified purchasing support policies。Where conditions permit, encourage rural residents to purchase new energy vehicles within the county where their household registration is located, and give them support such as consumption vouchers。Encourage relevant automobile enterprises and qualified places to provide trade-in incentives for the purchase of new energy vehicles by phasing out low-speed electric vehicles。Encourage local governments to strengthen the linkage between government and enterprises, and carry out activities such as giving charging coupons for car purchases。Increase the support for auto consumer credit in rural areas, and encourage financial institutions to reasonably determine the down payment ratio, loan interest rate and repayment term under the premise of law and compliance and risk control。

8

Notice of The General Office of the State Council on Optimizing, Adjusting and Stabilizing Employment Policies and Measures to Promote Development and Benefit the People's Livelihood2023〕11号）

1.We will increase policy support for job expansion for enterprises in industries with strong job creation capacity。In a timely manner, we will sort out the list of enterprises in the region that have strong employment capacity and are related to the national economy and people's livelihood as well as production and supply guarantees, equip employment service specialists, and establish a linkage mechanism for job collection, skill training, and job delivery。For the employment of key groups such as college graduates, under the premise of meeting the conditions for issuance, the use of "direct compensation and expediting" and other models, a package of social insurance subsidies, employment subsidies, vocational training subsidies and other policies。We will support local governments in adopting local policies in line with state regulations to provide strong support for enterprises in industries with strong job creation capacity to expand job supply。

2.We will support financial institutions in providing stable job expansion services and lending business。Financial institutions are encouraged to extend loans to the real economy and small and micro enterprises that have a large number of jobs, good effect on job stabilization and good employment standards, and support their job stabilization and expansion。Support financial institutions to optimize the loan approval process, reasonably determine the loan amount, increase credit lending and other support, and provide renewal support for qualified small and micro enterprises under the premise of law and compliance and controllable risks。

3.We will bring into play the multiplier effect of entrepreneurship in creating jobs。We will focus on the entrepreneurial needs of college graduates, migrant workers and other groups, support them in launching entrepreneurial projects with low investment and low risk, and engage in creative economy, personalized and customized cultural business operations。We will implement policies on guaranteed loans and discount interest for start-ups, simplify guarantee procedures, waive counter-guarantee requirements for qualified implementation, and improve risk-sharing mechanisms and bad debt write-off mechanisms。Start-up guarantee loan borrowers due to natural disasters, major emergencies affect liquidity encountered temporary difficulties, can apply for renewal of repayment, the period is not more than 1 year in principle, the policy implementation period as of December 31, 2023。

4.We will increase support for skills training。To meet the needs of the construction of a digital China, a healthy China, and a strong manufacturing country as well as the industrial development of the region, we will actively promote all kinds of vocational colleges (including technical colleges), vocational training institutions and qualified enterprises to carry out large-scale skills training in key industries and occupations (types of work) that are in urgent need。We will make full use of funds such as employment subsidies, unemployment insurance funds, special account funds for vocational skills upgrading, and education funds for enterprise employees to carry out training, and provide vocational training subsidies and other support in accordance with regulations。Enterprise employees who have participated in unemployment insurance for more than 1 year or received unemployment insurance personnel who have obtained vocational qualification certificates or vocational skill level certificates can apply for skills improvement subsidies, and each person can enjoy subsidies no more than three times a year, and the policy implementation period is as of December 31, 2023。

5.We will continue to implement the policy of ensuring the steady return of unemployment insurance。Insured enterprises in the previous year did not lay off employees or layoff rate is not higher than the previous year's national urban survey unemployment rate control target, 30 people (including) of the insured enterprises the layoff rate is not higher than 20% of the total number of insured employees, can apply for unemployment insurance stable post return。Small, medium and micro enterprises shall return no more than 60% of the unemployment insurance premiums actually paid by enterprises and their employees in the previous year, and large enterprises shall return no more than 30%。Social organizations, foundations, social service agencies, law firms, accounting firms, and individual industrial and commercial households participating in the insurance in the form of units shall be implemented with reference。The implementation of this policy in the overall planning area of the previous year's unemployment insurance fund rolling balance provision period should be more than 1 year, the policy implementation period as of December 31, 2023。

6.Encourage enterprises to create jobs。For enterprises recruiting college graduates who have not been employed in the graduation year or within 2 years of leaving school, 16-24 years old youth who are registered as unemployed and sign a labor contract for more than 1 year, one-time employment subsidies can be issued, and the policy implementation period is up to December 31, 2023。

7.We will support state-owned enterprises in expanding recruitment。The total wage determined according to the linkage mechanism of wages and benefits is difficult to meet the needs of expanding the recruitment of college graduates in state-owned enterprises，With the consent of the institutions performing the responsibilities of the investor or the competent departments of other enterprises，Consider factors such as the number of college graduates recruited by enterprises, natural attrition and the salary level of existing employees，In 2023, a one-time increase in personnel and capital can be granted，The increase is factored into the payroll and is used as the basis for the next year's payroll budget。

8.We will implement the plan to raise one million job apprenticeship positions by 2023。Extensively mobilize all kinds of enterprises, public institutions, social organizations, and so on, to raise no less than 1 million young apprenticeship positions, to provide apprenticeship subsidies for the employment of trainees, to pay for the basic living expenses of trainees, personal accident insurance, and guidance and management costs for trainees。For those who have not signed a labor contract with the trainee during the internship period, the localities can give the internship subsidy for the remaining period, and the policy implementation period is up to December 31, 2023。

9.We will strengthen employment assistance for people in need。We will rationally determine and dynamically adjust the criteria for identifying people with employment difficulties, and promptly include zero-employment families, families living on subsistence allowances, poverty alleviation households, elderly, disabled, and long-term unemployed people in the scope of assistance。We will formulate personalized assistance programs, give priority to recommending low-threshold, guaranteed jobs of love, provide "one-to-one" employment assistance, and provide one-time subsidies for qualified graduates to find jobs and start businesses。For enterprises that recruit registered unemployed persons for more than six months and sign labor contracts for more than one year, one-time employment subsidies can be issued, and the policy implementation period is up to December 31, 2023。

9

Opinions of The General Office of the State Council on Promoting the Steady Scale and Excellent Structure of Foreign Trade (State Council2023〕10号）

1.Cultivate the advantages of automobile export。Local and business associations organize direct docking between automobile enterprises and shipping enterprises, and guide automobile enterprises and shipping enterprises to sign medium - and long-term agreements。Chinese banks and their overseas institutions are encouraged to innovate financial products and services to provide financial support for auto companies overseas under the premise of legal compliance and controllable risks。All localities further support automobile enterprises to establish and improve the international marketing service system, and enhance the ability to carry out brand publicity, display sales, and after-sales service overseas。

2.We will make full use of the central fiscal policy。We will carry out the second batch of demonstration work on improving the quality and efficiency of foreign trade and economic cooperation。To study the establishment of the second phase of the service trade innovation and development guidance fund。

3.We will increase credit support for imports and exports。Commercial financial institutions will further enhance the service capabilities of their branches in the central and western regions in trade financing, settlement and other businesses。Encourage banks and insurance institutions to expand cooperation in insurance policy financing and credit increase, and increase support for small, medium and micro foreign trade enterprises。Under the premise of law and compliance and risk control, large state-owned financial institutions are encouraged to increase resource tilt and actively meet the foreign trade financing needs of small, medium-sized and micro enterprises。We will encourage governmental financing guarantee institutions to provide financing and credit enhancement support to qualified small and micro foreign trade enterprises。

4.We will make better use of export credit insurance。We will further expand the scope and coverage of export credit insurance。We will increase support for new business forms and models such as cross-border e-commerce, accelerate the expansion of insurance coverage in the industrial chain, further expand insurance coverage for small, medium and micro foreign trade enterprises, and optimize underwriting and claim settlement conditions。

10

Announcement of the State Administration of Taxation on Matters related to the Implementation of the Preferential Policies for Supporting the development of Individual Income Tax for Industrial and Commercial Households (Announcement of the State Administration of Taxation)No. 5 in 2023)

1.On the part of the annual taxable income derived from the operation of individual industrial and commercial households not exceeding 1 million yuan, the individual income tax shall be levied by half on the basis of the current preferential policies。Individual industrial and commercial households can enjoy the tax regardless of the method of collection。

2.Individual industrial and commercial households can enjoy the tax when they pay the tax in advance, and their annual taxable income is temporarily judged according to the situation as of the end of the current declaration period, and is calculated on an annual basis when the annual settlement is settled, with more refunds and less compensation。If an individual industrial and commercial business obtains business income from more than two places, it is necessary to merge the annual taxable income of the individual industrial and commercial business income, recalculate the tax deduction, and refund more than compensate。

3.Individual industrial and commercial households shall calculate tax deductions according to the following methods:

Tax relief= (Tax payable on the part of taxable income of individual industrial and commercial households not exceeding 1 million yuan - other policy tax deductions × the part of taxable income of individual industrial and commercial households not exceeding 1 million yuan ÷ Taxable income of business income) × (1-50%)

4.Individual industrial and commercial households shall fill the deduction or exemption amount calculated according to the above method into the "deduction or exemption amount" column of the corresponding business income tax return, and submit the "Report Form of Individual Income Tax Deduction or Exemption Matters".。For individual industrial and commercial businesses that declare through the electronic tax bureau, the tax authorities will provide the preferential policy tax deduction and pre-filling services for the report form。For individual industrial and commercial households with regular quotas subject to simple declaration, the tax authorities shall transfer and pay the tax on the basis of the reduced or reduced tax amount。

5.This announcement shall take effect on January 1, 2023 and shall be terminated on December 31, 2024。From January 1, 2023 to the release of this announcement, individual industrial and commercial households have paid the individual income tax on business income, can automatically deduct the tax of the following months, the current year can not be deducted in the final settlement of the tax refund;You can also apply directly for a refund of the tax deduction。

11

The General Office of the China Banking and Insurance Regulatory CommissionNotice on Strengthening the Quality of Financial Services for Small and Micro Enterprises in 2023 (No. 42 issued by the Bank Supervision and Insurance Office (2023))

1.We will support the recovery of hard-hit industries and help expand domestic demand and stabilize employment。Banking and insurance institutions should focus on small and micro market players in accommodation, catering, retail, education, culture, tourism, sports, transportation, foreign trade and other fields，In particular, small and micro enterprises with good business prospects have not yet fully recovered due to the impact of the epidemic，Meet their reasonable financial needs，We will help solve difficulties, expand domestic demand and stabilize employment，Support economic recovery。

2.Support small and micro enterprises in scientific and technological innovation to boost industrial development。Optimize the service model, make comprehensive use of movables and intellectual property rights, supply chain notes, accounts receivable financing, property insurance, liability insurance and other service methods, strengthen financial support and risk protection, strengthen the organic connection with direct financing, and cultivate small and micro enterprises to become the birthplace of innovation。

3.We will support bail-outs for individual businesses and help improve people's livelihood。Banking and insurance institutions should earnestly implement the Regulations on Promoting the Development of Individual Industrial and Commercial Enterprises and provide suitable products and services for individual industrial and commercial enterprises。Banking financial institutions should be based on the characteristics of individual industrial and commercial households lacking credit information and lack of mortgage guarantee，Improve credit evaluation and credit management，Comprehensive use of business information, transaction flow, credit information, public credit information and other multi-dimensional data，Actively develop small credit loan products，We will strive to achieve sustained growth in the balance of loans and the number of households of individual industrial and commercial households。We will encourage the development of loan products that can be borrowed and repaid on demand, so as to better meet the capital needs of individual industrial and commercial households with urgent funds, short terms, and high frequency。

4.We will improve the credit structure for small and micro enterprises。Focus on small and micro enterprises without loans to increase support, expand service coverage。Strengthen the mining and application of credit information of small and micro enterprises, increase the issuance of credit loans, and reduce the reliance on second sources of repayment such as guarantees。Reasonably meet the credit needs of small and micro enterprises with a total credit of more than 10 million yuan for a single household, and support the development and growth of small and micro enterprises。

5.We will improve the pricing mechanism for small and micro businesses。Banking financial institutions should reasonably determine the loan interest rate according to the loan market quoted interest rate (LPR) and the characteristics of small and micro enterprise customers。Banking and insurance institutions should standardize the charging behavior of financial services for small and micro enterprises, improve the scientific and accurate pricing of services, strengthen the publicity of service items and prices, and inform preferential measures。Banking financial institutions cooperate with third parties to provide services to small and micro enterprises，To fully understand the third-party institutions to charge enterprises，Charge standard as an important review condition，Strict audit, continuous evaluation，If illegal charges or excessive charges are found, the cooperation shall be stopped in time，We will reduce the actual financing costs of small and micro enterprises。

6.We will increase support for renewing loans to small and micro businesses。Banking financial institutions should develop special products for small and micro enterprises to renew loans or improve the function of existing products to renew loans, in principle, small and micro enterprise working capital loan products and small and micro business owners, individual industrial and commercial businesses should have the function of renewing loans。It is strictly prohibited to renew loans diverted for non-production and business purposes, and it is not allowed to cover up credit risks with renewal loans。Banking financial institutions provide continuous financing to small and micro enterprises with normal production and operation and good credit status through the emergency loan funds set up by local governments, and the risk classification can be compared with the small and micro enterprise renewal loan business。

7.We will give full play to the advantages of policy-based funds in serving small and micro enterprises。Policy banks and sub-lending banks should improve the sub-lending business cooperation mechanism for small and micro enterprises, strengthen standardized and refined management, and improve sub-lending management system, business process and information system。Policy banks and sub-lending banks shall reasonably determine sub-lending interest rates on the basis of independent consultation。The sublender shall effectively transmit the subloan interest rate preference to the actual user, and the average interest rate of the small and micro enterprise loan terminal issued through the subloan shall not be higher than the average interest rate of the same type of loan in the local similar institutions in the last quarter。We will support policy banks in exploring direct lending to small and micro enterprises in accordance with their own strategies。

8.We will enrich the supply of insurance products and services for small and micro enterprises。Insurance companies are encouraged to design exclusive insurance plans in accordance with the principles of sustainable business and reasonable premiums, and to diversify product types and design exclusive insurance plans in response to the needs of small and micro enterprises and individual businesses in different industries and with different production and business characteristics。Encourage flexible payment service methods and explore simplified loss settlement modes。Promote and serve small and micro enterprises in engineering construction, technical equipment, logistics and transportation, intellectual property, disaster response, business interruption, product liability, employer liability and other property insurance products。We will expand export credit insurance, domestic trade credit insurance, and overseas investment insurance for small and micro businesses。We will provide health, accident, pension and other life insurance products for individuals, small and micro business owners and other important stakeholders of enterprises。We will expand group life insurance for employees of small and micro enterprises。

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2023 Continue to optimize and innovate the implementation of preferential tax policy guidelines

Since the beginning of this year, in accordance with the decision-making and deployment of the Party Central Committee and The State Council, the State Administration of Taxation and the Ministry of Finance and other departments have successively issued a series of preferential tax and tax policies to continue to optimize and innovate the implementation。In order to facilitate market players to understand the applicable preferential tax policies in a timely manner, the State Administration of Taxation has sorted out the preferential tax policies implemented through continuous optimization and innovation, and formed a comprehensive coverage according to the writing style of enjoying the main body, preferential content, enjoying conditions, and policy basis Guidelines on 12 preferential tax policies，The details include: VAT exemption policy for small-scale taxpayers;VAT reduction policy for small-scale taxpayers;Value-added tax deduction policy for production and domestic service industries;Equity incentive individual income tax preferential policies of listed companies;Personal income tax is temporarily exempted from the transfer price difference of the Shanghai-Hong Kong Stock Connect and Shenzhen-Hong Kong Stock Connect;The policy of imposing individual income tax by half on the part of the annual taxable income of individual industrial and commercial households that does not exceed 1 million yuan;The enterprise income tax reduction policy for small and low-profit enterprises;Pre-tax deduction policy for R&D expenses;The policy of halving the urban land use tax on the land used for bulk commodity storage facilities of logistics enterprises;Qualified employers to reduce the employment security fund for disabled persons policy;Eligible enterprises are exempt from employment security funds for the disabled;We will gradually reduce the premium policies for unemployment insurance and work-related injury insurance。