District, county (city) people's governments and relevant units:

　　With the consent of the municipal Government, the "Several Policy Measures of Shenyang to Support the Steady Growth of Small and Medium-sized Enterprises and individual industrial and commercial Households" is now issued to you. Please implement it carefully in light of the actual situation。

Shenyang Bureau of Industry and Information Technology

Shenyang Science and Technology Bureau

Shenyang Finance Bureau

Shenyang Human Resources and Social Security Bureau

Shenyang market supervision and Administration Bureau

Shenyang financial Development Bureau

State Administration of Taxation Shenyang Tax Bureau

Operation Management Department, Shenyang Branch, People's Bank of China

February 10, 2022

　　(This article is released to the public)

Several policy measures to support the steady growth of small and medium-sized enterprises and individual industrial and commercial businesses in Shenyang

　　In order to thoroughly implement the national and provincial policies and measures to promote the development of small and medium-sized enterprises，We will do more to support the development of market players，To help small and medium-sized enterprises and individual businesses cope with the impact of COVID-19，Alleviate the adverse factors such as insufficient market effective demand, rising raw material and labor costs，Promote the steady growth of small and medium-sized enterprises and individual businesses in our city，Formulate the following policy measures。

　　1.We will implement the national tax reduction policy。Small-scale taxpayers who have VAT taxable sales activities, and the total monthly sales volume does not exceed 150,000 yuan, are exempt from VAT。Before December 31, 2022, the annual taxable income of small micro-profit enterprises does not exceed 1 million yuan, reduced by 12.5% is included in the taxable income, and corporate income tax is paid at a tax rate of 20%。Individual income tax shall be levied by half on the part of the annual taxable income of individual industrial and commercial households that does not exceed 1 million yuan。We will continue to implement the policy of deducting additional R&D expenses for enterprises。(Responsible unit: Municipal Tax Bureau, Bureau of Finance)

　　2.Relaxation of domicile registration。Internet self-employed persons engaged in commodity wholesale, retail, real estate agency and other industries are allowed to register multiple self-employed persons as the same business place, and the residence trusteeship service is provided by the trusteeship agency。Self-employed people who are not in the prohibited areas will continue to relax the conditions for residence registration in accordance with the principle of "either prohibited or entered"。(Responsible unit: Municipal Market Supervision Bureau)

　　3.Reduce payment costs for small and micro businesses。Commercial banks within their jurisdiction are encouraged to waive all unit settlement account management fees and annual fees for small and micro enterprises。The commercial banks within the jurisdiction shall cancel the collection of check costs and loss reporting fees, as well as the handling fees, costs and loss reporting fees for promissory notes and bank drafts。For standard merchants within the jurisdiction of the debit card issuer service fee and network service fee, 10% discount on the basis of the current government guide price, the ceiling value remains unchanged, and for preferential merchants within the jurisdiction of the card issuer service fee and network service fee continue to be implemented on the basis of the current government guide price.20% discount。(Responsible unit: Shenyang Management Department of the People's Bank of China)

　　4.We will strengthen the development fund for small and medium-sized enterprises。Encourage Shenyang Small and medium-sized Enterprise Development Fund to participate in the investment of key industrial small and medium-sized enterprises in line with the direction of optimization and upgrading of the city's economic structure, especially to increase the supply of equity investment to small and medium-sized enterprises in key industries such as advanced equipment manufacturing, strategic emerging industries and frontier fields。(Responsible unit: Municipal Bureau of Industry and Information Technology, Bureau of Finance, Shengjing Financial Holding Group)

　　5.We will support the "specialized and innovative" development of small and medium-sized enterprises。The state-level specialized special new "little giant" enterprises and provincial "specialized special new" small and medium-sized enterprises identified in the year were awarded 500,000 yuan and 500,000 yuan respectively。(Responsible unit: Municipal Bureau of Industry and Information Technology)

　　6.Encourage "specialized and innovative" small and medium-sized enterprises to speed up the implementation of technological transformation。Support the technical transformation of production line adjustment, equipment update, information construction and achievement transformation implemented by specialized and special new "little giant" enterprises and small and medium-sized enterprises, as well as the transformation of supporting facilities such as safety, environmental protection and pipe network that are closely related to technological transformation。Within the effective period of the policy, technical renovation projects that actually complete fixed asset investment of more than 3 million yuan (including) in the previous year will be subsidized according to 10% of the investment in equipment and information construction, and the maximum subsidy for a single project will not exceed 5 million yuan。(Responsible unit: Municipal Bureau of Industry and Information Technology)

　　7.Encourage the rapid growth of small and medium-sized enterprises。For industrial enterprises with operating income of less than 100 million yuan (excluding) in the previous year, the operating income of the year for the first time reaches more than 100 million yuan (including), the award of 100,000 yuan is given。For newly built and put into operation in the year, the operating income of the year reached 100 million yuan (including) or more, and included in the scale of industrial enterprises above the scale of tax industrial enterprises, awarded 200,000 yuan。For those who have won the above awards at the same time, the highest award shall prevail, and no award shall be repeated。(Responsible unit: Municipal Bureau of Industry and Information Technology)

　　8.We will support small and medium-sized enterprises in developing service-oriented manufacturing。The small and medium-sized enterprises that were identified as national service-oriented manufacturing demonstration enterprises and demonstration platforms (projects) were given a one-time reward of 500,000 yuan;Small and medium-sized enterprises identified as provincial service-oriented manufacturing demonstration enterprises and demonstration platforms (projects) will be given a one-time reward of 300,000 yuan。For those who have won the above awards at the same time, the highest award shall prevail, and no award shall be repeated;Those who have enjoyed the demonstration award at the next level shall make up the difference of the award at the same level。(Responsible unit: Municipal Bureau of Industry and Information Technology)

　　9.Implement gradient cultivation of science and technology enterprises。For the first time to record the science and technology small and medium-sized enterprises to give a subsidy of 20,000 yuan, for the first identified high-tech enterprises to give a subsidy of up to 200,000 yuan, for the first identified provincial gazelle enterprises, unicorn enterprises to give a subsidy of 500,000 yuan。(Responsible unit: Municipal Science and Technology Bureau)

　　10.We will support the commercialization of technological achievements by small and medium-sized enterprises。Encourage small and medium-sized enterprises to use science and technology innovation vouchers, and give subsidies not exceeding 60% of the amount of technical services to those who purchase technical services from service institutions on the science and technology conditions platform。Annual performance evaluation shall be conducted on the technology transfer demonstration institutions that promote the transformation of technological achievements in Shenyang, and the outstanding ones shall be awarded up to 300,000 yuan。(Responsible unit: Municipal Science and Technology Bureau)

　　11.We will implement "specialized and new" loans for small and medium-sized enterprises at discounted interest rates。Special special new "little giant" enterprises, "special special new" small and medium-sized enterprises have a maximum of 12 months of discounted interest，The discount rate is calculated on the basis of 50% of the total interest (the quoted rate of the one-year loan market published by the People's Bank of China)，The maximum discount for a single enterprise is not more than 500,000 yuan。(Responsible unit: Municipal Bureau of Industry and Information Technology)

　　12.We will implement discount interest on loans to newly increased industrial smes。For the newly established industrial small and medium-sized enterprises in the same year, the amount of bank loans that have been settled within the year will be given a maximum 12-month discount interest, the discount interest standard is calculated according to 30% of the total interest (the one-year loan market quoted interest rate published by the People's Bank of China), and the maximum discount interest of a single enterprise will not exceed 500,000 yuan。(Responsible unit: Municipal Bureau of Industry and Information Technology)

　　13.Provide small and micro enterprises start-up guarantee loan support。Small and micro enterprises with newly recruited qualified personnel accounting for more than 8% (inclusive) of the existing employees and more than 100 employees (inclusive), as well as small and micro enterprises with newly recruited qualified personnel accounting for more than 15% (inclusive) of the existing employees and less than 100 employees in the same year, may apply for start-up guarantee loans。Small and micro enterprises for the first time to apply for business guarantee loan discount interest, the financial department in the first year in accordance with the policy provisions of the loan interest rate of 100% discount interest, the second year in accordance with the policy provisions of the loan interest rate of 50% discount interest。(Responsible unit: Municipal Human Resources and Social Security Bureau, Finance Bureau, Financial Development Bureau)

　　14.We will support small and medium-sized enterprises in attracting young talent。The full-time college graduates with bachelor's degree and above who are employed in Shenyang are respectively 30000 yuan per person per year (doctor's degree) and 1.440,000 yuan (master), 0.720,000 yuan (undergraduate) standard grant of living subsidies (including rental subsidies), up to three years。Small and medium-sized enterprises that hire fresh graduates to sign a labor contract with them for one year or more and pay social insurance will be given a one-time labor subsidy according to the standard of 1000 yuan/person。(Responsible unit: Municipal Human Resources and Social Security Bureau)

　　15.We will support small and medium-sized enterprises in attracting skilled personnel。To provide full-time introduction of small and medium-sized enterprises with national level three and above professional qualifications of skilled talents, up to 3 years per person per month of up to 1000 yuan living subsidies。To give small and medium-sized enterprises newly introduced and trained selection of highly skilled talents up to 500,000 yuan housing subsidies or awards。(Responsible unit: Municipal Human Resources and Social Security Bureau)

　　16.We will support small and medium-sized enterprises in attracting talent from industries that are in short supply。To compile and publish the "Urgently Needed Talents Demand Directory", according to the actual needs of small and medium-sized enterprises introduced in accordance with the directory, a total of 60,000 to 300,000 yuan will be awarded in three years。(Responsible unit: Municipal Human Resources and Social Security Bureau)

　　17.Promote industrial design to empower small and medium-sized enterprises。For those identified as national industrial design centers (research institutes) and provincial industrial design centers (research institutes) in that year, a maximum of 1 million yuan and 500,000 yuan will be awarded。For those who have won the above awards at the same time, the highest award shall prevail, and no award shall be repeated;Those who have enjoyed the next level of awards shall make up the difference between the awards at the same level。(Responsible unit: Municipal Bureau of Industry and Information Technology)

　　18.We will strengthen the development of vehicles for innovation and entrepreneurship。A maximum of 500,000 yuan will be awarded to newly recognized (filed) national (specialized) maker Spaces, national science and technology business incubators, and national Star creators。Annual performance evaluation of the service capability and incubation performance of mass entrepreneurship carriers will be conducted, and rewards of up to 500,000 yuan, up to 300,000 yuan and up to 100,000 yuan will be given to science and technology business incubators, mass innovation Spaces and Star Innovation world, respectively。(Responsible unit: Municipal Science and Technology Bureau)

　　19.We will strengthen the development of demonstration bases for entrepreneurship and innovation of micro, small and medium-sized enterprises。The operating units identified as national and provincial entrepreneurship and innovation demonstration bases for micro, small and medium-sized enterprises in the previous year were given a one-time reward of 500,000 yuan and 300,000 yuan respectively。The entrepreneurship and innovation demonstration base of small, medium-sized and micro enterprises above the municipal level (including) within the validity period of the preferential policy of reducing the housing rent and property fees of settled enterprises，A 3-month subsidy based on the rent and property charges (monthly average) received in the previous year，The subsidy funds shall not exceed the amount of remission and the maximum shall not exceed 1 million yuan。(Responsible unit: Municipal Bureau of Industry and Information Technology)

　　20.We will strengthen the development of public service platforms for small and medium-sized enterprises。For the last year identified as the national and provincial small and medium-sized enterprises public service demonstration platform, a one-time reward of 500,000 yuan and 300,000 yuan respectively。For the renovation and upgrading projects of municipal (including) and above smes public service demonstration platform within the validity period, subsidies will be given according to 40% of the actual completed renovation investment of the declared period, and the maximum subsidy funds will not exceed 2 million yuan。(Responsible unit: Municipal Bureau of Industry and Information Technology)

　　This policy will be implemented from February 10, 2022 and will be valid for 3 years。It is applicable to small, medium and micro enterprises and individual industrial and commercial businesses registered in Shenyang in accordance with the "Small and medium-sized Enterprise Classification Standard Provisions" jointly issued by the Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission and the Ministry of Finance (2011) No. 300)。

　　The municipal financial funds required by the above award and subsidy policies shall, in principle, be shared by the city and the districts and counties (cities) in a 1:1 ratio。The financial funds implement the principle of "no repetition on high", and enterprises that enjoy the comprehensive policy support of "one enterprise and one policy" will no longer enjoy the relevant support policies repeatedly。If the time limit is specified in the policy item, it belongs to the current policy, or the state or province provides otherwise, it shall follow its provisions。

　　The responsible unit is responsible for the publicity, interpretation and implementation of the policy terms, and comprehensively considers the quality and quantity of the declared projects, combined with the policy award and supplement standards, and determines the specific support amount as a whole until the project funds included in the scope of support reach the special fund limit established by the city。