State Development (2012) No. 14

        The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government, all ministries and commissions of the State Council, and all directly affiliated institutions:

        Small and micro enterprises play an irreplaceable role in increasing employment, promoting economic growth, scientific and technological innovation, and social harmony and stability, and have important strategic significance for national economic and social development. The Party Central Committee and the State Council attach great importance to the development of small and micro enterprises, and have issued a series of fiscal, taxation and financial support policies, which have achieved positive results. However, affected by the complex and changeable economic situation at home and abroad, the current problems of small and micro enterprises, such as high operating pressure, rising costs, financing difficulties, and heavy taxes and fees, are still very prominent and must be taken seriously. In order to further support the healthy development of small and micro enterprises, the following opinions are hereby put forward.

        1. Fully understand the importance of further supporting the healthy development of small and micro enterprises

        (1) Enhance confidence in doing a good job in small and micro enterprises. Governments at all levels and relevant departments should attach great importance to the current new situations and new problems facing the development of small and micro enterprises, strengthen confidence, increase support, and regard supporting the healthy development of small and micro Important measures for stable and rapid economic development are placed in a more important position. It is necessary to analyze scientifically, correctly grasp, and actively study and adopt more targeted policy measures to help small and micro enterprises boost their confidence, operate steadily, improve profitability and development potential, and enhance their sustainable development capabilities.

        2. Further increase fiscal and taxation support for small and micro enterprises

        (2) Implement various preferential tax policies to support the development of small and micro enterprises. Increase the threshold of value-added tax and business tax; halve the corporate income tax policy for small and low-profit enterprises, extend it to the end of 2015 and expand the scope; include the technical service platforms in the eligible national SME public service demonstration platform into the current technology development supplies The scope of preferential import tax policies; from November 1, 2011 to October 31, 2014, stamp duty is exempted for loan contracts signed by financial institutions and small and micro enterprises, and the tax on agricultural loans and SME loan losses of financial enterprises will be exempted. The previous deduction policy was extended to the end of 2013, and the policy that eligible rural financial institutions’ financial insurance income was reduced at a 3% business tax rate was extended to the end of 2015. Accelerate the pilot program of changing business tax to value-added tax, and gradually solve the problem of double taxation of business tax in the service industry. Combined with deepening the reform of the taxation system, perfecting structural tax reduction policies, and studying taxation systems that further support the development of small and micro enterprises.

        (3) Improve fiscal fund support policies. Give full play to the supporting and guiding role of the existing special funds for small and medium-sized enterprises. In 2012, the total size of funds will be expanded from 12.87 billion yuan to 14.17 billion yuan, and it will increase year by year. Special funds should reflect the policy orientation, enhance pertinence, continuity, and operability, highlight the focus of fund use, and favor small and micro enterprises and the central and western regions.

        (4) Establish a national SME development fund in accordance with the law. The funding sources of the fund include central fiscal budget arrangements, fund income, donations, etc. The central government has allocated 15 billion yuan of funds, which will be put in place in five years, and 3 billion yuan will be allocated in 2012. The fund is mainly used to guide local governments, venture capital institutions and other social funds to support small and micro enterprises in the initial stage. Encourage donations to the fund. For enterprises, public institutions, social organizations and individuals who donate funds to the fund, the part of the enterprise within 12% of the total annual profit, and the part of the individual within 30% of the taxable income of the individual income tax can be deducted before the calculation and payment of the income tax. .

        (5) Government procurement supports the development of small and micro enterprises. All departments responsible for preparing departmental budgets should arrange a share of no less than 18% of the total annual government procurement project budget for procurement by small and micro enterprises. In the government procurement review, a 6%-10% price deduction may be given to the products of small and micro enterprises, depending on the situation of different industries. Encourage large and medium-sized enterprises and small and micro enterprises to form a consortium to participate in government procurement. Small and micro enterprises that account for more than 30% of the consortium can be deducted from the consortium's price of 2%-3%. Promote the pilot program of government procurement credit guarantees, and encourage small and micro enterprises to participate in government procurement to provide services such as tender guarantees, performance guarantees, and financing guarantees.

        (6) Continue to reduce or exempt certain company-related fees and eliminate various non-compliant fees. Implement the administrative fees that have been cancelled by the central and provincial finance and price authorities. From January 1, 2012 to December 31, 2014, small and micro enterprises will be exempted from some administrative fees for management, registration, and licenses. A batch of administrative and institutional fees related to enterprises established by various provinces (autonomous regions and municipalities) shall be cleared and cancelled. Regulate operating service charges related to administrative licensing and compulsory access. Continue to do a good job in the special clean-up of toll roads to reduce the logistics costs of enterprises. Intensify the supervision and inspection of arbitrary charges, arbitrary fines and various apportionment behaviors to enterprises, strictly implement the charging publicity system, and strengthen the supervision of society and public opinion. Improving the rights protection mechanism related to corporate fees.

        3. Efforts to alleviate the financing difficulties of small and micro enterprises

        (7) Implement various financial policies to support the development of small and micro enterprises. The growth rate of banking financial institutions' loans to small and micro enterprises is not lower than the average growth rate of all loans, and the increase is higher than the same period of the previous year. Small financial institutions that meet the requirements will continue to implement a lower deposit reserve ratio. Commercial banks shall provide credit support to small and micro enterprises that comply with the national industrial policies and credit policies. Encourage financial institutions to establish a scientific and reasonable pricing mechanism for small and micro-enterprise loans. Under the premise of legality, compliance and risk control, commercial banks independently determine loan interest rates, and give priority to innovative and entrepreneurial small and micro enterprises. Establish a credit reward and assessment system for small businesses, implement the differentiated supervision policies for financial services for small and micro businesses that have been introduced, and appropriately increase the tolerance for non-performing loans of small and micro businesses. Further study and improve the relevant regulations on the write-off of bad debts for small business loans, simplify the procedures for the write-off of bad debts, and improve the efficiency of the write-off of bad debts for small and micro-business loans. Priority is given to supporting eligible commercial banks to issue financial bonds specifically for loans to small and micro enterprises. Support commercial banks to develop various financial products and services suitable for the characteristics of small and micro enterprises, and actively develop financing methods such as business circle financing and supply chain financing. Strengthen the statistical monitoring of loans to small and micro enterprises.

        (8) Speed up the development of small financial institutions. Under the premise of strengthening supervision and preventing risks, appropriately relax the conditions for private capital, foreign capital, and international organization funds to participate in the establishment of small financial institutions. Appropriately relax restrictions on the shareholding ratio of a single investor in a small loan company. Support and encourage qualified banking financial institutions to focus on establishing village and township banks in the central and western regions. Strengthen the market positioning of small financial institutions mainly serving small and micro enterprises, innovate financial products and service methods, optimize business processes, and improve service efficiency. Guide small financial institutions to increase service outlets and extend to counties and towns. Eligible small loan companies can be restructured into village banks in accordance with relevant regulations.

        (9) Broaden financing channels. Build a convenient and fast financing platform to support qualified small enterprises to go public and raise funds and issue bonds. Promote the construction of a multi-level bond market, and give full play to the role of the bond market in supporting micro entities. Accelerate the construction of an over-the-counter market under unified supervision and provide services for the allocation of resources in the capital market for small and micro enterprises that are not yet eligible for listing. Gradually expand the scale of issuance of collective bills, collective bonds, collective trusts and short-term financing bills for small and micro enterprises. Actively and steadily develop financing tools such as private equity investment and venture capital, improve the support mechanism for venture capital, and support the development of start-up and innovative small and micro enterprises. Support small and micro enterprises to adopt multiple methods of financing such as intellectual property pledge, warehouse receipt pledge, store management right pledge, commercial credit insurance policy pledge, commercial factoring, and pawn. Encourage the provision of equipment financing leasing services for small and micro enterprises. Actively develop loan guarantee insurance and credit insurance for small and micro enterprises. Speed up the construction of the financing service system for small and micro enterprises. Intensively carry out pilot projects combining technology and finance to create a good investment and financing environment for innovative small and micro enterprises.

        (10) Strengthen credit guarantee services for small and micro enterprises. Vigorously promote the establishment of a credit guarantee system for small and medium-sized enterprises, continue to implement the policy of exempting qualified credit guarantee institutions from business tax, increase the guidance and support of central fiscal funds, and encourage guarantee institutions to increase the scale of guarantee business for small and micro enterprises and reduce the amount of small and micro enterprises. Guarantee fees. Guide foreign capital to set up guarantee agencies for small and micro enterprises, and accelerate the pilot work of using foreign capital to establish guarantee companies. Actively develop re-guarantee institutions, strengthen risk diversification, and increase credit functions. Improve credit insurance services, customize insurance products that meet the needs of small and micro enterprises, and expand service coverage. Promote the establishment of a risk sharing mechanism between guarantee institutions and banking financial institutions. Accelerate the establishment of a corporate credit system, and earnestly carry out corporate credit information collection and credit rating evaluation.

        (11) Regulate financing services for small and micro enterprises. Except for syndicated loans, financial institutions are prohibited from charging commitment fees and fund management fees for loans to small and micro enterprises. Carry out commercial bank service charge inspection. Strictly restrict financial institutions from charging small and micro enterprises financial advisory fees, consulting fees, and other fees, and clean up and correct unreasonable fees for financial services. Effectively curb the tendency of private lending to usury and the phenomenon of large-scale enterprises on-lending in disguise, and crack down on illegal activities such as illegal fund-raising and financial pyramid schemes in accordance with the law. Strictly prohibit financial practitioners from participating in private lending. Study and formulate policies and measures to prevent large enterprises from owing funds to small and micro enterprises for a long time.

        4. Further promote the innovative development and structural adjustment of small and micro enterprises

        (12) Support the technological transformation of small and micro enterprises. The central budget for the expansion of investment arrangements for the technological advancement and technological transformation of small and medium-sized enterprises, focusing on supporting small enterprises to develop and apply new technologies, new processes, new materials, and new equipment, improve independent innovation capabilities, promote energy conservation and emission reduction, and improve product and Service quality, improving safety production and operating conditions, etc. All localities should also increase their support for the technological transformation of small and micro enterprises.

        (13) Improve the innovation capabilities of small and micro enterprises. Improve the pre-income deduction policy for enterprise research and development expenses to support enterprise technological innovation. Implement the innovation capacity building plan for small and medium-sized enterprises, encourage qualified small and micro enterprises to establish research and development institutions, participate in the research and development of common key technologies in the industry, national and local science and technology plans, and standard formulation. Encourage industrial technological innovation strategic alliances to transfer and spread technological innovation achievements to small and micro enterprises. Support the establishment of a sound technical service platform in areas where small and micro enterprises gather, concentrate superior scientific and technological resources, and provide support services for the technological innovation of small and micro enterprises. Encourage colleges, universities, scientific research institutions, and large enterprises to open R&D and experimental facilities to small and micro enterprises. Implement the informatization promotion project of small and medium-sized enterprises, focus on improving the informatization application level of small and micro enterprises' manufacturing, operation management and market development, and encourage information technology enterprises and communication operators to provide information application platforms for small and micro enterprises. Accelerate the promotion and application of new technologies and advanced applicable technologies in small and micro enterprises, and encourage various technical service organizations, technology markets and research institutes to provide high-quality services to small and micro enterprises.

        (14) Improve the creation, use, protection and management of intellectual property rights of small and micro enterprises. The SME intellectual property strategy promotion project focuses on cultivating small and micro enterprises with independent intellectual property advantages, strengthens publicity and training, popularizes intellectual property knowledge, promotes pilot projects in key areas and key enterprises, and launches guidance, agency, and early warning for small and micro enterprises. service. Intensify the crackdown on infringement of intellectual property rights and the manufacture and sale of counterfeit and shoddy products, maintain market order, and protect innovation enthusiasm.

        (15) Support the development of innovative, entrepreneurial and labor-intensive small and micro enterprises. Encourage small and micro enterprises to develop modern service industries, strategic emerging industries, modern agriculture and cultural industries, take the path of "specialization, special innovation" and collaborative development with large enterprises, and accelerate the transformation from factor-driven to innovation-driven. Make full use of national scientific and technological resources to support technological innovation of small and micro enterprises, encourage scientific and technological personnel to use scientific and technological achievements to establish small and micro enterprises, and promote the transformation of scientific and technological achievements. Implement the plan to start small businesses, cultivate and support 3000 small business entrepreneurship bases, vigorously carry out entrepreneurship training and guidance, encourage the establishment of small businesses, and strive to expand social employment. Actively develop various types of technology incubators, and by 2015, the scale of incubating enterprises will reach more than 100,000. Support labor-intensive enterprises to stabilize employment positions, promote industrial upgrading, and accelerate the adjustment of product structure and service methods.

        (16) Effectively broaden the field of private investment. It is necessary to promulgate as soon as possible the implementation rules for the implementation of the state’s policies to encourage and guide the healthy development of private investment, promote the facilitation and standardization of private investment, and encourage and guide small and micro enterprises to enter education, social welfare, science and technology, culture, tourism, sports, and commercial circulation. field. All types of government funds must be treated equally to all types of investment entities, including private investment.

        (17) Speed up the elimination of outdated production capacity. Strictly control the development of small and micro enterprises with high pollution, high energy consumption and serious waste of resources to prevent the transfer of backward production capacity. Strictly implement relevant national laws and regulations, comprehensively use fiscal and taxation, finance, environmental protection, land, industrial policies and other means to support small and micro enterprises to accelerate the elimination of outdated technologies, processes and equipment, and obtain new ones through acquisitions, mergers, reorganizations, joint operations, and industrial transfers. Development opportunities.

        V. Increasing support for small and micro enterprises to open up the market

        (18) Innovative marketing and business models. Encourage small and micro enterprises to use e-commerce, credit sales and credit insurance to vigorously expand their business areas. Research and innovate the organization of the China International Small and Medium-sized Enterprise Expo to promote breakthroughs in internationalization, marketization, and specialization. Support small and micro enterprises to participate in domestic and foreign exhibitions and sales activities, and strengthen the integration of industry and trade, agriculture and trade, and domestic and foreign trade. Build a centralized procurement and distribution platform to support small and micro enterprises to reduce procurement costs through joint procurement and centralized distribution. Guide small and micro enterprises to "go out" in a group approach. Cultivate business gathering areas, develop specialized markets and characteristic commercial streets, and promote modern circulation methods such as chain operations, franchising, and logistics. Strengthen the training of export product standards for small and micro enterprises.

        (19) Improve customs clearance services. Promote the reform of classified customs clearance, and actively study the provision of guaranty inspection and release, centralized declaration, 24-hour appointment for customs clearance, and non-implementation of processing trade deposit ledger system and other convenient customs clearance measures for qualified small and micro enterprises. Expanding the declaration of territoriality,The scope of application of the "port inspection and release" customs clearance model. Expand the scope of measures that import and export enterprises enjoy, such as pre-classification, pre-review price, and pre-determination of origin, so as to improve the efficiency of enterprise customs clearance and reduce logistics customs clearance costs.

        (20) Simplify domestic sales procedures for processing trade. Further implement measures to facilitate domestic sales of small and micro-processing trade enterprises, allowing networked enterprises to "multiple domestic sales and one declaration", and can centrally handle domestic sales declaration procedures within the month of domestic sales, shortening the processing time for enterprises.

        (21) Carry out pilot projects for the bonded supervision model of the integrated circuit industry chain. Qualified small micro-integrated circuit design enterprises are allowed to carry out processing trade business as processing trade operation units, and all design, chip manufacturing, packaging and testing enterprises in the integrated circuit industry chain are included in the scope of bonded supervision.

        6. Effectively help small and micro enterprises to improve their management level

        (22) Support management innovation. Implement the management improvement plan for small and medium enterprises, focusing on helping and guiding small and micro enterprises to strengthen the management of finance, safety, energy conservation, environmental protection, and employment. Carry out promotion and benchmarking demonstration activities of enterprise management innovation results. Implement accounting standards for small businesses, and carry out training and accounting agency services. Establish a management consulting service system for small and micro enterprises, and support management consulting agencies and volunteers to provide management consulting services for small and micro enterprises.

        (23) Improve the level of quality management. Implement the main responsibility for product quality of small and micro enterprises, strengthen the construction of a quality credit system, and carry out quality commitment activities. Supervise and guide small and micro enterprises to establish a sound quality management system, strictly implement access management such as production licenses, operating licenses, and compulsory certification, and continuously enhance their quality and safety assurance capabilities. Vigorously promote advanced quality management concepts and methods, and strictly implement national standards and standards of importing countries. Strengthen brand building guidance and guide small and micro enterprises to create their own brands. Encourage the formulation of standards for advanced enterprise alliances, and drive small and micro enterprises to improve their quality assurance capabilities and professional collaboration and supporting levels. Give full play to the radiation supporting role of national quality inspection institutions and key laboratories, and accelerate the construction of public service platforms for quality inspection and quarantine.

        (24) Strengthen the development of human resources. Strengthen the guidance and services for labor and employment of small and micro enterprises, and broaden the employment channels of enterprises. Implement the National SME Galaxy Training Project and the Enterprise Management Talent Quality Improvement Project, focusing on small and micro enterprises, and train 500,000 management personnel and entrepreneurs each year. Guide small and micro enterprises to actively participate in the high-skilled talent revitalization plan, strengthen the construction of skilled talents, and major talent projects such as the National Professional and Technical Talent Knowledge Update Project should be tilted toward small and micro enterprises. Focusing on the key areas identified in the "National Medium and Long-term Talent Development Plan (2010-2020)", carry out the training of innovative professional and technical personnel for small and micro enterprises. Improve the social security policies for employees of small and micro enterprises.

        (25) Formulate and improve policies to encourage college graduates to work in small and micro enterprises. For small and micro enterprises that newly recruit college graduates and organize pre-job training, they will be given training fee subsidies as required, and the training fee subsidy standards should be appropriately increased. The specific standards are determined by the provincial finance, human resources and social security departments. For small and micro enterprises that newly recruit college graduates in the graduation year, sign a labor contract for more than one year and pay social insurance premiums on time and in full, a one-year social insurance subsidy will be given. The policy implementation period is up to the end of 2014. Improve the human resource structure of enterprises, implement the entrepreneurial leadership plan for college students, and earnestly implement the tax reduction and exemption, small secured loans and other supporting policies that have been introduced to encourage college graduates to start their own businesses, increase public employment services, and increase the establishment of small and micro businesses by college graduates. Business success rate.

        7. Promote the agglomeration and development of small and micro enterprises

        (26) Make overall arrangements for land for the development of industrial clusters. In the planning and construction of small business venture bases, technology incubators, and commercial and commercial enterprise clusters, local governments at all levels should prioritize land use plan targets. Various types of parks such as economic and technological development zones, high-tech development zones and industrial parks shall concentrate on the construction of standard workshops and actively provide production and operation sites for small and micro enterprises. For small and micro enterprises that rent business premises and shops within three years of their establishment, a certain percentage of rental subsidies will be given to those that meet the conditions.

        (27) Improve the environment for the development of agglomeration of small and micro enterprises. Establish and improve service platforms for technology, e-commerce, logistics, and information in industrial clusters. Give full play to the leading and leading role of leading enterprises, promote the division of labor and collaboration, brand building and professional market development of upstream and downstream enterprises, and promote the transformation and upgrading of industrial clusters. Focus on cultivating small and micro enterprises in the secondary and tertiary industries in rural areas, and vigorously develop the county economy. Carry out the pilot construction of innovative industrial clusters. Support the construction of infrastructure such as energy supply and comprehensive pollution control, and strengthen energy-saving management and centralized control of the "three wastes".

        8. Strengthen public services for small and micro enterprises

        (28) Vigorously promote the construction of the service system. By 2015, support the establishment and improvement of 4,000 public service platforms for small and micro enterprises, and focus on the cultivation and identification of 500 national public service demonstration platforms for small and medium-sized enterprises, and play a demonstrative and leading role. Implement the network construction project of the public service platform for small and medium-sized enterprises, support all provinces (autonomous regions and municipalities) to coordinate the construction of a public service platform network for resource sharing and service coordination, establish and improve service specifications, service evaluation and incentive mechanisms, mobilize and optimize the allocation of service resources, and strengthen policies Various service functions such as consulting, entrepreneurial innovation, intellectual property rights, investment financing, management diagnosis, inspection and testing, talent training, market development, financial guidance, information services, etc., focusing on providing small and micro enterprises with high-quality and price-beneficial services. Give full play to the bridging role of industry associations (chambers of commerce) and improve industry self-discipline and organization.

        (29) Strengthen guidance, coordination and statistical monitoring. Give full play to the overall planning, organizational leadership, and policy coordination roles of the State Council Leading Group for the Promotion of Small and Medium-sized Enterprises Development, clarify the division of labor and responsibilities of the departments, strengthen supervision and inspection and policy evaluation, and include the relevant work of small and micro enterprises in the annual assessment of all regions and relevant departments scope. Statistics and relevant departments should further strengthen the investigation and statistics of small and micro enterprises, and establish and improve the statistical investigation, monitoring and analysis and regular release system of small and micro enterprises as soon as possible.

        All regions and departments should study and formulate specific implementation methods of these opinions in light of actual conditions, increase support for small and micro enterprises, and create a good environment conducive to the development of small and micro enterprises.

State Council

April 19, 2012