I. Refund value-added tax (VAT) credit

In accordance with the requirements to further step up the refunding of VAT credits in China, the coverage of the policy on refunding newly-increased VAT credits on a monthly basis shall be expanded to eligible micro- and small-sized enterprises (including self-employed individuals) from advanced manufacturing sector. All the outstanding VAT credits of eligible micro-sized enterprises and small-sized enterprises shall be refunded in a lump sum from April 2022 and May 2022 respectively, and the refunding of newly-increased VAT credits will be fully settled on a monthly basis from April 1, 2022. Efforts shall be made to step up the refunding of VAT credits to enterprises engaged in manufacturing, scientific research and technology services, software and IT services, transportation, storage and postal services. The coverage of the policy on refunding newly-increased VAT credits on a monthly basis shall be expanded to eligible enterprises (including self-employed individuals) in manufacturing and other sectors, and a one-off refunding of all outstanding VAT credits shall be made.

Responsible authorities at the district level:

1. Fangshan District Taxation Bureau: Tax Refunds and Reduction Office, Ma Tiezhu, 18810060152

2. Fangshan District Finance Bureau: Enterprise Section, Guo Yuhan, 13261573267

II. Implement tax and fee reduction policies

In 2022, six local taxes and two fees shall be levied at a discount of 50 percent for small-scale value-added taxpayers, small enterprises with low profits, and individual businesses. The value-added tax additional credit policy will remain available to production and consumer-oriented service industries. For small-scale taxpayers with monthly sales less than CNY 150,000, the value-added tax will be exempt from taxable sales activities. From April 1, 2022, the value-added tax is exempt from taxable sales activities of small-scale value-added taxpayers applicable to a tax rate of three percent. Regarding low-profit small businesses' annual taxable income, for the part above CNY 1 million and below CNY3 million, 25 percent of the amount shall be taxed at a rate of 20 percent as the corporate income tax The additional deduction rate for R&D expenses of technology-based MSMEs shall be increased to 100 percent, and the pre-tax deduction of equipment and appliances for MSMEs shall be intensified. Furthermore, the work plan related to standardized charges and fines shall be implemented, and effective measures shall be taken to restrain arbitrary charges, unjustified financial levies, and unreasonable fines.

Responsible authorities at the district level:

1. Fangshan District Taxation Bureau: Tax Refunds and Cuts Office, Ma Tiezhu, 18810060152

2. Fangshan District Finance Bureau: Enterprise Section, Guo Yuhan, 13261573267

3. Fangshan District Administration for Market Regulation: Legal Affairs Section, Wu Lianbo, 16601669026

III. Reduce or waive rents for micro and small enterprises and self-employed individuals in services sector

In 2022, three months of rent shall be reduced or waived for small- and micro-sized enterprises and individual businesses in the service sector registered or paying taxes in Beijing for renting state-owned properties in the District, and six months of rent shall be reduced or waived in areas classified as high-risk areas. State-owned enterprises, state-controlled enterprises, and actually state-controlled enterprises in the District shall take the lead in implementing this policy. The policy may be used for reference for collectively-owned enterprises in the District, and appropriate support shall be provided according to the actual situation. For small- and micro-sized enterprises and individual businesses in the service sector that rent non-state-owned properties and are unable to access rent reduction or exemption policies, appropriate support shall be provided by relevant departments according to the actual situation. For state-owned properties under sublet, relevant state-owned enterprises and public institutions shall ensure that the rent-free measures benefit the final lessee operator. Eligible small- and micro-sized cultural enterprises as well as start-up cultural enterprises may receive a subsidy of not more than CNY 300,000 for renting offices with the preferential office-renting policy. Incubators, science and technology parks, and other industrial platforms are encouraged to offer rent concessions in various ways such as direct reductions and exemptions, refunds, and contract extensions, so as to foster the steady development of technology-based MSMEs and innovation teams. For housing owners enjoying rent reduction or exemption, property tax will be levied on the actual amount of rent collected after the rent reduction as per relevant laws and regulations of the current house property tax. For state-owned enterprises and public institutions whose performance has been affected by the rent reduction or exemption, recognition shall be given according to the actual situation during the assessment.

Responsible authorities at the district level:

1. State-owned Assets Supervision and Administration Commission of Fangshan District: Property Section, Ge Yongfeng, 13439579215

2. Fangshan District Finance Bureau: Enterprise Section, Guo Yuhan, 13261573267; Assets Section, Si Wenjing, 15711010521

3. Fangshan District Taxation Bureau: Tax Refunds and Reduction Office, Ma Tiezhu, 18810060152

4. Fangshan District Science and Technology Commission: Sci-Tech Innovation Promotion Center, Li Xiaoming, 89356182

5. Fangshan District Bureau of Economy and Information Technology: Industrial Development Section, Ren Huimin, 13126933527

6. Fangshan District Industry Cluster Office: Industry Section, Cheng Kai, 89357197

IV. Implement temporary preferential policies on social insurance 

The unemployment insurance rate of one percent shall be extended to April 30, 2023. The payment of basic endowment insurance, unemployment insurance and work-related injury insurance shall be temporarily deferred for enterprises engaged in catering, retail, tourism, civil aviation, and road and rail transportation. Enterprises certified by competent authorities can apply for deferred payment of basic endowment insurance for April to June in 2022, as well as the unemployment insurance and work-related injury insurance for April to October in 2022. No overdue fine shall be charged during this period.

Responsible authorities at the district level:

Fangshan District Human Resources and Social Security Bureau: Registration and Collection Section, Guo Xiaoyuan, 13811067933

V. Lower pandemic prevention and control costs for enterprises

Adhere to the "dynamic zero-COVID" approach with quick response and risk management. Pandemic prevention and control measures shall be implemented in a quick, strict, accurate and concrete manner. To further secure the operation of the city during the pandemic, regular nucleic acid test shall be provided free of charge for staff of MSMEs engaged in catering, retail, taxi, takeaway, express delivery, and business related to imported non-cold-chain goods; for people falling into the group that work in the "10+3+3" key industries, their nucleic acid test expenses shall be partially covered by medical insurance funds (if applicable), and partially by district and municipal financial budgets; and the nucleic acid test shall be compulsory among these key groups. All areas of the District shall, based on local conditions, give full play to the role of community health service centers in nucleic acid testing and other responses to pandemic containment.

Responsible authorities at the district level:

1. Fangshan District Health Commission: General Affairs Office, Zhang Weixin, 89356807

2. Fangshan District Administration for Market Regulation: Market Section One, Gong Chuansheng, 16601669039

3. Fangshan District Commerce Bureau: Market Regulation and Management Section, Zhang Tian, 81312824

4. Fangshan District Medical Insurance Bureau: Bidding and Purchase Section, Yu Liping, 13621055158

5. Fangshan District Bureau of Transportation: Freight Management Section, Duan Ning, 13810558817; Passenger Transport Management Section, Ding Xu, 13810870800

VI . Make financing more accessible

Improve the accessibility of financing. Efforts shall be made to further give full play to the role of the bank-enterprise service platform (http://jrj.beijing.gov.cn/jrfwksxy/), strengthen the rapid response mechanism and network development of financial services, and carry out the quick matchmaking service of the "Online Smooth Financing Project". Enhance the application of Big Data to inclusive finance and further leverage the role of platforms such as "Banking Taxation Interconnectivity" (https://www.bankfu.cn/) and "Credit Loan" (https://xyd.creditchina.gov.cn/), so as to make financial institutions like banks access to public credit information. Commercial banks shall be encouraged to provide "green lanes" of credits and launch exclusive credit products for specialized, high-grade and innovation-driven businesses that produce new and unique products. Establish a block-chain-based supply chain property rights confirmation platform to provide property rights confirmation and financing services for MSMEs involved in government procurement and state-owned enterprise procurement.

Responsible authorities at the district level:

1. Fangshan District Finance Office: Development and Promotion Center, Dai Huayu, 69360928

2. Fangshan District Bureau of Economy and Information Technology: Information Technology Management Section, Zhang Yu, 15810222208

VII. Implement relief and support measures for the retail sector

Financial support up to CNY 5 million shall be granted to projects such as facade renovation, interior decoration and renovation, equipment purchase and construction of related supporting facilities of entities in traditional shopping malls and business districts (special commercial streets). Financial support up to 50 percent of the actual approved investment shall be given to projects that meet Beijing's standards for the construction and upgrading of basic convenience commercial outlets such as convenience stores, front warehouses and pharmacies. Efforts shall be made to strengthen the commercial system and actively seek national financial support for county-level commercial infrastructure development.

Responsible authorities at the district level:

Fangshan District Commerce Bureau: Planning and Development Section, Cao Kai, 81312708

VIII. Establish coordination mechanism to stabilize industrial and supply chains

Fully implement the Notice on Ensuring Smooth Freight and Logistics (Guo Ban Fa Ming Dian [2022] No.3) issued by the State Council's joint prevention and control mechanism against COVID-19 to smooth the channels for transport, ensuring smooth transportation of supplies for people's lives and production. In response to the suspension of production of upstream and downstream supporting enterprises in other provinces, autonomous regions and municipalities due to the pandemic, work shall be done to actively cooperate with coordination platforms of relevant national ministries and commissions and give full play to the role of cross-regional coordination mechanisms such as the one for the coordinated development of the Beijing-Tianjin-Hebei Region, so as to push for their early resumption of work and production. Each district shall increase visits to enterprises during the pandemic to promptly know and solve their difficulties in production and operation, and stabilize their industrial and supply chains as well as their production and operation.

Responsible authorities at the district level:

1. Fangshan District Bureau of Economy and Information Technology: Economic Operation Section, An Jingjing, 81312900

2. Fangshan District Bureau of Transportation: Freight Management Section, Duan Ning, 13810558817; Passenger Transport Management Section, Ding Xu, 13810870800

3. Fangshan District Commerce Bureau: Planning and Development Section, Cao Kai, 81312708

IX. Establish mechanism for implementing supporting policies for MSMEs

Each relevant department shall promptly make implementation rules. Publicity Department of the CPC Beijing Municipal Committee and Beijing Municipal Commission of Development and Reform shall inform the public of relevant policies to raise the awareness and expand the coverage of the policies. Supervision and Inspection Office of Beijing Municipal Government and Beijing Municipal Commission of Development and Reform shall carry out regular supervision and evaluation, promptly find problems, and urge relevant departments and districts to rectify problems and see the policies through. Beijing Municipal Bureau of Economy and Information Technology shall coordinate and improve the database of MSMEs in Beijing and Beijing Municipal Bureau of Statistics shall conduct sampling surveys on the operation status of MSMEs on a quarterly basis to know enterprises' needs and policy implementation. Each district shall fulfill its responsibility, strengthen updates and daily monitoring of the database of MSMEs based on local conditions, and fully formulate and implement policies, enabling MSMEs to obtain more tangible benefits with concrete work.

Responsible authorities at the district level:

1.Publicity Department of CPC Fangshan District Committee: News and International Communication Section, Zheng Difei, 89350330

2. Fangshan District Development and Reform Commission: Industry Section, Wang Shixi, 69379368/18511933279

3. Fangshan District Bureau of Economy and Information Technology: Small and Medium-sized Enterprises Section, Lu Ping, 13811715199

4. Fangshan District Bureau of Statistics: Laws and regulations Section, Yang Guoqiang, 81312648/13810666128