Recently, the State Council issued "on the support of small and micro enterprises and healthy development of opinions", from financial support, tax concessions, entrepreneurial base construction, promote interoperability of enterprise information put forward a series of policies and measures, etc., to support small and micro enterprises (including individual industrial and commercial households) healthy development. It is worth mentioning that this "opinion" on a very clear division of the various ministries, including the provision of each work led sectoral and fit.

2014 can be said to support the healthy development of small and micro enterprises, "the first year." Since 2012 the State Council issued "on further support the healthy development of small and micro enterprises opinions" since high-level attention to the growing small and micro enterprises. According to Reporters statistics on Chinese government websites, since this year, as of December 2, the State Council executive meeting held 36 times, including a specific reference to "small and micro enterprises" up to 17 times, that is, the State Council every two second executive meeting, which must be one for the healthy development of small and micro enterprises. The high intensity of the man eyebrows policy, highlighting the importance of the country's small and micro enterprise development.

According to March 28 this year, SAIC issued a "national small and micro enterprise development report" shows that as of the end of 2013, there were 11,698,700 small and micro enterprises, accounting for 76.57% of the total. As will be 44,362,900 individual businesses included in the statistics, the proportion of small and micro enterprises reached 94.15%.

"Small and micro enterprises in particular the existence of this newly established small and micro enterprises what difficulties?" Deputy Director of the Division of SAIC individual interpretation Xia yesterday when "on supporting the healthy development of small and micro enterprises opinions" asked the question, "First high taxes, the second is lack of funds. "the tax benefits and financial support to small and micro enterprises also recently greatest impact on the direction of two policy guidelines, then, the reporter from the preferential taxation and financial support in two areas, in recent years ministries to support the healthy development of small and micro enterprises do a comb policy review.

Taxation concessions

Allow small and micro enterprises are no longer high taxes

Xia pointed out that the Ministry of Finance, State Administration of Taxation has also introduced a specific implementation measures, with particular emphasis on the implementation of tax policy to get through the "last mile" to ensure that small businesses can really enjoy tax concessions.

In fact, reduce the tax burden on small and micro enterprises in the policy package for a long time, as early as March 21, 2008, the National Tax Administration enacted the "small profit on the issue of corporate income tax paid in advance," which requires compliance with small profit "in the current year when filled, "People's Republic of China enterprise Income months (Quarterly) tax returns (A class)," line 4 'gross profit' and 5% of the product, temporarily fill line 7 'income tax exemption' within. "Since then, small and micro businesses tax incentives have slowly opened the door.

Reduce the tax burden on small and micro enterprises issue in October 2011 and November, Ministry of Finance, State Administration of Taxation, the National Development and Reform Commission issued a consecutive three documents, namely the Ministry of Finance and the State Administration of Taxation "on the financial institutions and small and micro enterprises signed loan contracts are exempt from stamp duty on notice ", the Ministry of Finance and the National Development and Reform Commission," small and micro enterprises are exempted from administrative fees "as well as the Ministry of Finance and State Administration of Taxation" section on small profit preferential corporate income tax issues related to notice, "the intensity of the policy, large frequency evident.

Third of all the above documents with strong operational. The first document provides is from November 1, 2011 until October 31, 2014, the loan contract for financial institutions and small and micro-enterprises are exempt from stamp duty signed; second document decisions from 2012 January 1 May to December 31, 2014, on small and micro enterprises are exempted from management classes, class registration, license class administrative fees, specifically including business registration fee, tax invoice fee, customs fees, proof of origin of goods book fees, agricultural supervision fees 22 fee; third documents since January 1, 2012 to December 31, 2015, on the annual taxable income of less than 60,000 yuan (including 60,000 yuan) small profit enterprise, the reduced rate of 50% of its income included in taxable income, the tax rate of 20% corporate income tax. In 2013, about the tax benefits of favorable policies also continued. July 29, the Ministry of Finance and State Administration of Taxation issued "on the part of small and micro enterprises temporarily exempt from value added tax and business tax," which provides since August 1, 2013, for small-scale taxpayers in monthly sales turnover no more than 2 million businesses and non-enterprise units, be exempt from VAT and sales tax.

By April this year, the Ministry of Finance and State Administration of Taxation has issued a "small profit on preferential corporate income tax issues related to notice" and "small profit on the expansion of corporate income tax range of issues related to notice," the small and micro enterprises the standard unified tax increase to 10 million. 6 months later, the Ministry of Finance issued a "further support small and micro enterprises VAT and business tax policy," which once again last July by the small and micro enterprises are exempt from value added tax and business tax subject to sales and turnover increase "20000-30000 yuan. "

Financial support

Allow small and micro enterprise financing is no longer difficult

"Broaden the financing channels for small and micro enterprises, is the top priority of the current development of small and micro enterprises." Securities and Futures Institute of the Central University of Finance and He Qiang had said in an interview with reporters.

In this year's government work report, Premier Li Keqiang has pointed out, make financial become a pool of flowing water, and better watered the tree of the real economy, small and micro enterprises. And since 2011, with China Banking Regulatory Commission, represented by the various ministries designed to exclude the difficulty factor "blood transfusion" and spare no effort to small and micro enterprises.

October 24, 2011, the CBRC issued "on the support commercial banks to further improve financial services to small and micro enterprises Supplementary Notice" (commonly known as "silver ten"), pre-issued "Notice on support commercial banks to further improve financial services to small businesses in "Based on the proposed regulation and more specific differentiated incentives. In less than two years, the March 21, 2013, the CBRC issued "on small and micro enterprises to deepen financial services advice" in the "silver ten" based on the proposed 15 specific measures. The "opinions" to "always adhere to serve small and micro enterprises, to support the healthy development of the real economy," as the guiding ideology, to "improve the availability of loans to small and micro enterprises, small and micro enterprises to broaden the coverage of financial services," the goal is to work constantly to ease the financing difficulties issue.

Following the State Department temporarily exempt small and micro enterprises 6,000,000 VAT, business tax, the National Development and Reform Commission on July 23 after four months, also issued "Guidance on strengthening small and micro enterprise financing to support small and micro enterprise development services," and proposed 11 measures to alleviate the problem of financing small and micro enterprises, including the cost of basic banking services to clean specification involving SMEs, small and micro enterprises to accelerate the establishment of venture capital funds, to expand the collection of small and micro enterprises to increase trust bonds pilot scale.

A month later, the CBRC that introduced the "Guiding Opinions on Further Improving the small and micro enterprises in the financial services," clearly requires the banking financial institutions in the context of business should be sustainable and effective risk control, separate annual small and micro-enterprise credit plan, and strive to achieve "no less than two" target, namely the growth of small and micro business loans of not less than the average growth rate of loans in increments of not less than the same period last year.

July 23 this year, the CBRC again "Force", issued "on the improvement and innovation of small and micro business lending services to improve financial services for small and micro enterprises," which aims to further improve the small and micro business financial services, efforts to solve the small and micro down loan companies (via external bypass costly capital loan renewals) problems, reduce the cost of financing small and micro enterprises. At the same time, the Commission also raised the capital markets to support small and micro enterprises in ten comments, in which "foster the private market" and "expand the scope of corporate bonds" much market attention.

Currently, state support for small and micro enterprises policy guidelines, and has gone from "fragmentation" and gradually becomes the spirit of the State Council as a guide, a ministry led work together with other ministries in a previous Ministry of Finance, State Administration of Taxation, China Banking Regulatory Commission and other ministries "systemic project"; at the same time, as China SME development Promotion Center, deputy director Chen said, "policy support to do the addition, subtraction burden on enterprises to do," the ministries of policies in recent years, increasing, and small micro-enterprise, but in an increasingly alleviate the burden. In the ongoing policy of good spree, small and micro enterprises not only burdens can be expected, the road will be wider and wider.