解答 | 上海惠企服务及政策解读宣讲会之会后解答(财税篇)

Published on 2020-03-19

Q&A regarding Finance & Tax to the Invest Shanghai Webinar on Services & Policy Measures Supporting Shanghai”

Reposting the following article from Invest Shanghai WeChat account - please find the original article from the link here. 

上海市外国投资促进中心于3月12日举办线上政策解读会“共克时艰,共创新机——上海惠企服务及政策解读宣讲会(欧洲专场)”以来,中心收到了来自于听众的众多提问,中心通过咨询相关机构的专家与领导,陆续分财务、人社和企业运营等主题解答听众的提问。此部分财税相关提问,感谢德勤专家给予解答。

Following the launch of "Overcoming difficulties & Creating Opportunities--- Webinar on Services & Policy Measures Supporting Shanghai (European Session)" by Invest Shanghai on March 12th, we have received various inquiries from our audience. After referring to respective experts from different aspects, Invest Shanghai will answers these questions with sections like finance & tax, social security and enterprise operation. And credit to experts from Deloitte China, we have answers to tax related questions.

1. 疫情后,应对停滞或减产几个月的企业,从订单到产能都会受到影响,甚至影响到中国对外经济的发展,请问各方政府及各地政策在之后的持续支持会有哪些?

After the epidemic, enterprises that have been dealing with stagnation or production reduction for several months will be affected from orders to production capacity, which will even have an impact on the development of China's foreign economy. What continuous support of governments at all levels and local policies will be provided in the future?

答:近期,如《关于促进消费扩容提质加快形成强大国内市场的实施意见》、《关于应对新冠肺炎疫情支持外贸企业稳定发展的政策措施》等各专项政策陆续出台,之后的持续支持请参照各地发布的相关文件。关于上海的相关政策也可关注上海市外国投资促进中心的微信公众号,我们会第一时间发布。

Recently, policies and measures like “Guidelines for Promoting the Consuming, Enlarging Capacity and Upgrading Quality to Speed up the Formation of a Strong Domestic Market” and “Policy Measures to Support the Steady Development of Foreign Trade Companies in Response to COVID-19” are released. For more support policies and measures, please refer to the provisions to be issued by local government. Or you can also follow Invest Shanghai’s wechat account to get latest information on government policies.

2. 小微企业如何应对疫情对于市场的影响,如何合理申请相关财税等的减免?

How do SMEs respond to the impact on the market due to the epidemic, and how do they apply for related tax reduction?

答:以上海为例,针对小微企业的疫情支持政策包括信贷支持、国有房屋租金减免等。可参考《上海市全力防控疫情支持服务企业平稳健康发展若干政策措施》。

Taking Shanghai as an example, the support policies related with epidemic fighting to SMEs include credit support, rental reduction & exemption to state-owned house tenants, and so on. Please refer to "Policy Measures of Shanghai Municipal People’s Government on Effective Prevention and Control of the Epidemic as well as Support for the Steady and Healthy Operation of Enterprises ".

此外,小微企业享受普惠税收减免政策,可参考财税[2019]13号文件,包括:

In addition, SMEs can enjoy tax exemption for inclusive taxation policies. Please refer to Caishui [2019] No. 13 document, including:

  • 对月销售额10万元以下(含本数)的增值税小规模纳税人,免征增值税。

    Small-scale VAT payers with monthly revenue less than RMB100,000 (inclusive) are exempt from value-added tax.

  • 对小型微利企业年应纳税所得额不超过100万元的部分,减按25%计入应纳税所得额,按20%的税率缴纳企业所得税;对年应纳税所得额超过100万元但不超过300万元的部分,减按50%计入应纳税所得额,按20%的税率缴纳企业所得税。

    For SMEs with annual taxable income not exceeding RMB1 million, corporate income tax at 20% shall apply based on 25% of the taxable income; for SMEs with annual taxable income between RMB 1million and RMB3 million,  corporate income tax at 20% shall apply based on 50% of the taxable income between RMB1 million and RMB3 million.

3. 政府的额外财政支持,是否有延迟缴纳税金的政策

Regarding government's additional financial support, whether there are policies regarding delaying in tax filing?

答:根据《上海市全力防控疫情支持服务企业平稳健康发展若干政策措施》,疫情防控期间,因受疫情影响,纳税人在法定期限内办理申报有困难的,可依法申请进一步延期。对因疫情影响导致按期缴纳税款有困难的,符合延期缴纳税款条件的,依法准予延期缴纳税款,最长期限不超过3个月。对因疫情影响未能按期申报、缴纳税款的纳税人,经主管税务机关确认后,可免除相应的滞纳金和税务行政处罚。

According to " Policy Measures of Shanghai Municipal People’s Government on Effective Prevention and Control of the Epidemic As well as Support for the Steady and Healthy Operation of Enterprises ", during the period of epidemic prevention and control, taxpayers who have difficulty in filing taxation within the statutory time limit due to the epidemic may apply for further extension in accordance with relevant laws and regulations. Taxpayers who have difficulties in making timely tax payment due to the epidemic and who meet the conditions for delay in payment shall be permitted to defer payment in accordance with relevant laws and regulations for a maximum period of 3 months. Taxpayers who fail to declare and make payment on time due to the epidemic may, upon confirmation by relevant tax authorities, be exempted from corresponding surcharge of overdue tax payment and administrative penalties.

4. 技术更新改造的投资有什么支持,优惠政策?

What are the support and preferential policies to investment in technology renovation?

答:根据《上海市全力防控疫情支持服务企业平稳健康发展若干政策措施》,支持重点防疫物资供销企业扩产增能、增加进口。对政府应急征用的企业给予技术改造补贴,对被征用企业为生产防疫物资实施的应急技术改造项目,经认定后给予项目总投入50%-80%的财政补贴。

According to "Policy Measures of Shanghai Municipal People’s Government on Effective Prevention and Control of the Epidemic As well as Support for the Steady and Healthy Operation of Enterprises", support for key enterprises in the supply and marketing of epidemic prevention materials to increase their capacity and import: After evaluation, government subsidies will be granted to enterprises requisitioned to cover 50%-80% of the total cost of the subsequent technology upgrading.

5. 企业资金困难,政府融资及财政补贴的手续是否可以减免?

For enterprises have difficulties in finance, can fee for government financing and financial subsidy procedures be reduced or exempted?

答:如您指的是手续费,根据《上海市全力防控疫情支持服务企业平稳健康发展若干政策措施》,对防疫物资重点保障企业和受疫情影响较大的中小微企业,政策性融资担保基金继续加大融资担保支持力度。对新申请中小微企业贷款的融资担保费率降至0.5%/年,再担保费率减半收取,对创业担保贷款继续免收担保费。

If you mean handling fee, according to the "Policy Measures of Shanghai Municipal People’s Government on Effective Prevention and Control of the Epidemic As well as Support for the Steady and Healthy Operation of Enterprises", for key enterprises producing epidemic prevention materials and for those micro, small and medium-sized enterprises severely affected by the epidemic, the policy fund for financing guarantee shall continue to play a bigger role. The rate of financing guarantee fee for new loan applications from micro, small and medium-sized enterprise is to be reduced to 0.5% per year, the re-guarantee fee rate is to be cut by half, and the fee for guarantee loans to start-ups continues to be exempted.

6. COVID-19疫情爆发期间,我们仍会如期在上海设立一个新的外商独资企业。地方政府能否给予一定支持,以推动这一进程?面对这一艰难局势,包括国家市场监督管理总局在内的行政审批机关是如何运作的?

We will be setting a new WOFE in Shanghai as scheduled even though the COVID-19 is out breaking. Will be there any specific support from local government to facilitate such process? How is the administrative approval authorities like SAMR working during the tough period?

答:在疫情期间,政府优化线上服务,鼓励通过项目在线审批和不见面形式会议来为企业服务。对于外商独资企业的设立,可通过访问一窗通(http://yct.sh.gov.cn/portal_yct/)和拨打政府热线来办理。“一窗通”服务平台是以工商网上注册登记系统为基础,整合公安人口库和不动产、税务、社保等设企登记信息,建立开办企业各环节各部门申请受理、审批核准、结果反馈为一体的全市统一服务平台来协助企业的新设,实现企业开办流程再造。依托企业开办“一窗通”服务平台,统一采集有关部门在开办企业时所需数据信息,将原先企业按先后顺序依次向各部门申请办理有关手续的传统办证流程,再造为各部门同步办理、同步审批的并联办理大流程,压缩开办企业耗时。

从市级层面,您也可以联系上海市外国投资促进中心+86-21-62368800,investshanghai@investsh.org.cn。从区级层面,以闵行区为例,闵行区投资促进中心可以协调区内政府相关招商部门对于企业选址、注册等全程提供免费服务。随着闵行区营商环境不断优化,在不涉及审批许可的情况下,最快2个工作日即可完成审批发照。

The administration authorities are optimizing the online service system for enterprises by implementing online approval items without face-to-face meetings during the COVID-19 period. For WFOE set-up process, both online platform “single-window”http://yct.sh.gov.cn/portal_yct/and hotlines of the administration authorities are available. The establishment of a “Single-Window” service platform is for companies to set up using an online registration system and integrating information of the residents’ database, real estate, tax and social security. As well as establishing a unified service platform for a new company registration process of application, approval and review. In order to realize the re-processing of registering a new business, the “Single-Window” service platform will collect information data from the relevant departments. Previously, in the procedures of company set up, firms had to apply for registration to each department one by one, the process has been simplified so that all departments synchronously handle the approval process, so as to shorten the time for registering new business.

From municipality level, you can also contact Invest Shanghai: +86-21-62368800,investshanghai@investsh.org.cn. From district level, taking Minhang for example Investment Promotion Center of Minhang will coordinate with sub-districts and towns to provide free services to enterprises regarding choosing locations, registration, and so on. As the business environment is constantly being optimized, in the case of not involving special permission, Minhang can issue the business license in 2 working days at the earliest.

7. 财政支持或款项延迟支付应当根据何种标准实施?(可具体举例说明,例如租金减免、社会保险、(公司)税收减免/延期)

According to which criteria will financial support or postponement of certain payments be granted? (Could be exemplified with concrete examples, e.g. rent waivers/reduction, social insurance, (corporate) tax relief/deferment) period?

答:根据上海的地方政策,以下类型的企业可享受财政方面的支持,包括中小企业、受疫情影响较大的困难行业企业,预防和控制疫情的关键产品制造商等:

  • 承租国有房产的中小企业可申请免除2月和3月的租金

  • 对在疫情期间,运输防疫关键物资、公共物资、生活服务和家庭必需品的企业免征收入部分的增值税。

  • 允许企业一次性扣除新购设备的企业所得税,为企业赋能;允许100%退还运输的增值税结转额。

若需获得上海及其他地区的更多财政支持,请参阅当地政府发布的详细法规。

According to the local policy of Shanghai, the following financial support is provided for certain enterprises, including medium and small-sized enterprises, enterprises in hard-hit sectors, manufacturers of key products to prevent and control COVID-19 and etc:

  • Exempt rental fee of state-owned real estate property for February and March for middle and small-sized enterprise.

  • Exempt VAT for income derived from transportation of key products to prevent and control COVID-19, public transportation, life service and delivery services for household necessities

  • Allow one-off EIT deduction for newly-purchased equipment in order to increase capacity; Allow 100% refund of incremental input VAT carry-forward

For more financial support in Shanghai and other regions, please refer to the related provisions issued by local government.

以上的英文仅作参考。关于会上所使用的PPT,我们征询到了相关嘉宾的同意,后续将在上海外商投资促进服务平台上发布,也欢迎通过 janeyang@investsh.org.cn 垂询索取。

The English translation is for reference only. Regarding the PPT used at the webinar, we have received consent from various speakers, and we will launch those materials at Shanghai Foreign Investment Promotion Service Platform. Please also feel free to contact janeyang@investsh.org.cn to ask for these materials.