1

The National Development and Reform Commission issued the Notice on Further Grasping the Work of Promoting Private Investment and Mobilizing the Enthusiasm of Private Investment (2023〕1004号）

1.Identify a number of key subdivisions to encourage private capital participation。The Commission will work in the fields of transportation, water conservancy, clean energy, new infrastructure, advanced manufacturing, and modern facility agriculture，Select a group of segments with large market space, strong development potential, in line with the requirements of major national strategies and industrial policies, and conducive to promoting high-quality development，Encourage the active participation of private capital;Organize and sort out the development plans, industrial policies, investment management requirements, financial and financial support policies of relevant subdivisions，Make it public，Help private enterprises make better investment decisions。各省级发展改革委要对照上述细分行业目录，商请本地相关部门补充完善地方有关政策，并加强宣传解读，引导民间投资落地生根。

2.We will comprehensively review the list of projects attracting private capital。各省级发展改革委要从国家重大工程和补短板项目中，认真选取投资回报机制明确、投资收益水平较好、适合向民间资本推介的项目，形成拟向民间资本推介的重大项目清单。要积极组织本地区有关方面，因地制宜选择适合民间资本参与的重点产业链供应链等项目，形成拟向民间资本推介的产业项目清单。It is necessary to organize and sort out franchise projects with full user fees, and form a list of franchise projects to be promoted to private capital。

3.Establish a database of key private investment projects。我委将按照标准明确、程序严谨、客观公正的原则，在各省级发展改革委推荐的基础上，经过专业评估，筛选符合条件的民间投资项目，建立全国重点民间投资项目库，加强重点民间投资项目的融资保障和要素保障。各省级发展改革委应分别建立省级重点民间投资项目库，对入库项目加强融资保障和要素保障，并以此为基础向我委推荐重点民间投资项目。

4.We will do a good job in connecting services for private investment。各省级发展改革委要在推进有效投资重要项目协调机制中，纳入鼓励民间投资工作机制，明确工作重点，细化支持政策，强化协调联动，加强服务保障。It should be based on the above three types of project lists of major projects, industrial projects and franchise projects to be promoted to private capital，Investment and financing cooperation was coordinated through various means such as holding project promotion meetings，Publicly release the basic information of the project, participation methods, return mechanism and other information，We will do a good job in policy interpretation, business alignment, and implementation of conditions，Create conditions for the project landing。When selecting project investors, social capital parties or cooperative units, the relevant parties shall encourage the selection of private enterprises with high technical level, strong innovation ability and good comprehensive strength。

5.We will improve financing support for private investment projects。我委将按照“成熟一批、推荐一批”的思路，向有关金融机构推荐全国重点民间投资项目库项目；有关金融机构按照市场化法治化原则，独立评审、自主决策、自担风险，自主选择符合条件的项目给予金融支持。The Commission will strengthen docking with relevant policy development banks, state-owned commercial banks and joint-stock banks，Relying on the national investment project online approval and supervision platform，We will share in due course the progress of the preliminary procedures for private investment projects，And whether the central budget investment and other financial support information，We will guide greater financing support。Relevant financial institutions have provided timely feedback to the Commission on the financial support provided by bank loans or equity investment to key private investment projects and other private investment projects。The provincial development and reform commissions should refer to the above working mechanism, take the initiative to strengthen docking with banks, insurance and other financial institutions, and actively help private investment projects solve financing difficulties。

6.We will strengthen essential factors for key private investment projects。我委将把全国重点民间投资项目库项目纳入国家重大项目用地保障机制，商请自然资源部加大项目用地保障力度；各省级发展改革委要商请本地区自然资源部门，帮助解决本地区重点民间投资项目用地保障问题。各省级发展改革委要主动与自然资源、生态环境等有关部门加强沟通协调，在办理用林用海、环境影响评价、节能等手续时，对民间投资项目一视同仁、平等对待，帮助民间投资项目顺利实施。

7.Give full play to the supporting role of credit information。我委将会同有关部门进一步推广“信易贷”模式，以信用信息共享和大数据开发利用为基础，深入挖掘信用信息价值，提升信用支持金融服务实体经济能力水平，提高民间投资融资能力。各省级发展改革委要会同有关部门，在现有地方信用信息共享平台、征信平台、综合金融靠谱的电子游艺下载等信息系统基础上，进一步统筹建立或完善地方融资信用靠谱的电子游艺下载，努力减少银企信息不对称，促进信贷资源向民间投资合理配置。

8.Encourage private investment projects to issue real estate investment trusts (REITs) in infrastructure。我委将进一步加大工作力度，推荐更多符合条件的民间投资项目发行基础设施REITs，促进资产类型多样化，进一步拓宽民间投资的投融资渠道，降低企业资产负债率，提升再投资能力。各省级发展改革委要与自然资源、生态环境、住房城乡建设等部门加强沟通协调，重点围绕前期手续完善、产权证书办理、土地使用管理等方面，帮助落实存量资产盘活条件，支持更多的民间投资项目发行基础设施REITs。

9.We set up a special project to promote private investment。我委将调整设立中央预算内投资专项，每年选择20个民间投资增速快、占比高、活力强、措施实的地级市(区)予以支持，由相关地方将专项资金用于符合条件的重点项目建设。我委将制定专项管理办法和评价标准，确保支持措施规范公平落实到位，并将支持名单以适当方式向社会公开，充分调动各地促进民间投资工作的积极性。

2

The National Development and Reform Commission and other departments issued the Notice on Several Measures to Promote Automobile Consumption (Development and reform employment)2023〕1017号）

1.Reduce the cost of purchasing and using new energy vehicles。We will implement policies and measures to extend and optimize the reduction and exemption of purchase tax for new energy vehicles。

2.Strengthen auto consumer financial services。Increase support for automobile consumer credit, and encourage financial institutions to reasonably determine the down payment ratio, loan interest rate and repayment term under the premise of law and compliance and risk control。Continue to deepen the comprehensive reform of auto insurance, improve the rate formation mechanism of commercial auto insurance, and support insurance companies to develop innovative products such as new energy vehicle charging pile insurance。Strictly regulate the order of the auto finance market, and must not forcibly sell financial products and services to consumers or illegally charge unreasonable fees。

3

《CPC Central Committee Opinions of The State Council on Promoting the development and growth of the Private economy》

1.We will improve financing support policies and systems。We will improve the market-based mechanism for sharing financing risks involving banks, insurance companies, guarantees and securities firms。We will improve the credit rating and evaluation system for micro, small and medium-sized enterprises and individual businesses, and strengthen the collection and dissemination of credit information related to enterprises"Credit easy loan" and other service models。支持符合条件的民营中小微企业在债券市场融资，鼓励符合条件的民营企业发行科技创新公司债券，推动民营企业债券融资专项支持计划扩大覆盖面、提升增信力度。Support qualified private enterprises to go public for financing and refinancing。

2.We will improve the mechanism for the regular prevention and settlement of delinquent accounts。We will strictly implement the Regulations on Safeguarding Payments for Small and Medium-sized Enterprises, improve the long-term mechanism for preventing and resolving delinquent accounts of small and medium-sized enterprises, and increase the accountability and punishment of those responsible in accordance with the law and regulations。机关、事业单位和大型企业不得以内部人员变更，履行内部付款流程，或在合同未作约定情况下以等待竣工验收批复、决算审计等为由，拒绝或延迟支付中小企业和个体工商户款项。Establish a system of regular disclosure, advice and guidance, and active law enforcement of arrears。Strengthen the disclosure of commercial draft information and improve the credit restraint mechanism of the bill market。Improve the complaint handling and credit supervision mechanism of delinquent accounts, and strengthen the exposure of malicious delinquent accounts。We will improve the normal docking mechanism between the settlement of delinquent accounts and the auditing, supervision and inspection systems。

3.We will improve the mechanism for providing direct access to support policies。We will give full play to the role of the direct access mechanism for financial funds, and promote the direct access of funds to enterprises。We will increase the disclosure of subsidy funds for enterprises and accept social supervision。针对民营中小微企业和个体工商户建立支持政策“免申即享”机制，推广告知承诺制，有关部门能够通过公共数据平台提取的材料，不再要求重复提供。

4.We will improve the long-term oversight mechanism for fees charged by enterprises。We will continue to improve the list system of enterprise-related charges set by the government, publicize them regularly, and accept supervision from enterprises and society。畅通涉企违规收费投诉举报渠道，建立规范的问题线索部门共享和转办机制，综合采取市场监管、行业监管、信用监管等手段实施联合惩戒，公开曝光违规收费典型案例。

4

Ministry of Human Resources and Social Security Ministry of Education Exchequer Notice on the continuation of the work related to the one-time Expansion Subsidy Policy (issued by the Ministry of Human Resources and Social Security2023〕37号）

Counter recruit2023届及离校两年内未就业普通高校毕业生、登记失业的16—24岁青年，签订劳动合同并为其缴纳失业、工伤、职工养老保险费1个月以上的企业，可按每招用1人不超过1500元的标准发放一次性扩岗补助。The policy is implemented until the end of December 2023。

5

Announcement on Extending and Optimizing the Purchase Tax Reduction and Exemption Policy for New Energy Vehicles (Ministry of Finance State Administration of Taxation Announcement of Ministry of Industry and Information TechnologyNo. 10 in 2023)

On the date of purchaseNew energy vehicles from January 1, 2024 to December 31, 2025 are exempt from vehicle purchase tax，其中，每辆新能源乘用车免税额不超过3万元；On the date of purchase2026年1月1日至2027年12月31日期间的新能源汽车减半征收车辆购置税，其中，The tax deduction for each new energy passenger vehicle shall not exceed 1.5万元。

6

The National Development and Reform Commission and other departments on doing a good jobNotice on Key work of Cost Reduction in 2023 (Development Reform Operation (2023) No. 645)

1.We will improve preferential tax and fee policies。2023年底前，对月销售额10万元以下的小规模纳税人免征增值税，对小规模纳税人适用3%征收率的应税销售收入减按1%征收增值税，对生产、生活性服务业纳税人分别实施5%、10%增值税加计抵减。By the end of 2024，The part of the annual taxable income of small, low-profit enterprises that does not exceed 1 million yuan shall be included in the taxable income at a reduced rate of 25%，Pay corporate income tax at a rate of 20%;The part of the annual taxable income of individual industrial and commercial households not exceeding 1 million yuan，Individual income tax will be halved on the basis of current preferential policies。The urban land use tax policy for bulk commodity storage facilities used by logistics enterprises will be halved, and the employment security policy for persons with disabilities will be reduced and reduced, and the implementation will continue until the end of 2027。

2.We will strengthen support in key areas。We will implement supporting policies such as taxation and first-tier insurance compensation, and promote the transformation and upgrading of traditional industries and the development of strategic emerging industries。对科技创新、重点产业链等领域，出台针对性的减税降费政策，将符合条件行业企业研发费用税前加计扣除比例由75%提高至100%的政策作为制度性安排长期实施。

3.We will carry out regular management of fees charged by enterprises。We will establish and improve a long-term mechanism for regulating enterprise-related fees, revise and improve relevant systems in a timely manner, and gradually bring the governance of enterprise-related fees into the track of normalization under the rule of law。Focus on government departments and subordinate units, public utilities, finance and other fields of charges, continue to carry out illegal charges related to enterprises rectification。We will continue to guide trade associations and chambers of commerce to take the initiative to waive, reduce or cancel fees for enterprises with business difficulties, especially small, medium and micro enterprises。

4.Foster a sound monetary and financial environment。实施好稳健的货币政策，综合运用多种货币政策工具，保持流动性合理充裕，保持广义货币M2和社会融资规模增速同名义经济增速基本匹配。We will keep the RMB exchange rate basically stable at an appropriate and balanced level。

5.We pushed lending rates down steadily。We will continue to make full use of the effectiveness of the reform of the loan market quoted interest rate (LPR) and the important role of the market-oriented adjustment mechanism for deposit interest rates, and ensure that the financing costs of business entities remain stable while falling。

6.Guide financial resources to accurately drip irrigation。We will continue to increase the first loan, renewal loan and credit loan of small and micro enterprises with full and convenient support tools for small and micro loans。加快敢贷愿贷能贷会贷长效机制建设，继续开展小微、民营企业信贷政策导向效果评估，引导金融机构加大制造业中长期贷款投放力度，加强对创新型、科技型、专精特新中小企业信贷支持。

7.Continuously optimize financial services。We will continue to implement the policy of reducing financing guarantee fees for small and micro enterprises, promote the incremental expansion of financing for small and micro enterprises, and reduce the cost of financing guarantee。

8.We will support micro, small and medium-sized enterprises in reducing the cost of exchange rate hedging。We will strengthen coordination between government, banks and enterprises, and increase support for exchange rate risk management for micro, small and medium-sized enterprises。We will encourage banks to optimize the management and services of foreign exchange derivatives, and reduce the cost of hedging for enterprises by means of special credit extension, data credit enhancement, online services and product innovation。

9.We will standardize the systems for bidding and government procurement。积极推动招标投标法和政府采购法修订，健全招标投标和政府采购交易规则，进一步规范政府采购行为，着力破除对不同所有制企业、外地企业设置的不合理限制和壁垒。We will improve the guarantee system for bidding and bidding transactions, comprehensively promote letters of guarantee (insurance), standardize the collection and return of deposits, and clean up historical deposits。完善招标投标全流程电子化交易技术标准和数据规范，推进CA数字证书跨区域兼容互认，不断拓展全流程电子化招标投标的广度和深度，降低企业交易成本。

10.We will continue to reduce some social insurance premiums in stages。We will continue to implement the policy of gradually reducing the premium rates of unemployment insurance and work-related injury insurance, and extend the implementation period to the end of 2024。

11.We will continue to implement some policies to stabilize employment。For enterprises that do not lay off workers or lay off fewer workers, we will continue to implement an inclusive unemployment insurance policy to stabilize and return jobs。

12.Strengthen vocational skills training。We will carry out large-scale vocational skills training and jointly build and share a number of public training bases。继续实施技能提升补贴政策，参加失业保险1年以上的企业职工或领取失业保险金人员取得职业资格证书或职业技能等级证书的，可按标准申请技能提升补贴。

13.Improve the modern logistics system。Strengthen the layout and construction of national logistics hubs and national backbone cold chain logistics bases, and improve the scale, networking, organization and intensive development of modern logistics。

14.Adjust and optimize the transportation structure。We will deepen the implementation of the national comprehensive freight hub to strengthen the chain and promote the integration of cross-transport modes。Further implement the construction of multimodal transport demonstration projects, and accelerate the research and promotion of the "one single system" of multimodal transport。Improve the development level of hot metal combined transport, and promote the port container hot metal combined transport volume in 2023 to increase by about 15% year-on-year。

15.Continue to implement toll-related policies。We will deepen differentiated toll collection on expressways。We will strictly implement the "green channel" policy for transporting fresh agricultural products。

16.We will step up efforts to settle accounts owed to small and medium-sized enterprises。深入落实《靠谱的电子游戏下载》，推动健全防范和化解拖欠中小企业账款长效机制，加强拖欠投诉受理、处理，提升全流程工作效率，对拖欠金额大、拖欠时间久、多次投诉的问题线索重点督促，保护中小企业合法权益。

7

National Development and Reform Commission National Energy Administration on accelerating the construction of charging infrastructure Implementation Opinions on Better Supporting New Energy Vehicles to the Countryside and Rural Revitalization (Development and Reform Comprehensive [2023〕545号）

Provide diversified purchasing support policies。Where conditions permit, encourage rural residents to purchase new energy vehicles within the county where their household registration is located, and give them support such as consumption vouchers。Encourage relevant automobile enterprises and qualified places to provide trade-in incentives for the purchase of new energy vehicles by phasing out low-speed electric vehicles。Encourage local governments to strengthen the linkage between government and enterprises, and carry out activities such as giving charging coupons for car purchases。Increase the support for auto consumer credit in rural areas, and encourage financial institutions to reasonably determine the down payment ratio, loan interest rate and repayment term under the premise of law and compliance and risk control。

8

Notice of The General Office of the State Council on Optimizing, Adjusting and Stabilizing Employment Policies and Measures to Promote Development and Benefit the People's Livelihood2023〕11号）

1.We will increase policy support for job expansion for enterprises in industries with strong job creation capacity。及时梳理本地区带动就业能力强、涉及国计民生和生产保供的企业清单，配备就业服务专员，建立岗位收集、技能培训、送工上岗联动机制。对吸纳高校毕业生等重点群体就业的，在符合发放条件的前提下，运用“直补快办”等模式，一揽子兑现社会保险补贴、吸纳就业补贴、职业培训补贴等政策。We will support local governments in adopting local policies in line with state regulations to provide strong support for enterprises in industries with strong job creation capacity to expand job supply。

2.We will support financial institutions in providing stable job expansion services and lending business。Financial institutions are encouraged to extend loans to the real economy and small and micro enterprises that have a large number of jobs, good effect on job stabilization and good employment standards, and support their job stabilization and expansion。支持金融机构在依法合规、风险可控的前提下，优化贷款审批流程，合理确定贷款额度，增加信用贷等支持，为符合条件的小微企业提供续贷支持。

3.We will bring into play the multiplier effect of entrepreneurship in creating jobs。聚焦高校毕业生、农民工等群体创业需求，支持其创办投资少、风险小的创业项目，从事创意经济、个性化定制化文化业态等特色经营。We will implement policies on guaranteed loans and discount interest for start-ups, simplify guarantee procedures, waive counter-guarantee requirements for qualified implementation, and improve risk-sharing mechanisms and bad debt write-off mechanisms。创业担保贷款借款人因自然灾害、重特大突发事件影响流动性遇到暂时困难的，可申请展期还款，期限原则上不超过1年，政策实施期限截至2023年12月31日。

4.We will increase support for skills training。适应数字中国、健康中国、制造强国等建设和本地区产业发展需求，积极推动各类职业院校（含技工院校）、职业培训机构和符合条件的企业大规模开展重点行业、急需紧缺职业（工种）技能培训。充分用好就业补助资金、失业保险基金、职业技能提升行动专账资金、企业职工教育经费等资金开展培训，按规定给予职业培训补贴等支持。参加失业保险1年以上的企业职工或领取失业保险金人员取得职业资格证书或职业技能等级证书的，可申请技能提升补贴，每人每年享受补贴次数最多不超过三次，政策实施期限截至2023年12月31日。

5.We will continue to implement the policy of ensuring the steady return of unemployment insurance。参保企业上年度未裁员或裁员率不高于上年度全国城镇调查失业率控制目标，30人（含）以下的参保企业裁员率不高于参保职工总数20%的，可申请失业保险稳岗返还。Small, medium and micro enterprises shall return no more than 60% of the unemployment insurance premiums actually paid by enterprises and their employees in the previous year, and large enterprises shall return no more than 30%。Social organizations, foundations, social service agencies, law firms, accounting firms, and individual industrial and commercial households participating in the insurance in the form of units shall be implemented with reference。The implementation of this policy in the overall planning area of the previous year's unemployment insurance fund rolling balance provision period should be more than 1 year, the policy implementation period as of December 31, 2023。

6.Encourage enterprises to create jobs。对企业招用毕业年度或离校2年内未就业高校毕业生、登记失业的16—24岁青年，签订1年以上劳动合同的，可发放一次性吸纳就业补贴，政策实施期限截至2023年12月31日。

7.We will support state-owned enterprises in expanding recruitment。The total wage determined according to the linkage mechanism of wages and benefits is difficult to meet the needs of expanding the recruitment of college graduates in state-owned enterprises，With the consent of the institutions performing the responsibilities of the investor or the competent departments of other enterprises，Consider factors such as the number of college graduates recruited by enterprises, natural attrition and the salary level of existing employees，In 2023, a one-time increase in personnel and capital can be granted，The increase is factored into the payroll and is used as the basis for the next year's payroll budget。

8.We will implement the plan to raise one million job apprenticeship positions by 2023。广泛动员各类企事业单位、社会组织等，募集不少于100万个青年见习岗位，对吸纳就业见习人员的给予见习补贴，用于支付见习人员基本生活费、办理人身意外伤害保险，以及对见习人员的指导管理费用。For those who have not signed a labor contract with the trainee during the internship period, the localities can give the internship subsidy for the remaining period, and the policy implementation period is up to December 31, 2023。

9.We will strengthen employment assistance for people in need。We will rationally determine and dynamically adjust the criteria for identifying people with employment difficulties, and promptly include zero-employment families, families living on subsistence allowances, poverty alleviation households, elderly, disabled, and long-term unemployed people in the scope of assistance。制定个性化援助方案，优先推荐低门槛、有保障的爱心岗位，提供“一对一”就业援助，对符合条件的困难毕业生发放一次性求职创业补贴。对企业招用登记失业半年以上人员，签订1年以上劳动合同的，可发放一次性吸纳就业补贴，政策实施期限截至2023年12月31日。

9

Opinions of The General Office of the State Council on Promoting the Steady Scale and Excellent Structure of Foreign Trade (State Council2023〕10号）

1.Cultivate the advantages of automobile export。Local and business associations organize direct docking between automobile enterprises and shipping enterprises, and guide automobile enterprises and shipping enterprises to sign medium - and long-term agreements。Chinese banks and their overseas institutions are encouraged to innovate financial products and services to provide financial support for auto companies overseas under the premise of legal compliance and controllable risks。All localities further support automobile enterprises to establish and improve the international marketing service system, and enhance the ability to carry out brand publicity, display sales, and after-sales service overseas。

2.We will make full use of the central fiscal policy。We will carry out the second batch of demonstration work on improving the quality and efficiency of foreign trade and economic cooperation。To study the establishment of the second phase of the service trade innovation and development guidance fund。

3.We will increase credit support for imports and exports。Commercial financial institutions will further enhance the service capabilities of their branches in the central and western regions in trade financing, settlement and other businesses。Encourage banks and insurance institutions to expand cooperation in insurance policy financing and credit increase, and increase support for small, medium and micro foreign trade enterprises。Under the premise of law and compliance and risk control, large state-owned financial institutions are encouraged to increase resource tilt and actively meet the foreign trade financing needs of small, medium-sized and micro enterprises。We will encourage governmental financing guarantee institutions to provide financing and credit enhancement support to qualified small and micro foreign trade enterprises。

4.We will make better use of export credit insurance。We will further expand the scope and coverage of export credit insurance。加大对跨境电商等新业态新模式的支持力度，加快拓展产业链承保，进一步扩大对中小微外贸企业的承保覆盖面，优化承保和理赔条件。

10

Announcement of the State Administration of Taxation on Matters related to the Implementation of the Preferential Policies for Supporting the development of Individual Income Tax for Industrial and Commercial Households (Announcement of the State Administration of Taxation)No. 5 in 2023)

1.On the part of the annual taxable income derived from the operation of individual industrial and commercial households not exceeding 1 million yuan, the individual income tax shall be levied by half on the basis of the current preferential policies。Individual industrial and commercial households can enjoy the tax regardless of the method of collection。

2.个体工商户在预缴税款时即可享受，其年应纳税所得额暂按截至本期申报所属期末的情况进行判断，并在年度汇算清缴时按年计算、多退少补。若个体工商户从两处以上取得经营所得，需在办理年度汇总纳税申报时，合并个体工商户经营所得年应纳税所得额，重新计算Tax relief，多退少补。

3.Individual industrial and commercial households shall calculate tax deductions according to the following methods:

Tax relief=（个体工商户经营所得应纳税所得额不超过100万元部分的应纳税额-其他政策Tax relief×个体工商户经营所得应纳税所得额不超过100万元部分÷经营所得应纳税所得额）×（1-50%）

4.个体工商户需将按上述方法计算得出的Tax relief填入对应经营所得纳税申报表“Tax relief”栏次，并附报《靠谱的电子游艺下载》。For individual industrial and commercial businesses that declare through the electronic tax bureau, the tax authorities will provide the preferential policy tax deduction and pre-filling services for the report form。For individual industrial and commercial households with regular quotas subject to simple declaration, the tax authorities shall transfer and pay the tax on the basis of the reduced or reduced tax amount。

5.This announcement shall take effect on January 1, 2023 and shall be terminated on December 31, 2024。2023年1月1日至本公告发布前，个体工商户已经缴纳经营所得个人所得税的，可自动抵减以后月份的税款，当年抵减不完的可在汇算清缴时办理退税；也可直接申请退还应减免的税款。

11

The General Office of the China Banking and Insurance Regulatory CommissionNotice on Strengthening the Quality of Financial Services for Small and Micro Enterprises in 2023 (No. 42 issued by the Bank Supervision and Insurance Office (2023))

1.We will support the recovery of hard-hit industries and help expand domestic demand and stabilize employment。Banking and insurance institutions should focus on small and micro market players in accommodation, catering, retail, education, culture, tourism, sports, transportation, foreign trade and other fields，In particular, small and micro enterprises with good business prospects have not yet fully recovered due to the impact of the epidemic，Meet their reasonable financial needs，We will help solve difficulties, expand domestic demand and stabilize employment，Support economic recovery。

2.Support small and micro enterprises in scientific and technological innovation to boost industrial development。优化服务模式，综合运用动产和知识产权、供应链票据、应收账款融资及财产保险、责任保险等服务方式，强化资金支持和风险保障，加强与直接融资有机衔接，培育小微企业成为创新发源地。

3.We will support bail-outs for individual businesses and help improve people's livelihood。Banking and insurance institutions should earnestly implement the Regulations on Promoting the Development of Individual Industrial and Commercial Enterprises and provide suitable products and services for individual industrial and commercial enterprises。Banking financial institutions should be based on the characteristics of individual industrial and commercial households lacking credit information and lack of mortgage guarantee，Improve credit evaluation and credit management，Comprehensive use of business information, transaction flow, credit information, public credit information and other multi-dimensional data，Actively develop small credit loan products，We will strive to achieve sustained growth in the balance of loans and the number of households of individual industrial and commercial households。We will encourage the development of loan products that can be borrowed and repaid on demand, so as to better meet the capital needs of individual industrial and commercial households with urgent funds, short terms, and high frequency。

4.We will improve the credit structure for small and micro enterprises。Focus on small and micro enterprises without loans to increase support, expand service coverage。Strengthen the mining and application of credit information of small and micro enterprises, increase the issuance of credit loans, and reduce the reliance on second sources of repayment such as guarantees。Reasonably meet the credit needs of small and micro enterprises with a total credit of more than 10 million yuan for a single household, and support the development and growth of small and micro enterprises。

5.We will improve the pricing mechanism for small and micro businesses。Banking financial institutions should reasonably determine the loan interest rate according to the loan market quoted interest rate (LPR) and the characteristics of small and micro enterprise customers。Banking and insurance institutions should standardize the charging behavior of financial services for small and micro enterprises, improve the scientific and accurate pricing of services, strengthen the publicity of service items and prices, and inform preferential measures。Banking financial institutions cooperate with third parties to provide services to small and micro enterprises，To fully understand the third-party institutions to charge enterprises，Charge standard as an important review condition，Strict audit, continuous evaluation，If illegal charges or excessive charges are found, the cooperation shall be stopped in time，We will reduce the actual financing costs of small and micro enterprises。

6.We will increase support for renewing loans to small and micro businesses。银行业金融机构要开发小微企业续贷专门产品或完善现有产品续贷功能，原则上小微企业流动资金贷款产品和小微企业主、个体工商户中短期经营性贷款产品都应具备续贷功能。It is strictly prohibited to renew loans diverted for non-production and business purposes, and it is not allowed to cover up credit risks with renewal loans。银行业金融机构通过地方政府设立的应急转贷资金向生产经营正常、信用状况良好的小微企业提供接续融资，可比照小微企业续贷业务进行风险分类。

7.We will give full play to the advantages of policy-based funds in serving small and micro enterprises。政策性银行与转贷行要健全小微企业转贷款业务合作机制，加强规范化、精细化管理，完善转贷款管理制度、业务流程及信息系统。Policy banks and sub-lending banks shall reasonably determine sub-lending interest rates on the basis of independent consultation。转贷行要将转贷款利率优惠有效传导至实际用款人，通过转贷款发放的小微企业贷款终端平均利率不得高于上一季度当地同类机构同类贷款平均利率水平。We will support policy banks in exploring direct lending to small and micro enterprises in accordance with their own strategies。

8.We will enrich the supply of insurance products and services for small and micro enterprises。鼓励保险公司按照商业可持续、保费合理的原则，针对不同行业、不同生产经营特点的小微企业、个体工商户需求，丰富产品种类，设计专属保险方案。Encourage flexible payment service methods and explore simplified loss settlement modes。Promote and serve small and micro enterprises in engineering construction, technical equipment, logistics and transportation, intellectual property, disaster response, business interruption, product liability, employer liability and other property insurance products。We will expand export credit insurance, domestic trade credit insurance, and overseas investment insurance for small and micro businesses。We will provide health, accident, pension and other life insurance products for individuals, small and micro business owners and other important stakeholders of enterprises。We will expand group life insurance for employees of small and micro enterprises。

12

2023 Continue to optimize and innovate the implementation of preferential tax policy guidelines

Since the beginning of this year, in accordance with the decision-making and deployment of the Party Central Committee and The State Council, the State Administration of Taxation and the Ministry of Finance and other departments have successively issued a series of preferential tax and tax policies to continue to optimize and innovate the implementation。为了方便市场主体及时了解适用税费优惠政策，State Administration of Taxation对这些延续优化创新实施的税费优惠政策进行了梳理，按照享受主体、优惠内容、享受条件、政策依据的编写体例，形成了涵盖 Guidelines on 12 preferential tax policies，具体包括：增值税小规模纳税人免征增值税政策；增值税小规模纳税人减征增值税政策；生产、生活性服务业增值税加计抵减政策；上市公司股权激励个人所得税优惠政策；沪港通、深港通转让差价所得暂免征收个人所得税政策；个体工商户年应纳税所得额不超过 100 万元部分减半征收个人所得税政策；小型微利企业减征企业所得税政策；研发费用税前加计扣除政策；物流企业大宗商品仓储设施用地减半征收城镇土地使用税政策；符合条件的用人单位分档减缴残疾人就业保障金政策；符合条件的企业免征残疾人就业保障金政策；阶段性降低失业保险、工伤保险费率政策。