《进一步助力市场主体健康发展政策措施》

操作细则（英文版）

Implementation Details of Policies and Measures to Further Boost Healthy Development of Market Entities (English version)

全市各类外商投资企业：

All kinds of foreign-invested enterprises in Chongqing:

近日，我委发布了《进一步助力市场主体健康发展政策措施》操作细则，为便于外资企业更直接了解和享受政策，我们制作了操作细则英文版，供广大外资企业参考。

Recently, the Implementation Details of Policies and Measures to Further Boost Healthy Development of Market Entities was published by Chongqing Development and Reform Commission. To facilitate the better understanding and adaptation by the foreign-invested enterprises, an English version of the Implementation Details was prepared for easy reference.

附件：《进一步助力市场主体健康发展政策措施》操作细则（英文版）

Attachment：Implementation Details of Policies and Measures to Further Boost Healthy Development of Market Entities (English)

Implementation Details of Policies and Measures to Further Boost Healthy Development of Market Entities

July 2020

Table of Contents

Enterprises, individual businesses, and industry associations or chambers of commerce in Chongqing,

Recently, Chongqing published Policies and Measures to Further Boost Healthy Development of Market Entities under which 45 polices and measures are proposed, covering six fields, namely, enhanced tax relief, reduction of production and operation costs, enhanced financial support to stabilize enterprises, promotion of job security and employment and business start-up, boosting of consumption and domestic need, and stabilization of industrial chains and supply chains. In order to further enable enterprises to grasp and enjoy these policies in a timely manner, the policy operation details are prepared for the reference by all enterprises concerned, such as eligible applicants, application procedures, and inquiry hot lines, etc.

     1.Phased reduction of the VAT rates for small-scale taxpayers

From March 1, 2020 to December 31, 2020, Chongqing’s small-scale VAT taxpayers subject to the 3% VAT rate of taxable sales revenues shall be eligible for the 1% rate; and prepaid VAT items subject to the 3% VAT rate shall be eligible for the 1% rate.

[Eligible Applicants]

Small-scale VAT taxpayers

[Operation procedures]

Public Announcement on Tax Collection and Management Issues Regarding Support to Work and Business Resumption by Individual Businesses, link to website: http://www.chinatax.gov.cn/

Application website: http://chongqing.chinatax.gov.cn/cqtax/

Follow the WeChat official account “Chongqing Taxation”, and click the module “tax service” in the column “electronic tax bureau” to make tax declaration.

[Inquiry hot line]

Chongqing Municipal Tax Service, State Taxation Administration, Tel 12366

    2.Enhancement of tax relief

Regarding incomes generated by taxpayers transporting key supplies of pandemic control and prevention prior to December 31, 2020, the value-added tax, the urban maintenance and construction tax, the education fee surcharge, and the local education surcharge shall be exempted. Regarding incomes generated by taxpayers providing public transportation services and life services and fast delivery of life necessities to residents, the value-added tax shall be exempted. And the value-added tax of incomes generated by taxpayers providing movie showing services shall be exempted.

[Eligible Applicants]

Taxpayers transporting key supplies of pandemic prevention and control, taxpayers providing public transportation services, life services and fast delivery of life necessities to residents, and taxpayers holding the Movie Projection Business License and using professional cinema equipment to provide movie projection services to audiences

[Operation procedures]

Public Announcement on Tax Collection and Management Issues Regarding Support to Prevention and Control of the COVID-19 Pandemic, link to website: http://www.chinatax.gov.cn/

Public Announcement on Supportive Tax and Fee Policies Regarding Sectors Like Movie, etc., by the Ministry of Finance and the State Taxation Administration

Announcement website: http://www.chinatax.gov.cn/

Declaration website: http://chongqing.chinatax.gov.cn/cqtax/

Follow the WeChat official account “Chongqing Taxation”, and click the module “tax service” in the column “electronic tax bureau” to make tax declaration.

[Inquiry hot line]

Chongqing Municipal Tax Service, State Taxation Administration, Tel: 12366

3.Deferment of tax payment

Micro and small enterprises and individual businesses don’t have to pay income taxes during the period from May 1, 2020 to December 31, 2020, and the payment is deferred to the first declaration period of 2021. For small and medium-sized enterprises that are affected by the pandemic and cannot apply for tax declaration on time, the tax payment shall be postponed according to law, and the longest period shall not exceed 3 months

[Eligible Applicants]

① Deferred payment of income taxes: small and low-profit enterprises and individual businesses

② Deferred payment of taxes: Small and medium enterprises

[Operation procedures]

① Deferred payment:

Public Announcement on Issues Concerning Deferred Payment of 2020 Income Taxes by Small-scale Thin-profit Enterprises and Individual Businesses, link to website:

http://www.chinatax.gov.cn/chinatax/n810341/n810755/c5150535/content.html

The policy of deferred payment of income tax for small and low-profit enterprises adopts the method of "self-determination, declaration and enjoyment". According to the business situation and relevant tax regulations, the enterprise can judge whether it meets the conditions of small and low-profit enterprises, and choose whether to enjoy the deferred payment policy. Small and low-profit enterprises that meet the requirements and choose to enjoy the deferred payment policy will calculate the deferred payment tax by themselves and enjoy the deferred payment policy by filling in the prepayment tax return of enterprise income tax..

After individual businesses make personal income tax declaration in the remaining declaration period of 2020, they can defer the payment of personal income tax which shall be paid in the first declaration period of 2021. Regarding individual businesses eligible for brief declaration, personal income taxes will not be deducted in the period between May 1, 2020 and December 31, 2020 but will be deducted in the first declaration period of 2021.

Declaration website: http://chongqing.chinatax.gov.cn/cqtax/

Follow the WeChat official account “Chongqing Taxation”, and click the module “tax service” in the column “electronic tax bureau” to make tax declaration.

② Deferred tax payment:

Log in the official website “Chongqing Electronic Taxation Bureau” and choose “tax issues”, and click “tax administrative licensing” to enter the module “review and approve deferred tax payment by taxpayers”, and fill in the application form and then submit it. Attention: Do not make operations like declaration modification, revocation, or tax payment, etc., after submitting the administrative licensing application for deferred tax payment, otherwise the submitted application will be invalidated.

Declaration website: https://etax.chongqing.chinatax.gov.cn

Follow the WeChat official account “Chongqing Taxation”, and click the module “tax service” in the column “electronic tax bureau” to make tax declaration.

[Inquiry hot line]

① Deferred payment of income taxes by small-scale thin-profit enterprises:

Chongqing Municipal Tax Service, State Taxation Administration, Tel: 12366

② Deferred tax payment:

Chongqing Municipal Tax Service, State Taxation Administration, 12366 or 8623-88812366

4.Phased reduction and exemption of social insurance premiums for enterprises

The implementation period of the policy of phased reduction of social insurance premiums payable by enterprises is extended to the end of December 2020. The corporate parts of the basic pension insurance, the unemployment insurance, and the work injury insurance premiums payable by micro, small, and medium enterprises shall be exempted. Regarding other insured entities like large-scale enterprises (not including governmental or public organizations), the corporate parts of the aforesaid social insurance premiums shall be collected in half and the implementation period is extended to the end of June 2020.

[Eligible Applicants]

Small and medium-sized enterprises and large enterprises that have participated in social insurance program according to regulations,, and individual businesses, private non-corporate entities, and social groups, etc., that have participated in social insurance program in the corporate form.

[Operation procedures]

Enterprises do not need to make declaration. The implementation is done by the authority of human resources and social security directly.

[Inquiry hot line]

Chongqing Municipal Bureau of Human Resources and Social Security, Tel: 12333

5.Deferred payment of social insurance premiums by enterprises

Enterprises in extreme business difficulty due to the pandemic may defer the payment of social insurance premiums until December 31, 2020, and no overdue fine shall be charged for the deferment period.

[Eligible Applicants]

Enterprises in the social insurance program suffering extreme business difficulty due to the pandemic

[Operation procedures]

Enterprises qualified for deferment shall submit an application for extension of the collection period to the human resources and social security department of the insured place in advance (online log in to the Chongqing social security online platform (http://rlsbj.cq.gov.cn/sbjb/siweb/), or go to the local social insurance authority office), and the human resources and social security department shall review with the tax department, and report it to the Municipal Human Resources and Social Security Bureau and Chongqing Taxation Bureau for the record.

[Inquiry hot line]

Chongqing Municipal Bureau of Human Resources and Social Security, Tel 12333

6.Reduction of the housing provident fund deposits

Enterprises affected by the pandemic may apply for reducing the proportion of the housing provident fund deposits to as low as 5% as required by the state, or apply for deferred deposits of the housing provident fund in the upper half of the year. The deferment period is deemed a continuous period, which does not affect employees’ withdrawing the housing provident fund or applying for the housing provident fund loans. After June 30, 2020, enterprises qualified for deferment may continue to defer deposits in the housing provident fund, but the accumulated deferment period shall be no more than 1 year.

[Eligible Applicants]

Enterprises with deposits in the housing provident fund

[Operation procedures]

① Website for guidance to deposits ratio reduction：

https://www.cqgjj.cn/ywzn/gjjhczn/1760.htm

Enterprises shall bring Application Form for Adjustment of the Housing Provident Fund Deposits Ratio with the official seal and the explanatory documents of deposits ratio adjustment to the bank operation outlets (sub-centers) of the housing provident fund in the city proper to apply.

② Website for guidance to deferred deposits in the housing provident fund:

https://www.cqgjj.cn/ywzn/gjjhczn/2093.htm

Enterprises shall bring Application Form of Deferred Deposits in the Housing Provident Fund with the official seal, the deferment application report, the resolution of the employees’ representatives meeting or the labor union, andone original and one copy of financial statements (balance sheet, income statement and cash flow statement) confirmed by tax authority in recent three years (if the company belongs to difficult or an extremely difficult enterprise categories, it is also required to provide the original and one copy of the certification documents audited and published by the finance authority, state-owned assets authority, human resources and social security authority) to the relevant office (sub-center) of Chongqing Municipal Housing Provident Fund Administration Center to apply.

[Inquiry hot line]

The public service hot line of Chongqing Municipal Housing Provident Fund Administration Center: 8623-12329. To get the phone numbers of the service outlets of the center, check “service outlet” in “convenient services” on the official website of the center:https://www.cqgjj.cn/

    7.Reduction of broad bands and dedicated line fees

The fees of broad bands and dedicated lines shall be lowered by 15% on average. Telecommunication enterprises are encouraged to assume the market entity responsibility to provide favorable solutions regarding the broad band and dedicated line fees by region and by category to enterprises suspended due to the pandemic, especially key intelligent manufacturing enterprises, so as to provide better telecommunication and information services to enterprises.

[Eligible Applicants]

Fees of Internet broad bands and dedicated lines for enterprises

[Operation procedures]

Enterprises do not need to make application. Chongqing Branch of China Telecom, Chongqing Branch of China Mobile, and Chongqing Branch of China Unicom will proactively determine and offer favorable prices to their enterprise customers.

[Inquiry hot line]

Chongqing Branch of China Telecom, Tel 10000

Chongqing Branch of China Mobile, Tel 10086-8

Chongqing Branch of China Unicom, Tel 10010

8.Extension of the loss carryover period

Regarding the losses incurred in 2020 of enterprises in difficulty due to the pandemic, the longest carryover period is extended from 5 to 8 years.

[Eligible Applicants]

Enterprises in difficulty sustaining losses in 2020

[Operation procedures]

Public Announcement on Tax Collection and Management Issues Regarding Support to Prevention and Control of the COVID-19 Pandemic by State Taxation Administration

Link to website: http://www.chinatax.gov.cn/

Declaration website: http://chongqing.chinatax.gov.cn/cqtax/

Follow the WeChat official account “Chongqing Taxation”, and click the module “tax service” in the column “electronic tax bureau” to make tax declaration.

[Inquiry hot line]

Chongqing Municipal Tax Service, State Taxation Administration, Tel: 12366

    9.Tax exemption for charitable donations by enterprises

Regarding cash and articles donated via charitable social organizations or county-level and higher governmental agencies for the purpose of fighting the COVID-19 pandemic and articles donated by enterprises to hospitals engaged in pandemic prevention and control for the purpose of fighting the COVID-19 pandemic, the full amount shall be deducted in calculating the taxable income. This measure is valid until December 31, 2020.

[Eligible Applicants]

Donor enterprises

[Operation procedures]

Public Announcement on Tax Collection and Management Issues Regarding Support to Prevention and Control of the COVID-19 Pandemic by State Taxation Administration

Link to website: http://www.chinatax.gov.cn/

Declaration website: http://chongqing.chinatax.gov.cn/cqtax/

Follow the WeChat official account “Chongqing Taxation”, and click the module “tax service” in the column “electronic tax bureau” to make tax declaration.

[Inquiry hot line]

Chongqing Municipal Tax Service, State Taxation Administration, Tel: 12366

    10.Tax exemption for free donations by individual businesses.

Regarding goods produced, outsourced, or purchased by individual businesses that donate those goods to fight the COVID-19 pandemic via charitable social organizations or county-level and higher governmental agencies or directly donate those goods to hospitals engaged in pandemic prevention and control, the value-added tax, the excise tax, the urban maintenance and construction tax, the education fee surcharge, and the local education surcharge shall be exempted. This measure shall be valid until December 31, 2020.

[Eligible Applicants]

Donor individual businesses

[Operation procedures]

Public Announcement on Tax Collection and Management Issues Regarding Support to Work and Business Resumption by Individual Businesses

Link to website: http://www.chinatax.gov.cn/

Declaration website: http://chongqing.chinatax.gov.cn/cqtax/

Follow the WeChat official account “Chongqing Taxation”, and click the module “tax service” in the column “electronic tax bureau” to make tax declaration.

[Inquiry hot line]

Chongqing Municipal Tax Service, State Taxation Administration, Tel: 12366

    11.Enhanced reduction and exemption of housing rentals

Regarding micro, small, and medium enterprises and individual businesses and logistics and warehousing enterprises leasing business-purpose houses or workshops owned by city, district, and county-level state-owned enterprises, governmental agencies or public institutions, 1 to 3-month rentals agreed upon in the lease contract shall be exempted. Regarding micro and small enterprises and individual businesses in the service sector that have leased state-owned houses or workshops (including those of state--owned enterprises, governmental agencies, higher education institutions, research institutes, etc.) and are in difficulty currently, 3-month (in the upper half of the year) rentals shall be exempted; when the exemption period goes beyond the upper half, the remaining period shall be extended to the lower half of the year. And those service sectors such as lodging and catering, tourism, education and training, housekeeping affairs, cinema and theatre, and cosmetics and hair salon, etc., are preferred targets of this measure. It is encouraged that the operators of large-scale business buildings, department stores, and marketplaces to reduce or exempt the rentals payable by micro and small enterprise tenants during the pandemic period, and encourage districts and counties to give fiscal subsidies to leaser enterprises which have taken the rental reduction and exemption measure. Chongqing-based state-owned enterprises and governmental agencies and public institutions owned by the central government shall adopt the rental reduction and exemption measure of Chongqing according to relevant requirements from the central government. Regarding houses or workshops of leasers who have reduced or exempted the rentals payable by micro and small enterprises and individual businesses in sectors such as lodging and catering, tourism, education and training, housekeeping affairs, cinema and theatre, cosmetics and hair salon, etc., the property tax and the city and town land use tax for 3 months shall be reduced or exempted. The amount of taxes to be reduced or exempted shall not exceed the amount of rentals reduced or exempted for the same house or workshop. And those small and medium enterprise leasers who have enjoyed reduction or exemption of the property tax and the city and town land use tax due to business difficulty are not eligible for this further reduction or exemption. When a taxpayer enjoys this tax relief measure, it shall make declaration as required and keep records of the real estate ownership certificate, the lease agreement, the rental reduction or exemption document, and relevant documents proving the property’s original value, etc., for the review purpose.

[Eligible Applicants]

① Rental reduction or exemption: Micro, small, and medium enterprises, individual businesses, logistics and warehousing enterprises leasing state-owned business-purpose houses or workshops;

② Reduction or exemption of two land/house-relating taxes: Leasers (excluding personal invoicing) who have reduced or exempted the rentals payable by micro and small enterprises and individual businesses in sectors such as lodging and catering, tourism, education and training, housekeeping affairs, cinema and theatre, cosmetics and hair salon, etc., during the pandemic period.

[Operation procedures]

① Rental reduction or exemption: The tenant shall make a written application to the leaser state-owned enterprises, governmental agencies, and public institutions, and the leaser shall receive and review the application, go through the internal decision-making process, and determine the reduction and exemption policy, and then implement the policy. Regarding micro and small enterprises and individual businesses in the service sector that have leased state-owned houses or workshops and are in difficulty currently, 3-month (in the upper half of the year) rentals shall be exempted; when the exemption period goes beyond the upper half, the remaining period shall be extended to the lower half of the year. And those service sectors such as lodging and catering, tourism, education and training, housekeeping affairs, cinema and theatre, and cosmetics and hair salon, etc., are preferred targets of this measure.

② Reduction or exemption of two land/house-relating taxes: When a taxpayer enjoys this tax relief measure, it shall make declaration as required and keep records of the real estate ownership certificate, the lease agreement, the rental reduction or exemption document, and relevant documents proving the property’s original value, etc., for the review purpose.

Declaration website: http://chongqing.chinatax.gov.cn/cqtax/

On-site declaration in the taxation service halls of district/county taxation bureaus

[Inquiry hot line]

① Rental reduction and exemption: Chongqing State-owned Assets Supervision and Administration Commission, Tel: 67678018, 67678026;

Chongqing Municipal Finance Bureau, Tel: 67575529

② Reduction and exemption of two land/house-relating taxes: Chongqing Municipal Tax Service, State Taxation Administration, Tel: 12366

    12.Reduction of water, electricity and gas costs of enterprises

① Phased reduction of the electricity cost：

The policy of 5% phased reduction of the electricity price charged to commercial and industrial enterprises (except for high energy-consuming users) shall be extended to December 31, 2020.

[Operation procedures]

The users do not need to make any application. The power supply enterprises will directly implement this measure according to the industry categories registered by the users in the power supply system at the time of initial electricity application. In case a user is not clear about this measure, or the industry category of the user changed, the user can contact the person in charge of the district or county where the user is located, and the power grid enterprise will assign dedicated personnel to review and make adjustment accordingly.

[Inquiry hot line]

Chongqing Development and Reform Commission, Tel: 67575563

Contacts and phone numbers of district/county branches of State Grid in Chongqing:

Three Gorges Hydropower Company, Tel: 87681316

Chongqing Wujiang Electricity Co., Ltd., Tel.: 79229064

Chongqing Fuling Julong Electric Power Co., Ltd., Tel: 72890392

② Phased reduction of gas costs for enterprises：

The non-residential low-season gas prices in the city proper shall be adopted until October 31, 2020 (not including governmental agencies and public institutions; the same hereinafter), and the non-residential high-season gas prices will be discounted by 5%  for the period from November 1 to December 31, 2020. Districts and counties beyond the city proper shall tailor gas cost reduction polices based on their real circumstances.

[Operation procedures]

The users do not need to make application. The gas suppliers shall directly implement the policy according to the gas categories of the users registered in the marketing system.

[Inquiry hot line]

Chongqing Development and Reform Commission, Tel: 67575559

24-hour service hot line of Chongqing Gas Corporation: 966777

24-hour service hot line of Chongqing Kaiyuan Company: 966777

24-hour service hot line of Chongqing Yuchuan, and Chuangang Company: 966516

Users in districts and counties beyond the city proper shall consult local development and reform commissions and gas companies.

③ Phased reduction of water costs for enterprises：

For non-residential users living in the city proper (including special industries, not including governmental departments and public institutions), the water price charged between July 1, 2020 and December 31, 2020 shall be discounted by 5% for the upper half of the year prior to phased cost reduction (not including the waste water treatment fee, and the water resource fee). Districts and counties beyond the city proper shall tailor water cost reduction policies based on local real circumstances.

[Operation procedures]

The users do not need to make application. The water suppliers shall directly implement the policy according to the gas categories of the users registered in the marketing system.

[Inquiry hot line]

Chongqing Municipal Development and Reform Commission, Tel: 67575569

The customer service hot line of Chongqing Water Group: 966886, with the inquiry scope covering Chongqing Water Supply Co., Ltd., Chongqing Sino French Water Supply Co., Ltd., Chongqing Yunan Tap Water Co., Ltd., and Chongqing Liangjiang Water Co., Ltd.

Inquiry hot line of Chongqing Water Conservancy Investment Group:

Customer service hot line of Chongqing University City Water Technology Development Co., Ltd.: 13399888384, 65636109

Customer service hot line of Chongqing Eastern Water Technology Development Co., Ltd.: 62456413

Customer service hot line of Chongqing Hongli Water Technology Development Co., Ltd.: 67481366

Users in districts and counties beyond the city proper shall consult local development and reform commissions and water supply companies.

13.Reduction and exemption of the migrant workers' wage margin

The policy of reducing and exempting the migrant workers’ wage margin shall be strictly implemented. General construction contractors that did not have wage arrears in the previous year are eligible for 50% reduction; those that did not have wage arrears in the previous two continuous years are eligible for 60% reduction, and those that did not have wage arrears in the previous three continuous years are eligible for full amount exemption. And those eligible contractors shall have construction project records in Chongqing’s jurisdiction for the corresponding years.

[Eligible Applicants]

General construction contractors

[Operation procedures]

The eligible contractors shall provide to the migrant worker’s wage margin administration authority the special wage accounts for migrant workers, the wage margin payment statements, photocopies of the project bid winning notices or the direct project award confirmation letters, photocopies of the bank receipts of the special wage accounts for migrant workers (including sub-accounts under the special account), and the lists of projects under construction within the whole-city jurisdiction during the corresponding years. Applications for projects under the municipal administration shall be submitted to Chongqing Municipal Commission of Housing and Urban-Rural Development, and applications for projects under district/county administration shall be submitted to local authorities of migrant workers’ wage margin administration.

Applications for projects under the municipal administration shall be submitted to counter 6 in the Administrative Service Center of Chongqing Municipal Commission of Housing and Urban-Rural Development. Application documents can be downloaded from this website：

http://cqzj.cqsgczjxx.org/Xzzx/Show.aspx?ActDatumBase_Guid=4cc33c14-ef38-4427-983c-b1899e8a3dc0

Applications for projects under district/county administration shall be submitted to local authorities of migrant workers’ wage margin administration.

[Inquiry hot line]

Chongqing General Station for Engineering Cost Management, Tel: 63672038

14.Adjustment of project capital supervision & management policies

Real estate developers can apply for using the project capital as per each building according to the project construction progress. In the pandemic period, the grace period of project capital deposits for real estate development projects shall be extended to 6 months. Real estate developers whose project capitals are already put under supervision prior to the pandemic can apply for using the project capital one milestone in advance if they are really in financial difficulty and the project construction progress does not reach the expected milestone when the use of project capital is valid.

[Eligible Applicants]

Real estate developers

[Operation procedures]

Real estate developers submit the required application documents to the housing and urban-rural development authority as per the application guidelines, and the authority shall process the application and finish the processing within the specified time frame of working days.

Website for online application:

http://zwfw.cq.gov.cn/icity/icity/engineering/index

[Inquiry hot line]

Chongqing Municipal Commission of Housing and Urban-Rural Development, Tel: 60947883

    15.Deferred payment, reduction, and exemption of the urban infrastructure facility fee

Enterprises with projects affected by the pandemic can apply for deferred payment of the urban infrastructure facility fee for no more than 6 months which shall be paid up prior to completion acceptance. Regarding the productive workshops (workshops and warehouses) of key municipal-level logistics projects confirmed by the municipal government within 2020, the urban infrastructure facility fee shall be exempted.

[Eligible Applicants]

Construction contractors

[Operation procedures]

① Deferred payment of the facility fee:

Construction contractors shall make application to the local government of the project place, and shall handle the deferment procedures in accordance with relevant regulations after the government grants permission for deferred payment.

② Exemption of the facility fee for key municipal-level logistics projects:

Construction contractors shall handle the deferment procedures at the local authority of facility fee collection in accordance with relevant regulations after acquiring the proving documents for key municipal-level logistics projects confirmed by the municipal government within 2020.

[Inquiry hot line]

Chongqing Municipal Office for Urban Construction Facility Fee Management, Tel: 63672026

The Port and Logistics Office of Chongqing Municipal People’s Government, Tel: 63151937

16.Deferred payment of the air defense basement relocation and construction fee

Regarding newly started projects affected by the pandemic, the construction contractors can apply for deferred payment of the air defense basement relocation and construction fee for no more than 6 months. The air defense basement relocation and construction fee is exempted for production-purpose houses (workshops and warehouses) of key municipal-level logistics projects confirmed by the municipal government within 2020 and of logistics projects in the core zone of Chongqing Airport Economy Demonstration Zone. The measure will be implemented until December 31, 2020.

[Eligible Applicants]

Construction contractors

[Operation procedures]

Implementation Details of Chongqing’s Policy of Deferred Payment, Reduction, and Exemption of the Air Defense Basement Relocation and Construction Fee during the Pandemic Period, link to website: http://rmfkb.cq.gov.cn/gggs/28524.jhtml  

Follow the WeChat official account “Chongqing Civil Air Defense”, and click the link：

https://mp.weixin.qq.com/s/HT3YmRIeeWJ82zRY2evK6w

① Construction contractors make application for deferred payment to the local government of the project place and declare on the platforms (institutions) designated by districts/counties (autonomous counties).

② Regarding production-purpose houses (workshops and warehouses) of projects over which deferred payment is allowed by the local governments in the form of a written permission statement, of key municipal-level logistics projects confirmed by the municipal government within 2020, and of logistics projects in the core zone of Chongqing Airport Economy Demonstration Zone, the construction contractors shall apply for deferred payment to the civil air defense authority via “Yu Kuai Ban” or the Chongqing Municipal Unified Administrative Service Platform.

③ Chongqing Municipal Office for Civil Air Defense is responsible for handling the deferred payment, reduction, and exemption of the air defense basement relocation and construction fee in the city proper (except for Liangjiang New Area, Hi-tech Zone, and the Economic Development Zone); and the district/county offices for civil air defense of the project places are responsible for handling the issue in the districts and counties.

[Inquiry hot line]

Chongqing Municipal Office of Civil Air Defense, Tel: 67050033

The Port and Logistics Office of Chongqing Municipal People’s Government, Tel: 63151937

    17.Reduction and exemption of rentals for new agricultural entities

Regarding new agricultural entities leasing lands and productive facilities of state-owned organizations during the pandemic period, 1 to 3-month rentals shall be exempted. Regarding those leasing lands and productive facilities of private owners or collective organizations, the leasers are also encouraged to reduce or exempt the rentals.

[Eligible Applicants]

New agricultural entities leasing lands or productive facilities of state-owned organizations

[Operation procedures]

The tenant shall make application to the state-owned organizations owning the lands or productive facilities. The leaser shall receive and review the application, go through the internal decision-making procedure to determine the reduction and exemption policy, and then implement rental reduction or exemption.

[Inquiry hot line]

Chongqing Municipal Commission of Agriculture and Rural Affairs, Tel: 89133342

18.Production and sales subsidies to new agricultural entities

Regarding a new agricultural entity with online sales reaching RMB 500,000 Yuan or more during the pandemic prevention and control period, a fiscal subsidy of no more than 5% of the sales volume will be granted in lump sum, and the total sum of subsidy shall not exceed RMB 200,000 Yuan. Regarding a new agricultural entity with online sales reaching 2,000 orders or more during the pandemic period, a fiscal subsidy of no more than 30% of the express delivery fees will be granted in lump sum, and the total sum of subsidy shall not exceed RMB 200,000 Yuan. The same entity is eligible for only one of the two subsidies. The subsidies shall be shared by the municipal fiscal authority and the district/county fiscal authority, 50% by each.

[Eligible Applicants]

New agricultural entities

[Operation procedures]

Chongqing Municipal Commission of Agriculture and Rural Affairs and Chongqing Municipal Finance Bureau will jointly issue the notice, and the district/county departments of agricultural and rural affairs and fiscal authorities will set up a joint working group to deal with the application. The application results shall be examined by the districts/counties, and reviewed by third-party reviewers, and submitted to the municipal authority after no objection is raised following the public announcement period, and then the municipal authority shall determine and release the subsidy ratios and sums to the districts/counties.

[Inquiry hot line]

Chongqing Municipal Commission of Agriculture and Rural Affairs, Tel: 89133113

Chongqing Municipal Finance Bureau, Tel: 67575326

    19.Continued cost reduction and efficiency enhancement of port logistics

The implementation period of the policy of exempting the port construction fee over imported and exported goods and reducing by half the ship oil contamination damages fund shall be extended to December 31, 2020. The operation of the Shanghai-Chongqing direct express navigation route shall be strengthened. Measures like prior application, direct shipside lading, and direct port loading shall be enhanced so as to boost the efficiency of water transportation and logistics and reduce the costs of water route logistics. And support shall be given to incorporate the domestic trade and foreign trade containers carried by feeder shippers of Chongqing into the scope of the policy of subsidies to the water-water transshipment fee, the railway-water multimodal transport fee, and the port operation fee.

[Eligible Applicants]

Domestic feeder shippers

[Operation procedures]

① The policy of exempting the port construction fee over imported and exported goods and reducing by half the ship oil contamination damages fund shall be directly implemented by the fiscal authority and the transportation authority in accordance with state regulations.

② The port logistics subsidy: Shippers shall report, after the 20^thday of every month from March to July,to the Port and Logistics Office of Chongqing Municipal People’s Government the number of domestic trade and foreign trade containers carried between Chongqing and Chenglingji and successive ports in the downstream region. The Port and Logistics Office of Chongqing Municipal People’s Government will, together with Chongqing Port Affairs Logistics Group, review the statistics and make relevant public announcements. When no objection is raised during the public announcement period, the Port and Logistics Office of Chongqing Municipal People’s Government will disburse the subsidy on a monthly basis.

[Inquiry hot line]

The Port and Logistics Office of Chongqing Municipal People’s Government, Tel: 63151965

20.Support to truck flights to boost international freight recovery

Regarding logistics enterprises newly opening scheduled international truck flights (once or more everyday) starting from the Chengdu-Chongqing dual-city economic circle within 2020, a prize of RMB 1 million Yuan for each will be granted in lump sum.

[Eligible Applicants]

Logistics companies planning to newly open truck flights within 2020

[Operation procedures]

The logistics companies shall report to the Port and Logistics Office of Chongqing Municipal People’s Government and Chongqing Airport Group for the record-keeping purpose, and shall make a written application to the Port and Logistics Office of Chongqing Municipal People’s Government after the truck flight has been operating for one full year. Chongqing Airport Group shall initially review the written application documents, and the Port and Logistics Office of Chongqing Municipal People’s Government shall disburse the prize after the review.

[Inquiry hot line]

The Port and Logistics Office of Chongqing Municipal People’s Government, Tel: 63151982

21.Support to transportation and infrastructure construction

Regarding less-than-truckload cold chain transport enterprises, loan interest rate discounts no greater than 50% of the 1-year period prime interest rate shall be offered. In principle, the sum of discounts to each enterprise shall not exceed RMB 300,000 Yuan. Enterprises are encouraged to take part in the construction of transportation facilities, and private enterprises are also encouraged to take part in the operation and development of major railways and railway depots, the construction of freight airports and helicopter takeoff and landing spots, the construction and operation of airport service facilities, the operation of expressway service stations, the construction and operation of urban parking lots, and express delivery and logistics, and so on. No unreasonable loan promise fee or fund management fee, or any other fees shall be charged or collected.

[Eligible Applicants]

Less-than-truckload cold chain transportation companies

[Operation procedures]

The companies shall submit a written application to the logistics authority of the place of company registration. After collecting all applications, the logistics authority will submit the applications to the Port and Logistics Office of Chongqing Municipal People’s Government. And the office shall review and confirm the applications together with other competent departments involved, and shall publicize the list of enterprises eligible for interest rate discount prior to August 20. Enterprises that are already enjoying Clause 27 “Loan interest discount to enterprises in difficulty” shall not apply under this clause.

[Inquiry hot line]

ThePort and Logistics Office of Chongqing Municipal People’s Government, Tel: 63151995

22.Exemption of registration fees of medical devices and drugs

The medical device registration fee shall be exempted for products relating to COVID-19 prevention and control. And the drug registration fee shall be exempted for drugs treating and preventing COVID-19.

[Eligible Applicants]

Medical device manufacturers and drug makers of the second category and other medical institutions

[Operation procedures]

Enterprises do not need to make application.

① Link to guide to medical device registration:

http://zwfw.cq.gov.cn/icity/govservice/banlixiang?code=000172026000&orgcode=500000156&has_child=0&object=5

② Link to guide to drug registration:

http://zwfw.cq.gov.cn/icity/govservice/banlixiang?code=000172031000&orgcode=500000156&has_child=0&object=5

http://zwfw.cq.gov.cn/icity/govservice/banlixiang?code=000172002000&orgcode=500000156&has_child=0&object=5

[Inquiry hot line]

The Administrative Approval Service Center of Chongqing Municipal Medical Products Administration, Tel: 60343664

23.Deferred payment of principal and interest

Regarding qualified inclusive loans (including loans to micro and small enterprises and operating loans to individual businesses and owners of micro and small enterprises amounting to RMB 10 million Yuan individually) to micro and small enterprises that expire between June 1, 2020 and December 31, 2020, financial institutions in the banking industry shall extend these loans. The principal and interest repayment deadline can be extended to March 31, 2021, and no interest penalty shall be charged. Regarding qualified local banks with the legal person status, the Business Management Department of Chongqing Branch, People’s Bank of China, provides 1% of the amount of the principal of the inclusive loans to micro and small enterprises over which deferred repayment is permitted as a prize to the banks according to relevant regulations. Regarding other loans to micro, small, and medium enterprises and large international industrial chain enterprises (foreign trade enterprises) in difficulty that expire by the end of 2020, the enterprises can negotiate with the financial institutions about the deferred repayment of principal and interest. And financing guarantee organizations shall collaborate with the banks to extend the guarantee and defer the collection of the guarantee fee. And the banks shall give the financing guarantee organizations a reasonable grace period for this purpose.

[Eligible Applicants]

Micro and small enterprises receiving inclusive loans (micro and small enterprises, individual businesses, and owners of micro and small enterprises receiving loans amounting to RMB 10 million Yuan individually)

[Operation procedures]

The enterprises shall make application to the loan-releasing banks before the loans expire. And the banks shall process the application in accordance with relevant rules and regulations. And the enterprises shall keep job positions stable during the loan extension period.

[Inquiry hot line]

The Business Management Department of Chongqing Branch, People’s Bank of China, Tel: 67677526

    24.Enhancement of credit release

It is encouraged that financial institutions in the banking industry to release more inclusive loans to micro and small enterprises (micro and small enterprises, individual businesses, and owners of micro and small enterprises receiving loans amounting to RMB 10 million Yuan individually) and the inclusive loans to micro and small enterprises released by large-size commercial banks shall grow by more than 40%. Regarding inclusive loans to micro and small enterprises for a term of no less than 6 months that are released between March 1, 2020 and December 31, 2020, the Business Management Department of Chongqing Branch, People’s Bank of China, provides 40% of the principal of the loans released as backup in the form of interest-free re-lending. Micro and small enterprises receiving inclusive loans shall promise to keep job positions stable. All financing guarantee organizations and re-guarantee organization shall proactively collaborate with the enterprises to create a green guarantee passageway. And it is encouraged to reduce the guarantee fee by over 10%.

[Eligible Applicants]

Micro and small enterprises receiving inclusive loans (micro and small enterprises, individual businesses, and owners of micro and small enterprises receiving loans amounting to RMB 10 million Yuan individually)

[Operation procedures]

The enterprises make loan application to the banks, and the banks review the application in accordance with internal and external rules and regulations, and then release loans to qualified applicants.

[Inquiry hot line]

The Business Management Department of Chongqing Branch, People’s Bank of China, Tel: 67677526

25.Onlending for emergent turnover

Regarding micro, small, and medium enterprises qualified for bank credit conditions that are in temporary repayment difficulty, short-term working capital will be provided for loan repayment and extension. And the fee rate of the working capital is reduced from 0.2‰ to 0.1‰.

[Eligible Applicants]

Micro, small, and medium enterprises

[Operation procedures]

Log in the “YuQiJinFu” platform, click “onlending for emergent turnover”, and register and make application.

Link to guide: http://yqjf.cqsme.cn

Application website: zd.cqsme.cn

[Inquiry hot line]

Chongqing Municipal Economy and Information Commission, Tel: 63895383

Chongqing Municipal Development Service Center for Small and Medium Enterprises, Tel: 67513720

Chongqing Municipal Finance Bureau, Tel: 67575260

26.Reduction of loan interest rates

Banks are encouraged to reduce the interest rate of loans by over 10% for enterprises that are heavily affected by the pandemic to ensure the fund-raising costs of micro and small enterprises in 2020 are lower than those in 2019.

[Eligible Applicants]

Enterprises heavily affected by the pandemic

[Operation procedures]

Enterprises do not need to make application. Banks shall proactively contact and serve the enterprises.

[Inquiry hot line]

Chongqing Bureau, China Banking and Insurance Regulatory Commission, Tel: 61859895

    27.Loan interest discount for enterprises in difficulty.

Preferential assistance shall be given to nine major industries in difficulty, namely, tourism (travel agencies, star hotels, and scenic areas), lodging and catering, wholesale and retailing, residential services, agriculture, forestry, husbandry, and fishery, manufacturing, culture, transportation, science research, and technological services, etc. Regarding loan interest borne by micro, small, and medium enterprises whose incomes from main businesses dropped by over 50% in the first quarter of 2020, the interest rate shall be discounted at 50% of the one-year loan market quotation rate (LPR). In principle, the amount of interest discount to each enterprise shall not exceed RMB 300,000 Yuan. Enterprises shall finish application by the beginning of July 2020 and the funds will be provided by the end of August.

[Eligible Applicants]

Micro, small, and medium enterprises in nine major industries, namely, tourism (travel agencies, star hotels, and scenic areas), lodging and catering, wholesale and retailing, residential services, agriculture, forestry, husbandry, and fishery, manufacturing, culture, transportation, science research, and technological services

[Operation procedures]

Notice by Eight Departments Including Chongqing Municipal Finance Bureau on Implementing the Policy of Loan Interest Discount to Micro, Small, and Medium Enterprises during the Pandemic Period

Supplementary Notice by Eight Departments Including Chongqing Municipal Finance Bureau on Further Implementing the Policy of Loan Interest Discount to Micro, Small, and Medium Enterprises during the Pandemic Period

Link to guide: http://czj.cq.gov.cn/

Enterprises shall make application to the relevant authority of the district/county where the enterprise is located prior to July 10. Enterprises in the category of science research and technological services shall apply to the science & technology authority, manufacturing enterprises shall apply to the economy and information authority, and enterprises in the category of agriculture, forestry, husbandry, and fishery shall apply to the agriculture and rural affairs authority, and enterprises in the categories of lodging and catering, wholesale and retailing, and residential services shall apply to the commerce authority, and enterprises in the categories of culture and tourism shall apply to the culture and tourism authority, and enterprises in the traffic and transportation category shall apply to the port and logistics authority.

[Inquiry hot line]

28.Directed credit release

Commercial banks are coordinated to release directed loans. Commercial banks shall release directed loans to enterprises with deposits in the housing provident fund, especially those micro and small enterprises, and shall increase the size of loans up to RMB 2 million Yuan.

[Eligible Applicants]

Enterprises with deposits in the housing provident fund

[Operation procedures]

① Log in the mobile app of Industrial and Commercial Bank of China (ICBC), enter loan →micro and small e loan → fast business loan, and click “I want loan” to make application. Enterprises with deposits in the housing provident fund can directly dial the phone number of the service manager of the bank outlet for confirmation. And ICBC will determine the loan amount according to the amount of the enterprise’s deposits in the housing provident fund.

② Log in the corporate online banking app of China Construction Bank (CCB), personal online bank, the app “CCB Huidongni”, or STM (self teller machine), choose “fast micro and small loan”, click “fast credit loan” to make application. Enterprises with deposits in the housing provident fund click “I will withdraw”, type in the enterprise’s name and the account number of the housing provident fund deposits to withdraw the loan money.

[Inquiry hot line]

The loan service hot line of ICBC: 62918075

The service hot line of CCB: 95533

29.Subsidy to the financing guarantee fee

Regarding the loan guarantee businesses covering micro and small enterprises with the guarantee fee rate below 1.5% (the amount of business loan to each enterprise is no more than RMB 10 million Yuan), the municipal fiscal authority gives subsidy to the guarantee fee under the principle of progressive incentives. When the amount of new guarantee businesses covering micro and small enterprises in 2020 accounts for 70-80% of the total amount of new guarantee businesses, a subsidy amounting to 1% of the amount of new guarantee businesses covering micro and small enterprises will be provided; when it accounts for 80-90%, 1.2% will be provided; when it accounts for 90% and more, 1.3% will be provided.

[Eligible Applicants]

Financing guarantee companies

[Operation procedures]

The companies shall log in the comprehensive financial business management platform of Chongqing Municipal Finance Bureau to fill in the application form and upload relevant documents. Paper application and documents shall be submitted to the fiscal authority at the same level.

Link to online application: http://qycw.cq.gov.cn/

[Inquiry hot line]

Chongqing Municipal Finance Bureau, Tel: 67575260

    30.Acceleration of job stabilization refund

Regarding the application for job stabilization refund by qualified small and medium enterprises in the upper half of 2020, a refund amounting to 50% of the social insurance premiums payable by the enterprise and its employees for 3 months shall be granted in a timely manner.

Note: The job stabilization subsidy shall be delivered by the authority of human resources and social insurance according to relevant regulations under this policy.

31.Promotion of training by working

Enterprises in sectors such as foreign trade, lodging and catering, culture and tourism, traffic and transportation, and wholesale and retailing are encouraged to conduct training by working. Subsidies will be granted, in accordance with relevant regulations, to enterprises that have employed poor laborers, people in employment difficulty, and members of zero employed families and have organized training by working. The subsidy acceptance deadline is December 31, 2020. The authority of human resources and social insurance will make policy details in accordance with relevant regulations of state departments and commissions.

[Eligible Applicants]

Employers

[Operation procedures]

The employers shall apply to the public employment and start-up service organization in the district/county where the employer is registered (confirmed) and shall carry out training by working after permission is granted. When the training by working term expires, the employers shall submit the application form, the list of trainees, etc., to the public employment and start-up service organization in the district/county where the employer is registered (confirmed) to apply for subsidy. The subsidy sum shall not be higher than RMB 500 Yuan/person month for no more than 6 months for each person every year.

[Inquiry hot line]

Chongqing Municipal Bureau of Human Resources and Social Security, Tel 12333

32.Subsidy to vocational skill training

Vocational skill improvement activity shall be implemented in depth, and enterprise employees and other workers are also encouraged to take part in subsidized vocational skill training, and training subsidies shall be provided in accordance with relevant regulations. Combined online and offline training can be provided while regular online training in various forms can also be promoted, including all kinds of theoretical knowledge, general vocational qualities, emulation and simulation, video demonstration, etc. The amount of training subsidy is up to RMB 6,000 Yuan/person. In principle, each trainee shall receive the subsidy no more than 3 times a year (not eligible for subsidies to the same level or lower levels of the same occupation).

[Eligible Applicants]

Training institutions or novel apprenticeship enterprises

[Operation procedures]

The institutions and enterprises shall apply for training initiation to the district/county public employment service organizations. After permission is granted, they shall carry out vocational training according to the organization and management requirements. When all online and offline courses are finished, they shall bring List of Students Attending Vocational Skill Improvement Training in Chongqing and the invoices to the superintending public employment service organization to apply for the subsidy.

[Inquiry hot line]

Chongqing Municipal Bureau of Human Resources and Social Security, Tel: 12333

    33.Enhanced service and support to business start-up

Regarding carriers such as start-up incubation bases that nurture plenty new start-ups and have good employment effect and carriers that provide rental reduction and innovative service supports during the pandemic period, a subsidy ranging between RMB 180,000 and 280,000 Yuan will be offered in light of their performances. The subsidy term expires until December 31, 2020. Key groups such as individual businesses that are heavily affected by the pandemic will also be supported. The amount of loan to these key groups shall be increased from RMB 150,000 Yuan to RMB 200,000 Yuan. In addition, the interest rate shall be lowered and the requirement for counter guarantee for excellent start-up projects shall be exempted. The threshold for applying for the start-up guaranteed loan is lowered: The proportion of qualified applicants applying for the start-up guarantee loan against the number of the enterprise’s employees shall be decreased from 20% to 15%; and the proportion regarding an enterprise with more than one hundred employees shall be lowered to 8%.

[Eligible Applicants]

The 92 municipal-level start-up incubation bases and college student start-up parks in the city

[Operation procedures]

1. Application: The relevant bases and parks shall apply to the authority of human resources and social insurance in the district/county (autonomous county) where the base or park is located and submit relevant documents. The list of reference documents is shown below:

1. The application form for subsidy to incubation and start-up support during the pandemic period;

2. The profile of incubation work during the pandemic period, including the number of enterprises incubated, the incubation success rate, and the employment conditions;

3. The conditions of reduction and exemption of water costs, electricity costs, rentals, and property management fees (ledgers and financial evidences showing the reduction and exemption difference from December 2019 shall be provided);

4. The conditions of reduction and exemption of fees of the start-up service value-added items (ledgers and financial evidences showing the reduction and exemption difference from December 2019 shall be provided);

5. The list of enterprises under incubation eligible for fee reduction and exemption;

6. The content and highlights of the featured start-up service work (ledgers and evidences shall be provided).

(II) Initial review: The district/county (autonomous county) authority of human resources and social insurance shall review the  submitted documents and make corresponding comments. The initial review, especially the reduction and exemption conditions, shall be publicized for 5 working days in the district/county and the base/park.

(III) Joint review: The municipal employment bureau will organize a joint review by third-party professional organizations to make relevant comments which shall in turn be submitted to and approved by the municipal bureau of human resources and social insurance.

(IV) Public announcement: For 5 working days. After no objection is raised within the time frame, the subsidy will be appropriated.

[Inquiry hot line]

Chongqing Municipal Bureau of Human Resources and Social Security, Tel: 88152860

    34.Support to the culture and tourism industries in difficulty

Regarding scenic areas, cinemas, theaters that are running in a limited manner due to the pandemic and are suffering business difficulties, a few flexible support policies shall be delivered before the businesses fully recover. Districts and counties are encouraged to enhance fiscal support to cultural and tourism consumption and to issue the tourism consumption coupon.

[Eligible Applicants]

Scenic areas, cinemas, and theaters that are running in a limited manner due to the pandemic

[Operation procedures]

Enterprises do not need to make application. Chongqing Municipal Culture and Tourism Commission will give flexible support in light of the real circumstances of the culture and tourism enterprises.

[Inquiry hot line]

Chongqing Municipal Culture and Tourism Commission, Tel: 67705218

    35.Support to tourism enterprises to explore market

All the prizes (not including the overseas Chongqing tourism image shop prize and the overseas advertisement promotion prize) stated in Chongqing City’s Methods of Tourism Marketing Reward for the 13^thFive-Year Plan Period stipulated in 2020 shall be doubled (increasing by 100%). The implementation period starts from the day the Ministry of Culture and Tourism announces the revival of cross-province tour or cross-border tour and ends on December 31, 2020. The method of prize application and the delivery time frame shall be subject to the original methods. And the financing shall be allocated from the municipal-level earmarked contractor for tourism development.

[Eligible Applicants]

Domestic and overseas travel agencies and cruise companies in Chongqing

[Operation procedures]

The applicants submit relevant documents to the reward undertaker within the stipulated time frame; the reward undertaker collects all documents and conducts the initial review; a professional audit agency conducts second review and issues the audit report; the audit result is publicized on the official website of Chongqing Municipal Culture and Tourism Commission; the reward undertaker sends the Reward Delivery Notice to the reward recipients; the reward recipients issue invoices to the reward undertaker; Chongqing Municipal Culture and Tourism Commission remits the reward money to the bank accounts of the reward recipients.

The applicants shall submit documents by mail to the reward undertaker selected through bidding by Chongqing Municipal Culture and Tourism Commission (subject to the mail arrival time). The deadline is January 31, 2021.

[Inquiry hot line]

Chongqing Municipal Culture and Tourism Commission, Tel: 67705393

36.Stabilization of automobile consumption

Financial institutions are encouraged to innovate in their automobile credit products and services and to enhance credit support to personal automobile consumption by means of lowering the down payment ratio, lowering the interest rate of automobile consumption loans, and extending the repayment period under the preconditions of compliance with policy requirements and controllable risks. Activities such as automobile old-new replacement and trustworthy used car sales and consumption shall be promoted, and funds shall be allocated in the municipal-level commerce development fund to provide subsidies for the qualified automobile old-new replacements and used car consumption activities. Consumption on new energy vehicles shall be promoted and subsidy to new energy vehicle purchases and exemption of the vehicle purchase tax shall be extended to the end of 2022. Regarding used cars sold by used car dealers between May 1, 2020 and the end of 2023, the value-added tax shall be collected at 0.5% of the sum of used car sales.

[Eligible Applicants]

① Subsidy to automobile old-new replacement: Consumers meeting relevant conditions;

② Exemption of the vehicle purchase tax for new energy vehicles: Organizations and individuals purchasing new energy vehicles

③ 0.5% value-added tax for used car dealers: Taxpayers doing used car sales

[Operation procedures]

① Subsidy to automobile old-new replacement: For details see Notice on Encouraging Automobile Renewal and Upgrading by Chongqing Municipal Commerce Commission, Chongqing Municipal Finance Bureau, Chongqing Municipal Public Security Bureau, and Chongqing Municipal Tax Service, State Taxation Administration and the policy interpretations, and Supplementary Notice on Matters of Encouraging Automobile Renewal and Upgrading by Chongqing Municipal Commerce Commission

Link to policy archives: http://sww.cq.gov.cn/

Application procedures: Scan the following WeChat QR code “the automobile subsidy application system of Chongqing Municipal Commerce Commission” to directly enter the application page.

② Exemption of the vehicle purchase tax for new energy vehicles: Public Announcement on Relevant Policies Relating to Exemption of the Vehicle Purchase Tax for New Energy Vehicles by Ministry of Finance, State Taxation Administration, and Ministry of Industry and Information Technology

Link to public announcement: http://www.chinatax.gov.cn/

Application website: http://chongqing.chinatax.gov.cn/cqtax/

Follow the WeChat official account “Chongqing Taxation”, and click the module “taxation service” under the column “electronic taxation bureau” to make tax declaration.

③ 0.5% value-added tax for used car dealers: Public Announcement on the VAT Policy Relating to Used Car Sales and Distribution by Ministry of Finance and State Taxation Administration

Link to public announcement: http://www.chinatax.gov.cn/

Application website: http://chongqing.chinatax.gov.cn/cqtax/

Follow the WeChat official account “Chongqing Taxation”, and click the module “taxation service” under the column “electronic taxation bureau” to make tax declaration.

[Inquiry hot line]

① Subsidy to automobile old-new replacement: Chongqing Municipal Commerce Commission, Tel: 62662701

② Exemption of the vehicle purchase tax for new energy vehicles: Chongqing Municipal Tax Service, State Taxation Administration, Tel: 12366

③ 0.5% value-added tax for used car dealers: Chongqing Municipal Tax Service, State Taxation Administration, Tel: 12366

37.Promotion of green and intelligent consumption

Capable enterprises are encouraged to recycle the old electric home appliance and replace green, energy-saving and intelligent electronic and electrical products such as ultra-high-definition TVs, energy-saving refrigerators, washing machines, air conditioners and smart phones at a discount.. Public good activities such as lectures on home electric appliances, free testing, and free washing, etc. shall also be promoted to boost the green and intelligentconsumption. Funds shall be allocated in the municipal-level commerce development fund to provide subsidies to qualified sales enterprises that have conducted the activities of home appliance old-new replacement, based on the real efficacy of those activities.

[Eligible Applicants]

The activities of old-new replacement of green and intelligentelectric home appliances conducted by large-scale chain businesses in the home electric appliance sector meeting the following conditions:

1. Large-scale chain enterprises in the home electric appliance business registered in Chongqing with the status of independent legal person；

2. The distribution outlets owned by the enterprise cover almost all districts and counties across the city；

3. The enterprise has strong warehousing and delivery capacities, which ensures sufficient supply of goods；

4. The enterprise has a complete after-sale service system of electric home appliance logistics, distribution, installation, commissioning, repair and maintenance；

5. The enterprise has its own transfer field for used electric home appliances meeting environmental protection requirements or professional partners doing used home electric appliance recycling with whom a cooperation agreement with a term of one year or more has been signed；

6. The enterprise has a good credit standing for the past three years and has no illegal behaviors such as material production accidents, tax evasion, etc., and is not on the black list of credit standing.

Subsidy standards: The undertaking enterprises provide subsidies to consumers within the scope of old-new replacement subsidy scope. In principle, no less than 6% of the prices of the newly purchased electric home appliances shall be given to the consumer who swaps used electronic or electrical products for new TV sets, refrigerators, washing machine, air conditioners, smart mobile phones, and computers.

[Operation procedures]

① The procedures of consumers receiving or confirming the subsidy: Firstly, the enterprises provide the subsidy to the consumer or deducts the subsidy sum from the prices when the consumer is making payment and issues the sales invoice to the consumer, if the consumer is within the old-new home electric appliance replacement subsidy scope; secondly, the consumer signs his/her name on the old-new replacement subsidy confirmation letter (in triplicate) at the time of swapping used electric home appliances for new ones and the enterprise stamps its official seal on the same letter which shall be kept by the consumer and the enterprise, one for each; and the third shall be recorded by the enterprise for audit and inspection; thirdly, the sales enterprise shall set up ledgers for old-new electric home appliance replacements and subsidy the delivery and shall record relevant information in the corporate old-new replacement information management system for the record-keeping and inspection purposes.

② The procedures of enterprises applying for and confirming the subsidy. Firstly, the enterprise makes application. Qualified enterprises that are willing to conduct old-new electric home appliance replacement to boost consumption shall make a promotion activity plan prior to April 30, 2020, and submit relevant application documents to Chongqing Municipal Commerce Commission (in the A4 format, stapled, in triplicate), and shall report to the commerce authority of the district/county where the enterprises is located; secondly, the municipal commerce commission organizes evaluation and confirmation. The municipal commerce commission shall organize experts to conduct comprehensive evaluation of the applying enterprises’ conditions and activity plans, and will select and place 3 to 5 enterprises into the subsidy support scope and publicize the results openly; thirdly, prize verification and appropriation. The municipal commerce commission shall give prizes of a certain sum to enterprises within the subsidy support scope based on the enterprise’s activity summary and the sales volume of old-new electric home appliance replacements during the activity period confirmed by the professional third-party auditor. The greatest ratio of prize shall not exceed 1% of the receiving enterprise’s sales volume of old-new electric home appliance replacements. The maximum prize sum shall not exceed RMB 3 million Yuan for the same enterprise or group. The prize money will be delivered after going through the verification procedure.

[Inquiry hot line]

Chongqing Municipal Commerce Commission, Tel: 62663239

38.Implementation of Chengdu-Chongqing dual-city coordinated consumption activities

A dual-city economic circle commerce-tourism-culture promotion alliance covering the Chengdu and Chongqing regions shall be promoted to fully utilize the featured commercial, tourism, and cultural resources of the two regions. Activities shall be organized in publicizing and promoting synchronized dual-city favorable consumption and the campaign of “free reciprocal tours by one million citizens in scenic areas in Sichuan and Chongqing”, so as to create the featured itineraries of Bashu commerce, tourism, and culture and excellent consumption brands, and to boost interaction, integration, exchange and cooperation of scenic areas, business circles, feature commercial blocks in the two cities, and finally enhance and upgrade the influence and synergy of the consumption in Chengdu and Chongqing.

[Eligible Applicants]

Tourists from Sichuan and tourists from Chongqing

[Operation procedures]

The campaign of “free reciprocal tours by one million citizens in scenic areas in Sichuan and Chongqing”: Scenic areas in Chongqing offer free tours and preferential policies to tourists from Sichuan, and scenic areas in Sichuan do the same to tourists from Chongqing, so that tourists from these two places can visit each other for free. The campaign deadline is September 30, 2020.

Website for preferential policies of Chongqing:

https://mp.weixin.qq.com/s/VLdsdx8iM1TLPBJn6vePaQ；

Website for preferential policies of Sichuan:

https://mp.weixin.qq.com/s/jlpWBvf6O_sLu8EbUUJ1EA

Tourists from Sichuan and Chongqing make reservations by phone or via the Internet to apply to the scenic areas taking part in the campaign.

[Inquiry hot line]

Chongqing 023-63235114, Sichuan 028-86703708

39.Activation of the nighttime economy

Strengthening the nighttime economic planning, accelerating the development of diversified nighttime consumption, and improving the matching of nighttime economic functions. Under the precondition of implementing the prevention and control measures, life venues such as hotels, and restaurants, etc. shall be fully opened, while closed entertainment and leisure places such as cinemas and theaters shall be restored in an orderly manner by means of quota, appointment and peak shift. Encouraging core business districts (businesses), star-rated hotels, boutique bookstores, and cultural travel enterprises to issue coupons for benefiting the people according to their actual conditions, appropriately extending business hours, and carrying out night economy theme consumption activities. Planning to hold the "Never Night Chongqing Life Festival", continuously improving the quality of night consumption, and creating a "never night city with Chongqing flavor and international standard".

[Operation procedures]

① Development of the nighttime economy: On July 11, 2020, 10 governmental departments including the municipal commerce commission jointly published Opinions on Developing the Nighttime Economy to Boost Consumption Growth (YSW (2020) No.227) under permission from the municipal government. The aim is to bring the nighttime economy of Chongqing to the higher level in six fields, namely, enhancing the planning and layout of the nighttime economy, building diversified venues of nighttime consumption, nurturing and enriching night life forms, creating nighttime consumption brands, promoting innovation and upgrading of the nighttime economy, and consummating the functional facilities of the nighttime economy. Relevant departments shall proactively implement these measures, and the market entities do not need to make application.

② The nighttime economy consumption activities: The municipal commerce commission and the municipal culture and tourism commission, in collaboration with districts and counties, will hold the “2020 Sleepless Chongqing Life Festival” across the whole city between July and October 2020 during which many activities will take place, such as the kick-off ceremony of the 2020 Sleepless Chongqing Life Festival, the China (Chongqing) Nighttime Economy Development Summit Forum, the release of the 2020 Nationwide Cities with the Nighttime Economic Vitality, AI Tour in Chongqing, and the “Tides Favoring Chongqing” online and offline promotions, plus more than 100 feature activities in districts and counties. The municipal commerce commission and the municipal culture and tourism commission have jointly published Notice on Holding the 2020 Sleepless Chongqing Life Festival (YSW(2020) No.208). The market entity may directly contact the corresponding district/county commerce authority if it wants to take part in the activities.

    40.Promotion of online and offline consumption

Exhibitions such as “Online Smart China Expo”, “Online Western China International Fair for Investment and Trade”, etc. shall be organized, and the online fairs such as the Citrus Festival, and the Orange Expo, etc. shall also be promoted. Sectors like automobile, daily consumer products, food and beverages, etc. shall be supported by “live show marketing”, while capable enterprises are encouraged to do business in new development models such as “community group purchase+concentrated distribution and delivery”, “central kitchen + offline distribution and delivery”, “contact-free distribution and delivery”, and “catering + retailing”, etc. Cooperation between tourism enterprises and tourism e-commerce shall also be promoted to actively develop e-commerce platforms in mobile APP and PC terminals and fully improve the quality of online and offline precise marketing services and explore the development of decentralized e-commerce.

Note: This policy is directly implemented by the municipal commerce commission together with other departments in accordance with relevant regulations.

41.Promotion of healthy development of the real estate sector.

Online housing fair will be held and the offline housing fair will be recovered when conditions permit.

[Eligible Applicants]

Real estate developers

[Operation procedures]

Real estate developers shall make application on their own.

Website for online housing fair:

http://cq.dfz.leju.com/h5/leju/fangjiaohui/200314/index.php?from=singlemessage

The offline housing fair will be recovered when conditions permit. The municipal real estate association will notify real estate developers to make application for participation.

[Inquiry hot line]

Chongqing Municipal Real Estate Association, Tel: 63869761

42.Enhanced guarantee for production services

Overall planning and scheduling of cross-border and domestic logistics shall be strengthened to guarantee the full supplies of the industrial chain for the foreign trade enterprises, foreign-invested enterprises, and ‘Dual-Hundred” industrial enterprises. For the key foreign trade enterprises and foreign-invested enterprises that make great economic contributions and have urgent orders, their downstream and upstream partners, and logistics enterprises, full support on labor supply shall also be promoted. Customs procedures shall be optimized to guarantee the efficient custom clearance for the production equipment and raw materials urgently needed by the enterprises. For auto parts products, pandemic prevention materials, etc., if they need to be sent to the laboratory for testing, the inspection ratio can be reduced by the qualified third-party certification, test report or enterprise quality and safety self-declaration.

[Eligible Applicants]

① Guarantee for stable supply chains: Enterprises in sectors such as automobile, electronics, equipment, etc., which have needs for guaranteed overseas supply chains;

② Guarantee for quick customs clearance: Enterprises that import production equipment or raw materials;

③ Promotion of convenient credit measures regarding imported automobile parts: Consignors and consignees or their entrusted agents of imported automobile parts concerning CCC accreditation.

[Operation procedures]

① Guarantee for stable supply chains: The enterprises need to send their corporate profiles and the documents about guarantee coordination to the following mailbox:

419960156@qq.com;jxw_znzdc@163.com

② Guarantee for quick customs clearance: Formalities shall be handled following the normal procedures of customs clearance;

③ Promotion of convenient credit measures regarding imported automobile parts: According to General Administration of Customs’ Public Announcement on Promotion of Convenient Credit Measures Regarding Imported Automobile Parts (Announcement (2019) No.157), customs will trust the certificates issued by certification organizations recognized by the certification authority at the times of customs inspection and will not require sample testing in principle. When it involves material quality and safety risks and sample testing is necessary, customs shall do their duties according to the real risk control commands and shall handle the customs clearance formalities as normal.

[Inquiry hot line]

① Guarantee for stable supply chains: The automobile industry: Tel: 63897144

The electronics industry, Tel: 63898801

The equipment industry: Tel: 63895053

② Guarantee for quick customs clearance:

Website for the contact means of customs and competent departments:

http://chongqing.customs.gov.cn/chongqing_customs/515860/515861/2852893/index.html

    43.Support to stable development of processing trade

Making every effort to ensure the employment of key electronic information enterprises in processing trade and supporting the whole industrial chain.Making efficient use of the earmarked funds for processing trade, focusing on supporting processing trade enterprises to stabilize orders, ensure employment, reduce logistics costs and technological transformation, guiding and undertaking the transfer of the processing trade from coastal regions, and promoting the steady improvement of the processing trade.

[Eligible Applicants]

① Guarantee for labor provision to key electronics enterprises engaged in the processing trade: The labor recruitment agents or departments of 6+2 key electronics enterprises (Foxconn, Quanta, Inventec, Compal, Pegatron, Wistron, Zhanyun, and Simplo);

② Earmarked fund for the processing trade: Enterprises registered in the processing trade demonstration zone that conduct the processing trade importation and exportation and have the processing trade account books that generate import and export statistics (subject to the customs’ statistics) and the volume of the processing trade imports and exports account for over 50% of the total sum of imports and exports of the enterprise.

[Operation procedures]

① Guarantee for labor provision to key electronics enterprises engaged in the processing trade: The enterprises make application for the employment subsidy to the municipal bureau of human resources and social insurance. The qualified employment agents that have actually provided employees to the enterprises may log in employment subsidy application and review system of Chongqing’s information industry to make application.

Application website: http://ggfw.rlsbj.cq.gov.cn/xcb/zgbtxt/

② The earmarked fund of the processing trade: The enterprises shall make application to the commerce authority of the district/county where the processing trade demonstration zone lies or to the commerce authority of the open platform. The application shall be made upon the notice issued by the commerce authority of the district/county where the processing trade demonstration zone lies or to the commerce authority of the open platform.

[Inquiry hot line]

① Guarantee for labor provision to key electronics enterprises engaged in the processing trade:

Chongqing Municipal Commission of Economy and Information Technology, Tel: 63898801

Chongqing Municipal Bureau of Human Resources and Social Insurance, Tel: 88152712

② The earmarked fund of the processing trade：

44.Financial support to foreign trade enterprises

Guidance shall be provided to enterprises to utilize such means as exhibitions, fairs, conference, and cross-border e-commerce, etc., to expand the international market and sales channels, and to guide enterprises to more actively take part in online fairs such as China Import and Export Fair, and East China Fair, etc., and to carry out preliminary planning of major trade and economic events. Supporting the Export and Import Bank of China and city's commercial banks to carry out the policy credit fund on-lending for small and medium-sized foreign trade enterprises (with a total limit of 1 billion yuan), and give 1% (annualized) discount subsidy to small and medium-sized foreign trade enterprises according to the actual loan amount. Expanding the scope of use of credit insurance fund pool, and further strengthening export risk protection for small and micro enterprises. Encouraging the expansion of export credit insurance policy financing scale, simplifying loss reporting and claim procedures, increasing the proportion of short-term export credit insurance premium subsidy for foreign trade enterprises to 70%, and extending the policy implementation period to December 31, 2020.

[Eligible Applicants]

Small and medium foreign trade enterprises

[Operation procedures]

① The policy-based credit fund onlendings: The enterprise shall apply for the business to the commerce authority of the district/county where it is registered prior to 15:00 every working day;

② The process of apply for the credit insurance fund pool: The enterprise shall make application to the banks participating in the credit insurance fund pool policy (Chongqing Branch of China Zheshang Bank, Bank of Chongqing, etc.).

③ The process of applying for insurance premium support: The enterprise shall, upon notice, submit the full package of documents to the export credit insurance company (Chongqing Branch of China Export and Credit Insurance Corporation, etc.), and the company will collect all applications and make unified treatment.

The enterprises shall make application to the district/county commerce authority, the policy-participating banks, and the export credit insurance company (Chongqing Branch of China Export and Credit Insurance Corporation, etc.).

[Inquiry hot line]

    45.Support to home sales of foreign trade products to be exported

Online and offline platforms shall be established for domestic sales of export products, and e-commerce platforms are encouraged to charge zero rental, quickly approve settlement applications, give flow traffic support, and reduce or exempt margins, etc. Policy of selective tariffs over domestic sales of export products are also issued. Regarding goods produced and processed in the special customs supervision zones and sold domestically via two lines, the tariff shall be charged according to the corresponding imported materials or the actual state of inspection application made by the enterprise, while the import value-added tax and the excise tax shall be charged as usual. When the enterprise chooses the tariff according to imported materials, it shall pay the interest to tariff which is temporarily exempted for the period between April 15, 2020 and December 31, 2020. Regarding domestically sold (due to the pandemic）export products made according to the standards in the export destination country of which the technical indicators reach the compulsory standards of China, it is allowed that the enterprise to make a written promise and sell the products in the way of the compliance statement before December 31, 2020. Other laws and regulations shall apply should such laws and regulations remain valid. The foreign trade enterprise shall be responsible for the consistency of the labels and signs in Chinese and foreign languages on the export products to be domestically sold. If the product involves compulsory product certification (CCC certification), the compulsory product certificate shall be obtained lawfully. Enterprises are also encouraged to produce products that can be exported and domestically sold on the same production line according to the same standards under the same quality requirements, and also to expand the application scope of “same line, same standards, and same quality” to cover ordinary consumer products and industrial products. Enterprises are also encouraged to negotiate with foreign customers about the domestic sales of export products and enhance protection of the intellectual properties of product patents, trademarks, and copyrights.

[Eligible Applicants]

① Selective tariff on domestically sold products: Enterprises in the comprehensive bonded zone;

② Temporary exemption of tariff interest over domestically sold products of the processing trade: Enterprises producing the domestically sold products of the processing trade.

Note: The municipal commerce commission is tailoring relevant documents regarding domestic sales of export products and will publish such documents upon completion. The policies of product certification, “same line, same standards, and same quality” production, and protection of intellectual properties, etc., shall be implemented by the competent departments concerned in accordance with relevant regulations.

[Operation procedures]

① Selective tariff on domestically sold products: According to Notice on Expanding the Pilot Program of Selectively Imposing Tariffs on Domestically Sold Products by Ministry of Finance, General Administration of Customs, and State Taxation Administration (CGS (2016) No.40), the selective tariff on domestically sold products refers to as usual collection of the import value-added tax and the excise tax over products produced and processed in the comprehensive bonded zone and domestically sold via two lines and collection of tariff on the domestically sold products according to the corresponding imported materials or the actual state of inspection application. When the enterprise chooses the tariff according to the imported materials, it shall pay the interest to the tariff. Enterprises shall select this policy based on their real circumstances.

② Temporary exemption of tariff interest over domestically sold products of the processing trade: Formalities shall be handled in the normal customs clearance procedures.

[Inquiry hot line]

① Selective tariff on domestically sold products: Xiyong Customs, Tel: 8623-88616281

Lianglu Cuntan Customs, Tel: 8623-60354025

Fuling Customs, Tel: 8623-72200925

② Temporary exemption of tariff interest over domestically sold products of the processing trade:

Website for contact of relevant customs and competent departments:

http://chongqing.customs.gov.cn/chongqing_customs/515860/515861/2852893/index.html