The scope of the service industries applicable to the Measures shall follow the Industrial Classification for National Economic Activities (GB/T4754-2017) and the Notice of the National Bureau of Statistics on the Revision of the Provisions on The Division of Tertiary Industries (2012) (Guo Tong She Guan Han [2018] No. 74). The scope of micro-, small and medium-sized enterprises (MSMEs) and individual businesses shall be as stated in the National Service Network for the Development of the Individual Private Economies under the National Enterprise Credit Information Public Notification System, or be in line with the scope defined in the Circular by the Ministry of Industry and Information Technology of the People's Republic of China and Other Departments on the Issuance of Classification Standards for Small and Medium-sized Enterprises (Gong Xin Bu Lian Qi Ye [2011] No.300) and Notice by the People's Bank of China and Other Departments on the Issuance of The Classification Standards for Financial Enterprises (Yin Fa [2015] No. 309).

II. Key Tasks

(I) Effectively relieving the burden on MSMEs

1. Promoting the implementation of tax and expense reduction policies. From January 1, 2022, to December 31, 2024, six local taxes and two fees shall be levied at a discount of 50 percent for small-scale value-added taxpayers, small enterprises with low profits, and individual businesses. The value-added tax additional credit policy will remain available to production and consumer-oriented service industries. For small-scale taxpayers with monthly sales less than CNY 150,000 (taking one quarter as a taxable period, with quarterly sales lower than CNY 450,000), the value-added tax will be exempt from taxable sales activities. From April 1 to December 31, 2022, the value-added tax is exempt from taxable sales activities of small-scale value-added taxpayers applicable to a tax rate of three percent. From January 1, 2022, to December 31, 2024, regarding low-profit small businesses' annual taxable income, for the part above CNY 1 million and below CNY 3 million, 25 percent of the amount shall be taxed at a rate of 20 percent as the corporate income tax. The enterprise income tax shall be paid at the rate of 20 percent. The additional deduction rate for R&D expenses of technology-based MSMEs shall be increased to 100 percent, and the pre-tax deduction of equipment and appliances for MSMEs shall be intensified. Furthermore, the work plan related to standardized charges and fines shall be implemented, and effective measures shall be taken to restrain arbitrary charges, unjustified financial levies, and unreasonable fines.

2. Reducing or waiving rents for small- and micro-sized enterprises and individual businesses in the service sector. In 2022, three months of rent shall be reduced or waived for small- and micro-sized enterprises and individual businesses in the service sector registered or paying taxes in Beijing for renting state-owned properties in the District, and six months of rent shall be reduced or waived in areas classified as high-risk areas. State-owned enterprises, state-controlled enterprises, and actually state-controlled enterprises in the District shall take the lead in implementing this policy. The policy may be used for reference for collectively-owned enterprises in the District, and appropriate support shall be provided according to the actual situation. For small- and micro-sized enterprises and individual businesses in the service sector that rent non-state-owned properties and are unable to access rent reduction or exemption policies, appropriate support shall be provided by relevant departments according to the actual situation. For state-owned properties under sublet, relevant state-owned enterprises and public institutions shall ensure that the rent-free measures benefit the final lessee operator. Incubators, science and technology parks, and other industrial platforms are encouraged to offer rent concessions in various ways such as direct reductions and exemptions, refunds, and contract extensions, so as to foster the steady development of technology-based MSMEs and innovation teams. For housing owners enjoying rent reduction or exemption, property tax will be levied on the actual amount of rent collected after the rent reduction as per relevant laws and regulations of the current house property tax. For state-owned enterprises and public institutions whose performance has been affected by the rent reduction or exemption, recognition shall be given according to the actual situation during the assessment.

3. Implementing temporary preferential policies on social insurance. The policy of the one percent unemployment insurance premium shall be extended until April 30, 2023. Deferred payment of basic endowment insurance, unemployment insurance, and work-related injury insurance for employees shall be carried out for enterprises engaged in catering, retail, tourism, civil aviation, and road and railway transport. Deferred payment shall also be provided for individual businesses that hire employees and other units in the above-mentioned industries that are enrolled in social insurance in the form of units as per the payment procedure of enterprises. In terms of the part payable by individual employees, the enterprises shall perform their obligation of withholding and pay the insurance in full amount in time every month. Eligible insurance participant units can apply for deferred payment of the basic endowment insurance for enterprise employees borne by the enterprises from April to June 2022, and the unemployment insurance and work-related injury insurance borne by the enterprises from April to October 2022. No overdue fines shall be charged during the deferment period.

(II) Vigorously enhancing the support of financial services.

4. Strengthening the support of inclusive financing. Subsidies will be paid for small and micro-sized enterprises in the District that have obtained loans by pledging their intellectual property rights as per 50 percent of the actual interest paid after certification. For those who have obtained financing by pledging their intellectual property rights for the first time, subsidies shall be provided as per 100 percent of the actual interest paid, with a maximum annual subsidy of CNY 1 million for each enterprise. For enterprises in the District that have obtained inclusive financing, subsidies will be paid as per 50 percent of the actual interest paid after certification, with a maximum subsidy of CNY 1 million per year for each enterprise. Services will be offered to enterprises without application. For enterprises that have obtained loans from local banks, policy support funds will be directly allocated to their accounts after fulfilling relevant procedures, with no need to provide any application material.

5. Strengthening the support of financing guarantees. For small- and micro-sized enterprises in the District that have obtained loans from local financing guarantee institutions, subsidies shall be granted as per 50 percent of the guarantee fees actually paid in the current year (excluding evaluation fees and other related expenses) after certification, with a maximum subsidy of CNY 500,000 per enterprise per year.

6. Encouraging banking institutions to strengthen services for small- and micro-sized enterprises. For banking institutions in Shijingshan District that have provided credit loans for more than 10 small and micro-sized enterprises in the District with a total credit amount exceeding CNY 10 million, rewards shall be offered as per 0.5 percent of the actual granted amounts, to a maximum reward of CNY 500,000.

(III) Supporting enterprises hit hard by the pandemic

7. Implementing relief and support measures for the catering sector. Subsidies shall be provided to catering entities identified as social catering enterprises delivering meals for the elderly in the District in line with the standards of local elderly care service institutions, so as to encourage social catering enterprises to provide quality catering services to the elderly. Subsidies will be provided for newly-built breakfast stores in the District in 2022 as per no more than 20 percent of the total approved investments, with a maximum subsidy of CNY 100,000 for each project. Support shall be strengthened for newly-built breakfast stores with substandard commercial facilities in such areas as Guangning, Wulituo, resettlement residential areas, and new residential communities in the District. The subsidies shall not exceed 40 percent of the approved investments, with the maximum subsidy for each project not exceeding CNY 150,000.

8. Implementing relief and support measures for the retail sector. Support shall be provided for newly-built convenience stores and community commercial complex projects in 2022. The subsidies shall not exceed 20 percent of the total approved investments, with subsidies for a single project of up to CNY 800,000. The support shall be strengthened for newly-built convenience stores and other community commercial complex projects with substandard commercial facilities in such areas as Guangning, Wulituo, resettlement residential areas, and new residential communities in the District. The subsidies shall not exceed 40 percent of the approved investments, among which the subsidy for supermarkets (convenience stores) shall not exceed CNY 150,000, while that for community commercial complex projects shall not exceed CNY 1 million.

9. Implementing relief and support measures for physical bookstores. Physical bookstores in the District are encouraged to apply for a special district-level support fund. Subsidies shall be provided for new bookstores, existing large bookstores, 24-hour bookstores, and characteristic bookstores in accordance with the actual operation area of the bookstore and the support standards. Moreover, bookstores shall be vigorously organized to participate in the municipal project selection to obtain municipal policy support funds.

(IV) Fostering the development of technology-based MSMEs