一、适用范围

本办法适用的服务业范围遵循《国民经济产业分类》（GB/T4754-2017）和《国家统计局关于修订〈第三产业划分规定〉的通知（2012）》（国通社冠函〔2018〕74号）。中小微企业和个体工商户的范围应按照国家企业信用信息公示系统下全国个体私营经济发展服务网络的规定，或与《中华人民共和国工业和信息化部等部门关于发布中小微企业分类标准的通知》中规定的范围保持一致。《中型企业》（公信部联七业〔2011〕300号）和《中国人民银行等部门关于印发〈金融企业分类标准〉的通知》（银发〔2015〕309号）。

二、重点任务

（一）有效减轻中小微企业的负担

1. 推动减税减费政策实施。自 2022 年 1 月 1 日至 2024 年 12 月 31 日，对小规模增值税纳税人、微利小企业和个体工商户，按 50% 的折扣征收 6 项地方税和 2 项费用。增值税附加抵免政策将继续适用于生产和消费导向的服务行业。月销售额低于 15 万元（以一个季度为纳税期，季度销售额低于 45 万元）的小规模纳税人，免征应税销售活动增值税。自 2022 年 4 月 1 日至 12 月 31 日，对小规模增值税纳税人的应税销售活动免征增值税，适用 3% 的税率。自 2022 年 1 月 1 日至 2024 年 12 月 31 日，对于微利性小企业年度应纳税所得额，对于 100 万元以上和 300 万元以下的部分，按照 20% 的税率征收 25% 的企业所得税。企业所得税按百分之二十的税率缴纳。提高科技型中小微企业研发费用加计扣除率至100%，加大中小微企业设备器具税前加计扣除力度。落实规范收费和罚款相关工作计划，采取有效措施制止乱收费、不合理罚款。

2. 对服务业小微企业和个体工商户减免租金。2022 年，对在北京市登记或纳税的服务业个体工商户出租本区国有房产，减免三个月的租金，对划定为高风险地区的地区减免六个月的租金。本区国有企业、国有控股企业和实际控制的企业应带头实施本政策。本政策可供本区集体所有制企业参考，并应根据实际情况提供适当支持。对租用非国有房产且无法享受减免租金政策的小微企业和服务业个体工商户，有关部门应根据实际情况给予相应支持。对于转租的国有物业，有关国有企业事业单位应确保免租措施有利于最终承租人经营者。鼓励孵化器、科技园区等产业平台以直接减免、退租、续约等多种方式提供租金优惠，促进科技型中小企业和创新团队的稳步发展。对于享受减租或免租的房屋业主，将按照现行房屋财产税的相关法律法规，按减租后实际收取的租金征收房产税。对业绩受减租、免租影响的国有企业事业单位，考核时根据实际情况予以确认。

3. 实施临时性社会保险优惠政策。1% 失业保险费的保单应延长至 2023 年 4 月 30 日。餐饮、零售、旅游、民航、公路、铁路运输企业应当为职工办理基本养老保险、失业保险和工伤保险。对按照企业缴费程序以单位形式参加社会保险的上述行业个体工商户和其他单位，也应当给予延期缴费。对于职工个人应支付的部分，企业应履行代缴义务，每月按时足额缴纳保险费。符合条件的参保单位可申请延期缴纳企业2022年4月至6月承担的企业职工基本养老保险，以及2022年4月至10月企业承担的失业保险和工伤保险。在延期期间，不得收取逾期罚款。

（二）大力加强金融服务支持。

4. 加强对普惠融资的支持。对区内以知识产权质押方式获得贷款的小微企业，按认证后实际支付的利息的 50% 发放补贴。对首次以知识产权质押方式获得融资的，按实际支付的利息的100%给予补贴，每家企业每年最高补贴100万元。对区内已取得普惠融用券的企业，按照认证后实际支付的利息的50%发放补贴，每家企业每年补贴上限为100万元。服务将提供给企业，无需申请。对于已从当地银行获得贷款的企业，政策扶持资金将在办理完相关手续后直接划拨到其账户，无需提供任何申请材料。

五、加强融资担保支持。对本区小微企业从地方融资担保机构获得贷款的，按照认证后当年实际支付的担保费（不含评估费和其他相关费用）的50%给予补贴，每家企业每年最高补贴50万元。

6. 鼓励银行业机构加强对小微企业的服务。石景山区银行业金融机构为区内小微企业提供信用贷款10家以上，授信总额超过1000万元的，按照实际授信金额的0.5%给予奖励，最高给予50万元。

（三）支持疫情重创企业

7. 实施餐饮业的纾困及支援措施。对被认定为区内社会餐饮企业为老年人提供餐食的餐饮主体，按照当地养老服务机构的标准给予补贴，鼓励社会餐饮企业为老年人提供优质餐饮服务。2022 年，对新区新建早餐店的补贴不超过核准总投资的 20%，每个项目最高补贴 10 万元。加强对广宁、五三沽等区域、安置小区、新居民小区等商业设施不合格的新建早餐店的支持。补贴不得超过核准投资额的40%，每个项目的最高补贴限额不超过15万元。

8. 实施零售业的救助和支持措施。2022 年为新建便利店和社区商业综合体项目提供支持。补贴不得超过核准投资总额的 20%，单个项目补贴最高为 80 万元。对广宁、五利沱等新区、安置居民小区、新居民小区等新建便利店等商业设施不合格的社区商业综合体项目，加大支持力度。补贴不超过核准投资额的40%，其中超市（便利店）补贴不超过15万元，社区商业综合体项目补贴不超过100万元。

9. 落实实体书店的救助和支持措施。鼓励学区的实体书店申请特别的区级支持基金。对新建书店、现有大型书店、24小时营业书店、特色书店，按照书店实际经营面积和扶持标准给予补贴。同时，要积极组织书店参与市级项目评选，获得市级政策支持资金。

（IV） 促进科技型中小微企业的发展

10. Strengthening the support for technology-based enterprises. Supporting subsidies shall be provided for enterprises that have obtained subsidy funds for science and technology projects at or above the municipal level at a proportion of 30 percent to encourage enterprises to increase their R&D investment. Small- and medium-sized technology-based enterprises are encouraged to carry out the commercialization of their scientific and technological achievements and shall be provided with a subsidy as per 20 percent of the amount obtained from the commercialization of research findings. Small- and micro-sized enterprises and entrepreneurial teams are encouraged to apply for and use Beijing science and technology innovation vouchers. Technology-based enterprises shall be provided with a one-time subsidy as per 50 percent of their self-raised funds according to their business contract amount of R&D activities and scientific and technological innovation, with a total annual subsidy for each enterprise not exceeding CNY 300,000. The Measures is only valid in 2022.

III. Supporting Measures

(I) Establishing an integrated coordination mechanism

All relevant units shall resolutely adhere to and implement the decisions and plans made by the Central Committee of the Communist Party of China (CPC) and the State Council. They shall actively assume their responsibilities to implement relevant policies and measures with well-organized actions and earnest attitudes. The District Development and Reform Commission shall strengthen the overall planning of relevant work, reinforce and supervise the implementation of relevant policies, and timely study and address the difficulties encountered in policy implementation to ensure smooth execution. All responsible authorities shall promptly formulate implementation rules and establish detailed worksheets by focusing on tax and housing rent reduction and exemption, so as to improve their services for enterprises and further promote the implementation of supporting policies for MSMEs.

(II) Improving the mechanism for implementing supporting policies

The District Bureau of Economy and Information Technology shall coordinate and improve the database of MSMEs in the District. All responsible authorities shall strengthen the dynamic update and daily monitoring of the database. The District Statistics Bureau shall conduct a quarterly sampling investigation on the operating conditions of MSMEs to better understand the needs of enterprises and the implementation effect of the policies. The District Development and Reform Commission shall regularly follow up on the policy implementation to identify the effectiveness, timely identify problems, and urge relevant units to carry out rectification and implementation, so as to get through the "last mile" of policy implementation. The Publicity Department of the District Committee, the District Media Convergence Center, and the District Development and Reform Commission shall handle the publicity and interpretation of relevant policies to expand their awareness and coverage, send positive signals, lead market expectations, and boost social confidence.

(III) Optimizing the visit service mechanism for enterprises

The District Investment Promotion Center and each "service steward" shall integrate the relief and support measures for MSMEs and their daily visit services for enterprises by making full play of the service delivering packages to enterprises. Leaders at the district and divisional levels shall continuously pay visits to enterprises to further understand their demands and actively respond to their concerns. They shall timely coordinate and solve their difficulties in production and operation, and strive to maintain the stability of their industrial and supply chains as well as production and operation, thus effectively enhancing their service effectiveness for enterprises, and promoting the healthy and stable development of enterprises.