Chapter One General Provisions
Article 1 (Purpose and Basis) In order to accelerate the development of regional key industries such as modern service industry and advanced manufacturing, actively support the development of small and micro enterprises (hereinafter referred to as small and micro enterprises), promote the establishment of a service system for small and medium enterprises, and encourage financial institutions and guarantee institutions , Acting bookkeeping institutions and other institutions to better serve the enterprises in the zone and reduce their operating costs. These measures are formulated in accordance with the relevant regulations and policies of the state and this city.
Article 2 (Principles of Source and Use) The special funds for discount interest and fees in Xuhui District (hereinafter referred to as special funds) shall be arranged by the district fiscal budget and included in the departmental budget of the Shanghai Xuhui District Finance Bureau (hereinafter referred to as the District Finance Bureau). The arrangement of special funds should conform to the industrial policies of the country, Shanghai and this district, adhere to the principles of openness, fairness and justice, and ensure the standardized, safe and efficient use of special funds.
Article 3 (Administrative Department) The District Finance Bureau shall be responsible for the preparation of the annual special fund budget and fund allocation. The district finance bureau, district commerce committee and other fund use departments are responsible for the application and acceptance of special funds, project review and daily management.
Article 4 (Supervision System) The arrangement, appropriation, use and management of special funds shall be subject to the audit of the district auditing agency and the supervision and inspection of the disciplinary inspection agency in accordance with the law, and shall actively accept the supervision of the district people’s congress.
Chapter II Subsidy Scope, Objects and Application Conditions
Article 5 (Scope of Subsidy) The scope of subsidies for special funds mainly includes:
(1) Interest subsidies are mainly used to subsidize loan interest expenses paid by enterprises to banks, non-bank financial institutions that have obtained financial licenses, and small loan companies in the region.
(2) Guarantee fee subsidies are mainly used to subsidize the guarantee fees paid by enterprises to local financial guarantee institutions and municipal policy guarantee institutions.
(3) Agency bookkeeping fee subsidies are mainly used to subsidize the agency bookkeeping service fees paid by small and micro enterprises to the bookkeeping agency.
(4) Expense subsidies for small and micro enterprises are mainly used to subsidize the labor and personnel management, legal consultation, patent agency, trademark registration and other service fees paid by small and micro enterprises to professional service organizations, as well as subsidies for small and micro enterprises to pay to banks and obtain Subsidies for loan interest expenses of non-bank financial institutions and small loan companies in the area with financial licenses. (5) Other content requiring support approved by the city and district government.
Article 6 (Supporting Objects)
(1) Support the development of key industries 1. High-tech enterprises, foreign-invested advanced technology enterprises, technologically advanced service enterprises, software enterprises, integrated circuit enterprises, small technology giant enterprises, and cultivation of small technology giants recognized by the state and relevant departments of this city Enterprises, intellectual property demonstration enterprises, patent demonstration enterprises, enterprise technology centers and other enterprises that conform to the policy support orientation. 2. Enterprises in key areas of strategic emerging industries recognized by relevant departments of the district as technological enterprises, modern service enterprises, cultural and creative enterprises, artificial intelligence enterprises, export foreign exchange earning enterprises, enterprise technology centers and other enterprises in line with policy support orientation. 3. The key industrial park construction subject recognized by relevant district departments.
(2) Support the development of small and micro enterprises of various types that are in line with the national, municipal, and district government policy support guidelines.
(3) Supporting the development of policy financing guarantee companies that obtain loans through municipal policy guarantee agencies, local financing guarantee agencies and small loan companies.
Article 7 (Application Conditions)
(1) Conditions for enterprises to apply for loan interest and guarantee fee subsidies Enterprises and corporate loans that apply for interest and guarantee fee subsidies must meet the following conditions at the same time unless otherwise specified:
1. The enterprise tax registration is registered in this district, and the loan occurred during the tax payment period in this district. 2. Loans issued by financing platforms such as banks, non-bank financial institutions that have obtained financial licenses, and small loan companies in the region. 3. For the enterprise loan applied for, the term of a single loan does not exceed one year, and the contract term generally does not exceed three years. 4. Loans that repay the principal and interest on time according to the loan contract. 5. Loans obtained within the validity period of the relevant certification certificate. 6. Loan purposes can only be used for liquidity needs within the business scope of the borrower, and must not be used for fixed asset projects, various equity investments and areas explicitly prohibited by the state. For matters such as the issuance of collective bonds by enterprises, refer to normal loan interest discounts and fees; if the relevant competent authorities have other regulations, follow relevant regulations.
(2) The requirements for agency agencies to apply for agency bookkeeping fee subsidies are in accordance with the „Implementation Measures of Shanghai Municipality on the Administration of Bookkeeping Agents“ (Hu Caihui [2016] No. 23) and the „Administrative Measures for the Purchase of Agency Bookkeeping Services by the Xuhui District Finance Bureau“ Application conditions, tax registration in this district, the establishment of the enterprise to the date of application, less than two years of establishment, the scale meets the requirements of the „Notice on Issuing the Standards for the Classification of Small and Medium Enterprises“, and the industry of the agent enterprise meets the relevant management regulations .
(3) Conditions for small and micro enterprises to apply for fee subsidies. The enterprise tax registration is registered in this district, the total annual tax payment is less than 500,000 yuan, and the scale meets the requirements of the Ministry of Industry and Information Technology’s „Notice on Printing and Distributing the Standards for Small and Medium-sized Enterprises“
The same or similar content that has been supported by district financial funds through other channels will no longer be supported by special funds in principle.
Chapter III Support Method and Amount
Article 8 (Methods of Support) Special funds shall be arranged for use through gratuitous funding or other approved methods.
Article 9 (Support Amount)
(1) Interest subsidy
1. For corporate loans that meet the application requirements, after a comprehensive assessment, the corresponding percentage of the actual interest paid will be discounted. The percentages are divided into three levels: 20%, 30% and 40%. 2. For enterprises with a total tax payment of more than 10 million yuan (including 10 million yuan) in the fiscal year in which the loan is issued, the cumulative loan amount that enjoys corporate interest discounts in one fiscal year does not exceed 30 million yuan, and the maximum amount of interest discounts does not exceed 500,000 yuan. 3. For companies with a total tax payment of more than 5 million yuan (including 5 million yuan) but less than 10 million yuan in the fiscal year in which the loan is issued, the cumulative amount of loans that can enjoy corporate interest discounts in one fiscal year does not exceed 15 million yuan, and the amount of interest discounts The maximum is no more than 250,000 yuan. 4. Enterprises with a total tax payment of more than 500,000 yuan (including 500,000 yuan) in the fiscal year of granting loans, but less than 5 million yuan, the cumulative loan amount that can enjoy corporate interest discounts in one fiscal year does not exceed 5 million yuan, and the amount of interest discounts The maximum is no more than 100,000 yuan. The competent authority may comprehensively consider factors such as the tax growth of the enterprise, enjoyment of various types of support, and the current year’s budget arrangement, and adjust the amount of special funds that the enterprise enjoys.
(2) Guarantee fee subsidy
The guarantee fee paid by the enterprise to the local financial guarantee agency and the municipal policy guarantee agency shall be subsidized at 1.2% of the guarantee amount. The guarantee fee subsidy amount does not exceed 200,000 yuan and does not exceed the actual guarantee fee paid by the enterprise.
(3) Subsidies for agency bookkeeping expenses are mainly used in the „Measures for the Municipal Finance Department to Purchase Agency Bookkeeping Services for Small and Micro Enterprises“ and various policy contents stipulated by this district. The government purchase agency bookkeeping service generally lasts two years. If the enterprise terminates the agreement early due to cancellation, relocation to a foreign zone or other reasons, the actual service period shall be calculated. The standard of payment is 6000 yuan per year for each agency. (4) Other fee subsidies for small and micro enterprises: 50% of the service fees paid by small and micro enterprises that meet the application requirements will be subsidized. The annual subsidy amount for the same enterprise does not exceed 10,000 yuan. For qualified, specialized and special new enterprises or For small and micro enterprises that conform to the district’s industrial development orientation, the maximum subsidy amount shall not exceed 20,000 yuan after being determined. For small and micro enterprise loans that meet the application requirements, a subsidy of 50% of the actual interest paid on the loan will be granted. The same enterprise can enjoy an interest subsidy of up to 5,000 yuan per year.
Chapter IV Project Application and Verification
Article 10 (Declaration Process)
(1) Applicants applying for interest and guarantee fee subsidies shall, within one year after repaying the principal and interest on time, submit an interest and guarantee fee subsidy application to the District Finance Bureau, fill out the relevant application forms, and provide application materials.
(2) Small and micro enterprises who apply for agency bookkeeping fee subsidies submit their intention to purchase agency bookkeeping services to the agency bookkeeping agency or the district finance bureau, and after determining the agency bookkeeping agency to be entrusted, fill in the relevant application form and report to the agency The accounting agency submits the relevant materials, and the agency accounting agency conducts a preliminary review of the application materials submitted by small and micro enterprises and submits it to the District Finance Bureau in a timely manner.
(3) Small and micro enterprises apply for other fee subsidies. Small and micro enterprises shall apply for other fee subsidies to the District Commerce Committee, fill in the relevant application forms, and provide application materials.
Article 11 (Project acceptance and approval)
The District Finance Bureau and the District Commerce Committee shall accept applications from enterprises in accordance with these Measures and relevant management regulations, and accept and approve qualified enterprises.
Chapter V Budget Preparation and Adjustment
Article 12 (Budget Preparation) According to the management requirements of departmental budgets, the District Finance Bureau shall summarize the annual budget as required within the prescribed time and then submit for approval in accordance with prescribed procedures.
Article 13 (Budget Adjustment) The approved annual fund budget line is generally not adjusted. For those who really need to increase the budget line, operate according to the relevant budget adjustment requirements.
Chapter VI Appropriation of Special Funds
Article 14 (Funds Disbursement) The District Finance Bureau shall directly disburse support funds to enterprises in accordance with relevant regulations for the approved application items.
Chapter VII Fund Management and Supervision
Article 15 (Fund Management) The District Finance Bureau and the District Commerce Committee must strengthen management in strict accordance with regulations, pay attention to the performance of fund use, and conduct self-evaluation on the use and performance of special funds once a year.
Article 16 (Management and Supervision) The District Finance Bureau is responsible for supervising and inspecting the use of special interest subsidies and fees. The district audit bureau and other departments are responsible for auditing and supervising the arrangement and use of special funds.
Article 17 (Legal Responsibilities) For units that fraudulently obtain special funds by discovering false reports or concealing relevant information, all the special funds that have been allocated will be recovered, the unit’s qualification to apply for special funds will be cancelled, special inspections will be carried out, and relevant investigations will be carried out in accordance with the law. Responsibilities of personnel.