广东省人民政府办公厅关于印发广东省

降低制造业成本推动制造业高质量

发展若干措施的通知

粤办函〔2023〕302号

 

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省政府办公厅

2023年11月14日

 

Guangdong Province reduces manufacturing costs and promotes manufacturing

Several measures for high-quality development

To deeply implement the spirit of the 20th National Congress of the Communist Party of China and General Secretary Xi Jinping On the important instructions made to promote the new industrialization and the spirit of the National New Industrialization Promotion Conference, implement the work deployment of the provincial party committee and the provincial government, adhere to the real economy as the foundation, the manufacturing industry as the home, build a strong manufacturing province, adhere to the combination of institutional arrangements and phased measures, adhere to the combination of cost reduction and burden reduction with transformation and upgrading, and vigorously Promote the reduction of the cost of manufacturing enterprises and formulate these measures in combination with the actual situation in our province.

I. Implement the pre-tax deduction policy for R&D expenses of manufacturing enterprises

If the actual R&D expenses incurred by a manufacturing enterprise in carrying out research and development activities do not form intangible assets to be included in the current profit and loss, it shall be deducted before tax on the basis of the actual deduction in accordance with the regulations, from January 1, 2023, 100% of the actual amount incurred; if intangible assets are formed, they shall be amortized before tax at 200% of the cost of intangible assets from January 1, 2023. Enterprises can enjoy preferential benefits when prepayment of enterprise income tax in the second quarter (or June) in July of the current year, enterprise income tax in the third quarter (or September) in October of the current year, and annual settlement and payment in the following year. ( The Provincial Taxation Bureau, the Shenzhen Municipal Taxation Bureau, the Provincial Development and Reform Commission, the Department of Science and Technology, the Department of Industry and Information Technology, and the Department of Finance are responsible according to their duties)

II. Implement the policy of adding value-added tax credit for advanced manufacturing enterprises

General taxpayers of the manufacturing industry in high-tech enterprises (including non-legal branches) are allowed to deduct 5% of the value-added tax payable according to the current amount of input tax from January 1, 2023 to December 31, 2027, and enterprises can enjoy preferential treatment when declaring value-added tax on a monthly basis. Enterprises that meet the provisions of a number of VAT plus deduction policies at the same time may choose the best to apply, but they shall not be superimposed during the same period. ( Provincial Taxation Bureau, Shenzhen Taxation Bureau, Provincial Department of Industry and Information Technology, Department of Science and Technology, Department of Finance, Shenzhen Municipal People's Government are responsible according to their duties)

III. Implement the tax policy for integrated circuits and industrial mother machine enterprises

Implement the pre-tax deduction policy for R&D expenses of national integrated circuits and industrial parent machine enterprises. If the actual R&D expenses incurred in R&D activities of integrated circuits and industrial mother machine enterprises do not form intangible assets to be included in the current profit and losses, on the basis of the actual deduction according to the regulations, from January 1 to 2027 During December 31, 120% of the actual amount will be deducted before tax; if intangible assets are formed, they will be amortized before tax at 220% of the cost of intangible assets during the above period. Enterprises can enjoy preferential treatment when prepaying the enterprise income tax in the second quarter (or June) in July of that year, the enterprise income tax in the third quarter (or September) in October of that year, and the annual settlement in the following year. Implement the value-added tax deduction policy for national integrated circuits and industrial mother machine enterprises. From January 1, 2023 to December 31, 2027, enterprises are allowed to add 15% of the amount of value-added tax that can be deducted in the current period, and enterprises can enjoy preferential treatment when declaring VAT on a monthly basis. Enterprises that meet the provisions of a number of VAT plus deduction policies at the same time may choose the best to apply, but they shall not be superimposed during the same period. ( Provincial Taxation Bureau, Shenzhen Taxation Bureau, Provincial Development and Reform Commission, Science and Technology Department, Industry and Information Technology Department, Finance Department, Shenzhen Municipal People's Government is responsible according to their duties)

IV. Reduce the cost of enterprise medical insurance

When the cumulative balance of the basic medical insurance coordination fund for employees in cities at or above the local level (excluding one-time prepaid basic medical insurance premiums) can be paid for more than 9 months, the employer's payment rate can be reduced in stages after being filed by the provincial medical security administrative department. During the implementation of the policy, the number of months can be paid is less than 6 months. Stop execution. The implementation period is until December 31, 2025. If the state has other relevant policy arrangements, it shall be implemented in accordance with national regulations. ( Provincial Medical Insurance Bureau, Finance Department, Provincial Taxation Bureau, Shenzhen Taxation Bureau, and municipal people's governments at or above the local level are responsible according to their duties)

V. Reduce the electricity cost of enterprises

Make every effort to ensure the safe and reliable supply of electricity and effectively ensure the electricity consumption of manufacturing enterprises in the key industrial chain supply chain. Within the scope of urban planning and construction land, the investment interface of power supply enterprises extends to the red line of the user's construction area. Except as otherwise stipulated by laws, regulations and relevant policies, the user shall not bear any expenses incurred outside the red line of the construction area. Expand the scale of inter-provincial power transactions, increase energy supply, continue to promote the market-oriented reform of electricity, improve the linkage mechanism between energy costs and electricity prices, and comprehensively implement policies to reduce electricity costs for manufacturing enterprises. ( Provincial Development and Reform Commission, Market Supervision Bureau, Energy Bureau, Guangdong Power Grid Company, Shenzhen Power Supply Bureau, and municipal people's governments at or above the local level are responsible according to their responsibilities)

VI. Strengthen the guarantee of electricity consumption elements

Build external power access projects for low-voltage small and micro enterprises in an all-round way, and there is no need for users to invest in external power access projects. Low-voltage access is used for small and micro enterprise users in the Guangdong-Hong Kong-Macao Greater Bay Area in the province, and 160 kilowatts or less in other regions; all industrial users in Zhuhai Hengqin and Guangzhou Nansha Pilot Free Trade Zone can use low-voltage power supply. Clean up and standardize the charging of the power supply industry and eliminate unreasonable charges. We will accelerate the transformation of the conversion of power supply in industrial parks, and promote the implementation of a number of pilot demonstration projects of "transformation and transformation". By the end of 2025, the conversion of power supply will be implemented for 7 large-scale industrial agglomeration areas and 15 major industrial platforms in the province, such as 15 orderly transfer main platforms for undertaking industries, as well as provincial industrial parks, high-tech industrial development zones, economic (technological) development zones and other industrial parks at or above the provincial level, so as to reduce the power supply level and reduce the cost of electricity consumption of manufacturing enterprises. Strictly control the new conversion of power supply, and the new industrial park can directly read the power supply and serve the house at the source. Provincial Development and Reform Commission, Department of Industry and Information Technology, Department of Finance, Market Supervision Bureau, Energy Bureau, Guangdong Power Grid Company, Shenzhen Power Supply Bureau, and listed people's governments at all levels are responsible according to their duties)

VII. Reduce the comprehensive logistics cost of enterprises

Promote the optimization and adjustment of the transportation structure, and actively guide qualified large industrial parks, industrial and mining enterprises to transport bulk goods from "public to rail" and "public to water". We will vigorously develop various forms of multimodal transportation, coordinate and promote a number of national and provincial multimodal transport demonstration projects, focus on reducing costs and increasing efficiency, optimize the supply of railway, air, highway and water freight services, and improve the efficiency of comprehensive freight transportation services such as raw materials and products. We will improve the level of international maritime services and accelerate the construction of an international shipping network suitable for the scale of foreign trade in our province. We will deepen the differentiated tolls of expressways and support the operation and management units of expressways to implement differentiation and downwards based on the vehicle toll toll standards approved by the provincial people's government. Prefectures and municipalities in a position to do so are encouraged to implement various forms of toll discounts on highways within their jurisdiction through government purchase of services and other means. Standardize enterprise-related fees in the field of transportation and logistics. Toll collection units strictly implement the charging items and standard publicity system to ensure that there are no fees outside publicity. ( Provincial Development and Reform Commission, Transportation Department, Audit Office, State-owned Assets Supervision and Administration Commission, Market Supervision Bureau, Guangzhou Railway Supervision and Administration, Civil Aviation Central and Southern Regional Administration, China Railway Guangzhou Bureau Group, Provincial Transportation Group, and listed people's governments at all levels are responsible according to their duties)

VIII. Reduce the financial pressure on enterprises

Broaden the financing channels of enterprises, support financial institutions to renew loans without repayment for small and micro enterprises, and expand the scale of medium- and long-term loans and credit loans for manufacturing enterprises. Financial institutions are encouraged to formulate exclusive credit products for manufacturing enterprises, provide differentiated financial services, and promote the continuous decline in the comprehensive financing costs of manufacturing enterprises. Guide financial institutions to raise funds through multiple channels to provide Guangdong high-quality enterprises with diversified financial services such as listing, stock and bond financing, mergers and acquisitions, asset management, direct investment, etc. Support high-tech enterprises and specialized new enterprises to participate in the pilot of cross-border financing facilitation. Actively give full play to the credit enhancement role of policy financing guarantee and re-guarantee institutions at all levels to provide financing services for micro, small and medium-sized enterprises. Financial leasing enterprises are encouraged to provide flexible and diverse leasing services for the manufacturing industry. Support science and technology innovation enterprises and manufacturing enterprises to use financial leasing to promote technological transformation and equipment upgrading. Optimize the loan discount subsidy policy for specialty new small and medium-sized enterprises, and increase financing support for specialty new small and medium-sized enterprises. For qualified loans for micro, small, medium and medium-sized enterprises in the manufacturing industry issued through the financing platform for small and medium-sized enterprises in Guangdong Province, a certain interest rate discount shall be given, and the implementation period is until December 31, 2025. The prefectures and cities are encouraged to strengthen enterprise financing services, provide short-term working capital for enterprises with loan repayment funds and meet bank credit conditions, and increase capital turnover support for manufacturing enterprises. Provincial Local Financial Supervision Bureau, Finance Department, Guangdong Branch of the People's Bank of China, Guangdong Supervision Bureau of the State Financial Supervision and Administration, Shenzhen Branch of the People's Bank of China, Shenzhen Supervision Bureau of the State Financial Supervision and Administration, the listed people's governments at all levels shall be responsible according to their duties)

IX. Improve the long-term mechanism for preventing and resolving arrears of small and medium-sized enterprises

Strictly implement the Regulations on Guaranteeing the Payment of Small and Medium-sized Enterprises. Organs, institutions and large enterprises shall not refuse or delay the payment of small and medium-sized enterprises on the grounds of changing internal personnel, performing the internal payment process, or waiting for completion acceptance approval, final account audit, etc. without agreement in the contract, and increase the payment in accordance with laws and regulations. The accountability and punishment of those responsible. Continue to carry out special actions to clean up arrears of small and medium-sized enterprises, and promote government departments, institutions and large enterprises at all levels to pay for the procurement of goods, projects and services of small and medium-sized enterprises in a timely manner. We will improve the complaint handling and credit supervision mechanism of arrears. On the online complaint and handling platform of Guangdong Business and Guangdong government services, enterprises can track the progress of processing in real time and increase the exposure of malicious arrears cases. ( Provincial Department of Industry and Information Technology, Development and Reform Commission, Department of Education, Department of Finance, Department of Housing and Urban-Rural Development, Department of Transport, Department of Water Resources, Department of Agriculture and Rural Affairs, Health Commission, Audit Department, State-owned Assets Supervision and Administration Commission, Market Supervision Bureau, Government Service Data Administration, Guangdong Branch of the People's Bank of China, Guangdong Supervision and Administration of China The Management Bureau, the Shenzhen Branch of the People's Bank of China, the Shenzhen Supervision Bureau of the State Administration of Financial Supervision and Administration, and the municipal people's governments at or above the local level are responsible according to their responsibilities)

X. Strengthen the relief assistance of enterprises

Development and reform at all levels, industry and informatization, finance, human resources and social security, natural resources, market supervision, taxation and other departments should improve the service ability of enterprises. Under the premise of project approval, tax reduction and exemption, construction procedures, transfer of equity assets, business licenses, recruitment and employment encountered in the process of enterprise relief assistance, special and urgent matters are handled under the premise of compliance with the law. To support enterprises to stabilize their posts, employment security funds for the disabled will continue to be collected in 2023 in accordance with the relevant provisions of the Notice of the Guangdong Provincial People's Government on Printing and Distributing Several Policies and Measures to Further Stable and Promote Employment in Guangdong Province (Guangdong Government [2020] No. 12) and the Notice of the Guangdong Provincial People's Government on Printing and Distributing Several Policies and Measures to Further Stable and Expand Employment in Guangdong Province (Guangdong Government [2021] No. 13). The implementation period is until December 31, 2023. Make full use of a number of policies and measures to stimulate the vitality of enterprises to promote high-quality development, implement the action plan for financial support for high-quality economic development, the key work of the National Development and Reform Commission and other departments on cost reduction in 2023, promote the production and operation of enterprises, and boost the confidence of enterprise development. Provincial Development and Reform Commission, Department of Industry and Information Technology, Department of Finance, Department of Human Resources and Social Security, Department of Natural Resources, Market Supervision Bureau, Provincial Taxation Bureau, Provincial Disabled Persons' Federation, and listed people's governments at all levels are responsible according to their duties)

All localities and departments should strengthen the sense of responsibility, combine the actual work, refine the detailed rules for the implementation of the measures, and solidly promote the implementation of various measures. Relevant provincial departments should strengthen guidance and services to all localities; all localities should strengthen publicity, publicize and implement measures to enterprises in a timely manner, so that enterprises can understand and make good use of various preferential measures. The implementation of each unit shall be submitted to the Provincial Department of Industry and Information Technology before the end of December each year, and the Provincial Department of Industry and Information Technology shall summarize and report to the provincial government.

This measure is valid until December 31, 2027, and the specific policy has a clear validity period.