I. Fiscal Policies (7 items)  

1. We will further strengthen the policy of withholding VAT against tax rebates.  In manufacturing, scientific research and technical services, has a gas and water, electricity, heat production and supply industry, software and information technology services, ecological protection and environmental governance, civil aviation transportation, warehousing and postal service six industries such as tax credits to refund of the stock and increment tax credits on a monthly basis to refund, based on the research to the wholesale and retail, agriculture, forestry, animal husbandry,  Seven industries, including fishing, accommodation and catering, residential services, repair and other services, education, health and social work, and culture, sports and entertainment, will be covered by the policy of refunding incremental tax credits on a monthly basis or in a lump sum, with an estimated increase of 142 billion yuan.  We will expedite the issuance of tax credits for small and micro businesses as well as individual industrial and commercial households, and step up assistance. Based on taxpayers' voluntary applications, we will basically complete the centralized refund of outstanding tax credits by June 30.  The total amount of new tax refunds issued by various tax rebate policies this year has reached about 1.64 trillion yuan.  We will strengthen prevention of tax refund risks and severely punish tax evasion and tax fraud in accordance with the law.  

2. Speed up fiscal spending.  We will urge and guide local governments to accelerate the implementation of their budgets, allocate funds as soon as possible, and allocate funds in a timely manner.  Release transfer payment budgets as soon as possible to speed up the progress of local expenditures;  We will step up efforts to put existing funds to good use. We will take back surplus funds and unused funds carried forward for two consecutive years in accordance with regulations and use them in a coordinated way. We will take back funds carried forward for less than two years that do not need to be used for their original purposes and use them in a coordinated way for areas in urgent need of economic and social development.  To ensure the smooth progress of relevant work, we will arrange funds and strengthen the guarantee of Treasury funds in accordance with the needs of tax rebates and projects.  

3. Accelerate the use of special bonds issued by local governments and expand the scope of support.  We will promptly fulfill the task of issuing and using this year's special bonds, and accelerate the issuance and use of 3.45 trillion yuan of special bonds issued this year, so as to basically complete the issuance by the end of June and strive to basically complete the use of special bonds by the end of August.  On the premise of compliance with laws and regulations and controllable risks, the Ministry of Finance, together with the People's Bank of China and the CBRC, will guide commercial banks to provide supporting financing support to eligible construction subjects of special bond projects and ensure effective connection between credit funds and special bond funds.  On the basis of the previous nine areas, including transportation infrastructure, energy and low-income housing projects, we will appropriately expand the areas to be supported by special bonds, and give priority to new infrastructure and new energy projects.  

4. Make good use of government financing guarantees and other policies.  This year, the state Financing Guarantee Fund will increase its re-guarantee cooperation business by over 1 trillion yuan.  To conform to the conditions of transportation, catering, accommodation, travel industry of micro, small and medium enterprises, individual businesses, encourage governmental financing guarantee institutions to provide financing guarantee support, governmental financing guarantee institutions compensatory obligations in time, to promote financial institutions to lend as soon as possible, not blindly take out loans, loans, credit, and the above conform to the conditions of the financing guarantee business into the state's financing guarantee fund again  Guarantee scope of cooperation.  We will fully implement the central government's policy of reducing incentives and subsidies for financing guarantees for small and micro businesses, and plan to allocate 3 billion yuan to support financing guarantee institutions in further expanding the scale of financing guarantee businesses for small and micro businesses and reducing financing guarantee rates.  We will encourage local governments, where conditions permit, to provide periodic subsidies for insurance premiums for small businesses supporting farmers.  

Step up government procurement to support small and medium-sized enterprises.  The deduction rate for small and micro enterprises will be increased from 6-10% to 10-20%.  Government procurement project to carry out the government procurement policies to promote the development of small and medium-sized enterprises, according to the project characteristics, the types of professional and reasonable professional division procurement package, actively expand consortium bid and big enterprise subcontracting, lower the difficulty of small and medium enterprises to participate in, adhere to the open and fair, fair competition, in accordance with the unified quality standards, will be reserved for small and medium-sized enterprise's share of purchase order by more than 30% this year  We will increase the segmentability to more than 40%, give preferential reviews to small and micro enterprises for non-reserved projects, and increase the size of contracts for small and medium-sized enterprises.  

6. We will expand the policy of delaying payment of social insurance premiums.  On the premise of ensuring that all social insurance benefits are paid in full and on time, all small, medium and micro enterprises and individual businesses in eligible areas with temporary difficulties in production and operation due to the impact of the epidemic, the payment of contributions from three social insurance units will be suspended for a period until the end of this year.  In the retail, catering, tourism, civil aviation, highway, waterway 5 strands industry such as railway transport of delay capture three social security policy implementation phases, on the basis of the outbreak severely impact, a large area inside the industry enterprise production and management difficulties, in line with national industrial policy oriented things the other industry, expand the delay payment policy implementation, endowment insurance delay payment term stage extend to the end of the year  .  

6. 7. Smart Trilliers  We will improve the unemployment insurance policy for stable job refunds, further increase the rate of refunds, and raise the rate of refunds for large enterprises from 30 percent to 50 percent.  We will expand the coverage of unemployment insurance subsidies for workers to cover all small, medium and micro enterprises that are temporarily unable to operate due to the severe impact of the epidemic.  Enterprises that recruit college graduates who sign labor contracts and participate in unemployment insurance can issue one-time post expansion subsidies of no more than 1,500 yuan per person. Specific subsidy standards are determined by each province, and one-time employment subsidies are not repeated. The implementation period of the policy is until the end of this year.