| Notice of the State Council on Issuing the Work Plan for Reducing the Cost of Real-Economy Enterprises | | 国务院关于印发降低实体经济企业成本工作方案的通知 |
| (No. 48 [2016] of the State Council) | | （国发〔2016〕48号） |
| The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government; all ministries and commissions of the State Council; and all institutions directly under the State Council: | | 各省、自治区、直辖市人民政府，国务院各部委、各直属机构： |
| The Work Plan for Reducing the Cost of Real-Economy Enterprises is hereby issued to you for your conscientious implementation. | | 现将《降低实体经济企业成本工作方案》印发给你们，请认真贯彻执行。 |
| State Council | | 国务院 |
| August 8, 2016 | | 2016年8月8日 |
| Work Plan for Reducing the Cost of Real-Economy Enterprises | | 降低实体经济企业成本工作方案 |
| To reduce the cost of real-economy enterprises is an important decision and arrangement made by the Central Committee of the Communist Party of China (CPC) and the State Council so as to effectively ease the difficulties of real-economy enterprises and help promote the transformation and upgrade of enterprises; it is also significant for effectively facing the economic downturn pressure and improving the sustainable economic development. This plan is made for purposes of effectively ensuring the implementation of all the work and tasks and securing the attainment of achievements. | | 开展降低实体经济企业成本工作，是党中央、国务院为有效缓解实体经济企业困难、助推企业转型升级作出的重要决策部署，对有效应对当前经济下行压力、增强经济可持续发展能力具有重要意义。为切实抓好各项工作任务的组织落实，确保取得成效，特制定本方案。 |
| I. General requirements | | 一、总体要求 |
| (1) Guiding thought. We shall fully implement the spirit of the 18th CPC National Congress, and the Third, Fourth and Fifth Plenary Sessions of the 18th CPC Central Committee, carry out the decisions and arrangements of the CPC Central Committee and the State Council, firmly develop and implement the concepts of innovative, coordinated, green, open and shared development according to the overall layout for "economic, political, cultural, social, and ecological progress" and the strategic layout of "Four Comprehensives," advance the structural reform of the supply side, and adopt targeted and systematic measures to effectively reduce the cost of real-economy enterprises, optimize the development environment for enterprises, help promote the transformation and upgrade of enterprises, further improve their industrial competitiveness and improve the momentum for sustainable economic growth. | | （一）指导思想。全面贯彻党的十八大及十八届三中、四中、五中全会精神和习近平总书记系列重要讲话精神，落实党中央、国务院决策部署，按照“五位一体”总体布局和“四个全面”战略布局，牢固树立和贯彻落实创新、协调、绿色、开放、共享的发展理念，推进供给侧结构性改革，采取针对性、系统性措施，有效降低实体经济企业成本，优化企业发展环境，助推企业转型升级，进一步提升产业竞争力，增强经济持续稳定增长动力。 |
| (2) Objectives and tasks. Preliminary achievements in the cost reduction of real-economy enterprises will be made in one to two years, the comprehensive cost of real-economy enterprises shall be reasonably reduced around three years while their profit ability will improve markedly. First, tax and fee burden shall be reasonably eased. The pilot program of replacing business tax with value-added tax shall be comprehensively promoted and the amount of tax reduction will exceed 500 billion yuan. Enterprise-related government funds and administrative charges shall be reviewed and regulated. Second, financing costs will be effectively cut down. The interest for enterprises to take loans and issue bonds will be gradually decreased, and the ratio of intermediate-stage financing expenses to enterprise financing costs will be reasonably lowered. Third, system transaction costs will be markedly reduced. The comprehensive reform measures for streamlining administrative procedures, combining decentralization with control, and optimizing services will be further implemented, the business environment will be further improved, the conditions to facilitate the establishment of enterprises, the manufacturing and business operations will be created, the advance intermediary service matters in administrative approval will be greatly clarified, and the service ability of the government and intermediary agencies will be significantly improved. Fourth, the labor costs will be reasonably controlled. Wage growth will be reasonably maintained and the ratio of enterprise contributions to social security and housing provident funds to the total wages will be reasonably reduced. Fifth, energy costs will be further reduced. Market will play a clearly better role in the pricing mechanisms for enterprise consumption of power and gas so as to reasonably lower the prices of power for industrial and commercial use and gas for industrial use. Sixth, logistics costs will be reduced by a relatively large extent. The ratio of total social logistics costs to the total value of social logistics will decrease by around 0.5 percentage points from current 4.9%, and logistics costs for industrial and commercial enterprises will be reduced by about one percentage point from 8.3%. | | （二）目标任务。经过1-2年努力，降低实体经济企业成本工作取得初步成效，3年左右使实体经济企业综合成本合理下降，盈利能力较为明显增强。一是税费负担合理降低。全面推开营改增试点，年减税额5000亿元以上。清理规范涉企政府性基金和行政事业性收费。二是融资成本有效降低。企业贷款、发债利息负担水平逐步降低，融资中间环节费用占企业融资成本比重合理降低。三是制度性交易成本明显降低。简政放权、放管结合、优化服务改革综合措施进一步落实，营商环境进一步改善，为企业设立和生产经营创造便利条件，行政审批前置中介服务事项大幅压缩，政府和社会中介机构服务能力显著增强。四是人工成本上涨得到合理控制。工资水平保持合理增长，企业“五险一金”缴费占工资总额的比例合理降低。五是能源成本进一步降低。企业用电、用气定价机制市场化程度明显提升，工商业用电和工业用气价格合理降低。六是物流成本较大幅度降低。社会物流总费用占社会物流总额的比重由目前的4.9%降低0.5个百分点左右，工商业企业物流费用率由8.3%降低1个百分点左右。 |
| (3) Main principles. | | （三）主要原则。 |
| The integration of comprehensive and systematic advancement withing focusing on key points shall be adhered to. The relationship between the government and the market as well as the Central Government and the local governments shall be properly dealt with, and all parties shall be motivated to comprehensively promote the reduction work. The problem orientation shall be highlighted, the work schemes and methods shall be innovated, and operable, implementable and examinable systematic policies and measures shall be developed in light of the key factors causing high costs for real-economy enterprises. | | 坚持全面系统推进和抓住关键环节相结合。妥善处理政府和市场、中央和地方的关系，调动各方面积极性，全面推进降成本工作。突出问题导向，创新工作思路和方法，针对造成实体经济企业成本居高不下的关键因素，制定可操作、可落地、可检查的系统性政策措施。 |
| The integration of solving existing problems with prioritizing long-term development shall be adhered to. The resolution of current problems and elimination of the root causes, the integration of short-term and long-term development with the comprehensive implementation of policies shall be adhered to: on one hand, targeted policies and measures shall be issued in a timely manner to ease current outstanding conflicts and problems, and on the other hand, a good development environment shall be created by deepening reform so as to gradually solve the problems in systems and mechanisms that cause excessively high costs for real-economy enterprises. | | 坚持解决当前问题与着眼长远发展相结合。坚持标本兼治、远近结合、综合施策，一方面及时出台有针对性的政策措施，缓解当前的突出矛盾和问题；另一方面通过深化改革，营造良好发展环境，逐步解决造成实体经济企业成本过高的体制机制问题。 |
| The integration of supporting enterprise development with releasing survival of the fittest shall be adhered to. Policies and measures shall be outstandingly targeted and differentiated so as to both effectively reduce the cost of real-economy enterprises and accelerate the pace of transformation and upgrade as well as fully respect the rule of market economy, accelerate the elimination of laggard production capacity and improve the ability of the economy in sustainable development. | | 坚持支持企业发展与实现优胜劣汰相结合。突出政策措施的针对性和差别化，既要有效降低实体经济企业成本，加快转型升级步伐，又要充分尊重市场经济规律，加快落后产能退出，提升经济可持续发展能力。 |
| The integration of reducing external costs and releasing enterprise internal potentials shall be adhered to. While the system design is enhanced, policy environment is optimized, and the financial system plays a good support role so as to effectively reduce external costs, real-economy enterprises shall be guided in adopting measures to release their potentials and improve their effectiveness, such as raising their production efficiency, improving their management and accelerating their technical innovation, so as to reduce enterprise internal costs. | | 坚持降低外部成本与企业内部挖潜相结合。在加强制度设计、优化政策环境、发挥好金融系统支持作用，有效降低外部成本的同时，引导实体经济企业采取提升生产效率、提高管理水平、加快技术创新等挖潜增效措施，降低企业内部成本。 |
| The integration of reducing enterprise costs and improving supply quality shall be adhered to. On the premise of increasing effective supply and improving supply quality, backbone management and technical personnel and employees shall be allowed to play a key role so as to strengthen quality control, improve the innovation ability, further increase product and service supply and enhance industrial competitiveness. | | 坚持降低企业成本与提高供给质量相结合。以增加有效供给、提高供给质量为前提，发挥好骨干管理人员、技术人员、广大员工的关键作用，加强质量管理，增强创新能力，进一步增加产品和服务供给，增强产业竞争力。 |
| II. Reasonably easing tax and fee burden | | 二、合理降低企业税费负担 |
| (4) Comprehensively promoting the pilot program of replacing business tax with value-added tax and ensuring the reduction of tax burden in all industries. The pilot program of replacing business tax with value-added tax shall be expanded to the construction industry, real estate industry, financial industry and living services industry, and all the value-added tax on the newly increased real estate of enterprises shall be incorporated into the scope of tax credit. (The entity taking the lead: the Ministry of Finance, and participating entities: the member entities of the inter-ministerial joint meeting of comprehensively promoting the pilot program of replacing business tax with value-added tax) | | （四）全面推开营改增试点，确保所有行业税负只减不增。将营改增试点范围扩大到建筑业、房地产业、金融业、生活服务业，并将所有企业新增不动产所含增值税纳入抵扣范围。（牵头单位：财政部，参加单位：全面推开营改增试点部际联席会议成员单位） |
| (5) Implementing the policies regarding the weighted deduction of research and development expenses and revising and improving the catalog of tax incentives for equipment used exclusively for energy conservation and environmental protection. Coordination shall be strengthened and the policies regarding the weighted deduction of research and development expenses shall be effectively implemented. Studies shall be conducted to include new materials and key components into the scope of the first group for implementing the application insurance premium compensation mechanism. The Catalog of Special Equipment Dedicated to Environmental Protection Entitled to Preferential Income Tax Treatment and the Catalog of Special Equipment Dedicated to Conservation of Energy and Water Entitled to Preferential Income Tax Treatment shall be revised and improved. (Entities taking the lead: the Ministry of Finance and the Ministry of Industry and Information Technology, and participating entities: the State Administration of Taxation, the National Development and Reform Commission, the Ministry of Environmental Protection and the China Insurance Regulatory Commission) | | （五）落实好研发费用加计扣除政策，修订完善节能环保专用设备税收优惠目录。加强协调配合，落实好研发费用加计扣除政策。研究将新材料、关键零部件纳入首批次应用保险保费补偿机制实施范围。修订完善《环境保护专用设备企业所得税优惠目录》和《节能节水专用设备企业所得税优惠目录》。（牵头单位：财政部、工业和信息化部，参加单位：税务总局、国家发展改革委、环境保护部、保监会） |
| (6) Expanding the exemption scope of the 18 administrative charge items, reviewing and regulating the enterprise-related charges. The exemption scope of the 18 administrative charge items, such as fees for domestic plant quarantine and fees for the certificate of public standards of measurement, shall be expanded from micro and small-sized enterprises to all enterprises and individuals. The management of catalogs and lists of enterprise-related charges shall be fully carried out, and the lists of such enterprise-related items as administrative charges, government funds, government priced business service charges and charges priced under governmental guidance as well as charges for advance intermediary service matters in administrative approval shall be regularly published on the designated websites of the local governments as well as the departments of the State Council. The charges for all services of e-government platforms shall be further reviewed and services tied up with e-government platforms and charges therefor shall be prohibited. All charges for intermediary services connected with administrative functions but with no statutory basis shall be investigated, dealt with and reviewed. The supervision and management of enterprise-related charges shall be enhanced, the channel for enterprises to make reports shall be kept unimpeded, the investigation mechanism shall be improved, the violations of laws and regulations such as arbitrary apportionment and charges shall be stopped, and charge items in violation of laws and regulations shall be firmly banned. (Entities taking the lead: the Ministry of Finance, the National Development and Reform Commission and the Ministry of Industry and Information Technology, and participating entities: the State-Owned Assets Supervision and Administration Commission of the State Council and the State Administration of Taxation) | | （六）扩大行政事业性收费免征范围，清理规范涉企收费。将国内植物检疫费、社会公用计量标准证书费等18项行政事业性收费的免征范围从小微企业扩大到所有企业和个人。全面实施涉企收费目录清单管理，将涉企行政事业性收费、政府性基金、政府定价或指导价经营服务性收费和行政审批前置中介服务收费等项目清单，在地方政府及国务院各部门网站常态化公示。进一步清理各类电子政务平台的服务收费，严禁依托电子政务平台捆绑服务并收费。查处和清理各种与行政职能挂钩且无法定依据的中介服务收费。加强涉企收费监督管理，畅通企业举报渠道，完善查处机制，制止乱摊派、乱收费等违规行为，坚决取缔违规收费项目。（牵头单位：财政部、国家发展改革委、工业和信息化部，参加单位：国务院国资委、税务总局） |
| (7) Canceling or reducing a group of government funds and expanding the exemption scope of micro and small-sized enterprises. Government funds established by the local governments in violation of the regulations such as charges for gas and oil processing for large industrial users shall be canceled. The defined policies for exemption from government funds, etc. shall be effectively implemented, the fee rates of the fund for new vegetable field development and construction and the forest cultivation fund shall be lowered to zero, the collection of price regulation fund shall be ceased, and the seven government funds such as reservoir-induced resettlement support fund shall be integrated; and the scope of payment obligors exempted from of the educational surtax, local education surtax and the fund for water conservancy shall be expanded from payment obligors whose monthly sales revenue or turnover is not more than 30,000 yuan to those whose monthly sales revenue or turnover is not more than 100,000 yuan.(Entities taking the lead: the Ministry of Finance and the National Development and Reform Commission, and participating entities: the Ministry of Land and Resources, the Ministry of Water Resources, the Ministry of Agriculture, the State Administration of Taxation and the State Forestry Administration) | | （七）取消减免一批政府性基金，扩大小微企业免征范围。取消大工业用户燃气燃油加工费等地方违规设立的政府性基金。落实好已明确的减免政府性基金等政策，将新菜地开发建设基金、育林基金征收标准降为零，停征价格调节基金，整合归并水库移民扶持基金等7项政府性基金；将教育费附加、地方教育附加、水利建设基金免征范围由月销售额或营业额不超过3万元的缴纳义务人扩大到月销售额或营业额不超过10万元的缴纳义务人。（牵头单位：财政部、国家发展改革委，参加单位：国土资源部、水利部、农业部、税务总局、国家林业局） |
| III. Effectively reducing enterprises' financing costs | | 三、有效降低企业融资成本 |
| (8) Keeping reasonable and adequate liquidity, and creating a suitable monetary and financial environment. Financial institutions shall be guided to enhance their credit support to micro and small-sized enterprises, "agriculture, rural areas and farmers" and other weak sectors and key fields through differentiated reserve funds, re-loaning, and re-discounting policies, etc. Development and policy finance shall be allowed to play a role in providing long-term and cost-efficient funds for infrastructure construction and the development of important, strategic and emerging industries. (Entities taking the lead: the People's Bank of China, the National Development and Reform Commission and the Ministry of Finance, and participating entities: the Ministry of Industry and Information Technology, the Ministry of Agriculture and the China Banking Regulatory Commission) | | （八）保持流动性合理充裕，营造适宜的货币金融环境。通过差别准备金率、再贷款、再贴现等政策引导银行业金融机构加大对小微企业、“三农”等薄弱环节和重点领域的信贷支持力度。发挥开发性、政策性金融作用，为基础设施建设和重要战略性新兴产业发展提供长期低成本资金。（牵头单位：人民银行、国家发展改革委、财政部，参加单位：工业和信息化部、农业部、银监会） |
| (9) Reducing intermediary financing expenses and giving more financing guarantee. The mechanism to finance the real economy with credit funds shall be improved, the intermediary expenses for taking loans shall be reduced, and raising interest rates in disguise such as "converting loans into deposits" and "linking deposits with loans” shall be strictly prohibited. Financial institutions shall be guided to set reasonable prices for different enterprises. Banking financial institutions shall be subject to supervision in collecting charges in accordance with the laws and regulations, and irregular collection of charges shall be stopped. Financing guarantee institutions backed by the government shall be developed, regions with good conditions shall be allowed to establish government guarantee funds, the adoption of capital injection, re-guarantee, risk compensation and other measures shall be explored, and financing guarantee institutions shall be motivated to serve strategic and emerging industries, micro and small-sized enterprises and "agriculture, rural areas and farmers." (Entities taking the lead: the China Banking Regulatory Commission, the People's Bank of China, the National Development and Reform Commission and the Ministry of Finance, and participating entity: the Ministry of Industry and Information Technology) | | （九）降低融资中间环节费用，加大融资担保力度。完善信贷资金向实体经济融通机制，降低贷款中间环节费用，严禁“以贷转存”、“存贷挂钩”等变相提高利率行为。引导金融机构针对不同企业合理定价。督促银行业金融机构依法合规收费，制止不规范收费行为。发展政府支持的融资担保机构，允许有条件的地方设立政府性担保基金，探索运用资本注入、再担保、风险补偿等措施，提高融资担保机构为战略性新兴产业、小微企业、“三农”服务积极性。（牵头单位：银监会、人民银行、国家发展改革委、财政部，参加单位：工业和信息化部） |
| (10) Improving the appraisal system and supervision indicators of commercial banks, and disposing of non-performing assets more effectively. Comprehensive consideration shall be given to the appraisal factors in the aspects of profitability, business operation growth, asset quality, capital adequacy ratio, etc., and risk tolerance shall be raised appropriately, and the requirements for the risk tolerance of loans for micro and small-sized enterprises shall be implemented. The policies to exempt credit personnel from liability for due diligence shall be improved. Commercial banks shall be supported and supervised to supply additional capital, write off non-performing loans in a timely manner by market-oriented methods, ensure due examination, and improve the ability to deliver credit funds to the real economy. The regulations in the aspects of transfer methods, scope, package programs and transferor numbers in respect of non-performing assets shall be appropriately adjusted, the ability of local assets management companies to dispose of non-performing assets shall be gradually enhanced, the policies to transfer non-performing assets shall be improved, and the efficiency and flexibility to transfer non-performing assets shall be improved. Real-economy enterprises with development potentials shall be supported in transforming debts to equities between each other. (Entities taking the lead: the China Banking Regulatory Commission, the People's Bank of China, the National Development and Reform Commission, the Ministry of Finance and the State Administration of Taxation, and participating entity: the State-Owned Assets Supervision and Administration Commission of the State Council) | | （十）完善商业银行考核体系和监管指标，加大不良资产处置力度。综合考虑盈利能力、经营增长、资产质量、资本充足率等方面的考核因素，适当提高风险容忍度，落实小微企业贷款风险容忍度要求。完善信贷人员尽职免责政策。支持和督促商业银行补充资本，按市场化方式及时核销不良贷款，做到应核尽核，增强对实体经济的信贷资金投放能力。适当调整不良资产转让方式、范围、组包项目及户数方面的规定，逐步增强地方资产管理公司处置不良资产的能力，完善不良资产转让政策，提高不良资产转让的效率和灵活性。支持有发展潜力的实体经济企业之间债权转股权。（牵头单位：银监会、人民银行、国家发展改革委、财政部、税务总局，参加单位：国务院国资委） |
| (11) Steadily and properly advancing the establishment of private banks and developing small and medium-sized financial institutions. The establishment of approved private banks shall be advanced and they shall be guided in vigorously conducting business; and the development of private banks shall be steadily and properly advanced, and once the conditions to establish a private bank are mature, the bank will be established. The development of financial leasing companies, finance leasing companies, village banks and all other types of institutions shall be accelerated. (Entities taking the lead: the China Banking Regulatory Commission and the Ministry of Commerce, and participating entity: the People's Bank of China) | | （十一）稳妥推进民营银行设立，发展中小金融机构。推进已批准民营银行的筹建工作，引导其积极开展业务；稳妥推进民营银行发展，成熟一家、设立一家。加快发展金融租赁公司、融资租赁公司、村镇银行等各类机构。（牵头单位：银监会、商务部，参加单位：人民银行） |
(12) Vigorously developing equity financing and reasonably expanding the size of the bonds market. The market-oriented equity financing role of securities exchanges shall be improved, and the development of the National Equities Exchange and Quotations System ("NEEQ"), regional equity markets and private equity investment funds shall be regulated. The system to manage the issuance of bonds in the category of company credit shall be reformed and improved, the size of the bonds issuance shall be reasonably expanded, and the ratio of direct financing shall be raised. Under the principle of converging diverse investors, the access standards and review rules for the issuance of bonds in the category of company credit in the market shall be respectively unified. The innovation on bond products shall be accelerated, products that integrate equities with debts shall be developed, the development of corporate bonds with high risks and high profits, project-proceeds bonds, perpetual bonds, special corporate bonds, securities backed by assets, etc. shall be researched. Information shall be better disclosed, the information disclosure by bond-issuing enterprises shall be regulated, and the market transparency shall be improved. The building of a credit rating system shall be strengthened, the market-oriented restraint mechanism shall be strengthened, and the opening of bonds markets shall be vigorously, steadily and properly advanced. (Entities taking the lead: the China Securities Regulatory Commission, the People's Bank of China and the National Development and Reform Commission, and participating entity: the Ministry of Finance)
．．．．．． | | （十二）大力发展股权融资，合理扩大债券市场规模。完善证券交易所市场股权融资功能，规范全国中小企业股份转让系统（“新三板”）发展，规范发展区域性股权市场和私募股权投资基金。改革完善公司信用类债券发行管理制度，合理扩大债券发行规模，提高直接融资比例。在投资者分类趋同的原则下，分别统一公司信用类债券市场发行准入标准和审核规则。加快债券产品创新，发展股债结合品种，研究发展高风险高收益企业债、项目收益债、永续债、专项企业债、资产支持证券等。加大信息披露力度，规范债券发行企业信息披露行为，提高市场透明度。加强信用评级制度建设，强化市场化约束机制，积极稳妥推进债券市场开放。（牵头单位：证监会、人民银行、国家发展改革委，参加单位：财政部）
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