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Notice of the National Development and Reform Commission, the Ministry of Industry and Information, the Ministry of Finance, and the People's Bank of China on Fulfilling the Key Tasks of Cost Reduction in 2019 [Effective]
国家发展改革委、工业和信息化部、财政部、人民银行关于做好2019年降成本重点工作的通知 [现行有效]

Notice of the National Development and Reform Commission, the Ministry of Industry and Information, the Ministry of Finance, and the People's Bank of China on Fulfilling the Key Tasks of Cost Reduction in 2019 


(No. 819 [2019] of the National Development and Reform Commission) (发改运行〔2019〕819号)

The Ministry of Public Security, the Ministry of Civil Affairs, the Ministry of Justice, the Ministry of Human Resources and Social Security, the Ministry of Natural Resources, the Ministry of Ecological Environment, the Ministry of Housing and Urban-rural Development, the Ministry of Transport, the Ministry of Water Resources, the Ministry of Agriculture and Rural Affairs, the Ministry of Commerce, the Ministry of Emergency Management, the State-owned Assets Supervision and Administration Commission, the General Administration of Customs, the State Taxation Administration, the State Administration for Market Regulation, the National Bureau of Statistics, the China Banking and Insurance Regulatory Commission, the China Securities Regulatory Commission, the National Energy Administration, the National Forestry and Grassland Administration, the National Railway Administration, the Civil Aviation Administration of China, the State Administration of Foreign Exchange, the State Intellectual Property Office, the China Railway Corporation; the development and reform commissions, the departments of industry and information technology (the economic and information commissions, the economic and information departments, the economic and information bureaus, the bureaus of industry and information technology), the finance offices (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government, cities under separate state planning, sub-provincial capital cities, and Xinjiang Production and Construction Corps; and the Shanghai Head Office of the People's Bank of China (“PBC”), all branches and business management departments of the PBC and all central sub-branches of the PBC in capital cities of provinces (autonomous regions) and sub-provincial cities: 公安部、民政部、司法部、人力资源社会保障部、自然资源部、生态环境部、住房城乡建设部、交通运输部、水利部、农业农村部、商务部、应急部、国资委、海关总署、税务总局、市场监管总局、统计局、银保监会、证监会、能源局、林草局、铁路局、民航局、外汇局、知识产权局,铁路总公司,各省、自治区、直辖市及计划单列市、副省级省会城市、新疆生产建设兵团发展改革委、工信厅(经信委、经信厅、经信局、工信局)、财政厅(局)、物价局,人民银行上海总部、各分行、营业管理部、各省会(首府)城市中心支行、各副省级城市中心支行:
For the past three years, all regions and relevant authorities have earnestly implemented the decisions and arrangements made by the CPC Central Committee and the State Council, stepped up efforts to lower the enterprises' costs in real economy, and made remarkable achievements, thus ensuring the annual objectives and tasks be successfully accomplished. To fulfill the spirit of the Central Economic Work Conference and put into practice the various key tasks of cost reduction as set forth in the Government Work Report, the inter-ministerial joint meeting on lowering the enterprises' costs in real economy in 2019 will focus on the organization and implementation of 27 tasks in eight aspects. 三年来,各地区、各有关部门认真落实党中央、国务院决策部署,深入推进降低实体经济企业成本各项工作,取得显著成效,年度目标任务均顺利完成。为贯彻中央经济工作会议精神,落实好《政府工作报告》提出的各项降成本重点任务,降低实体经济企业成本工作部际联席会议2019年将重点组织落实好8个方面27项任务。
I. General Requirements   一、总体要求
Efforts shall be made to take Xi Jinping's Thought on Socialism with Chinese Characteristics for a New Era as the guidance, comprehensively foster the spirit of the 19th CPC National Congress and the Second and Third Plenary Sessions of the 19th CPC Central Committee, follow the general principle of making steady progress, and deepen the supply-side structural reform. Emphasis shall be placed on “consolidating, strengthening, upgrading and ensuring unimpeded flows”, consolidate the gains made in the “five priority tasks (cut excessive industrial capacity, destocking, de-leveraging, lower corporate costs, and minimize weaknesses)”, strengthen work to “cut ineffective supply, foster new growth drivers, and reduce costs in the real economy”, lower various types of business costs in all aspects, and effectively relax the burden of businesses. Moreover, actions shall be taken to continue reducing costs while promoting high-quality development, reducing costs while supporting industrial transformation and upgrading, and lowering external costs of businesses while unleashing their internal potentials; to fully motivate the enthusiasm of all walks of life; and to ensure all policies and measures be fully implemented. 以习近平新时代中国特色社会主义思想为指导,全面贯彻党的十九大和十九届二中、三中全会精神,坚持稳中求进工作总基调,深化供给侧结构性改革。在“巩固、增强、提升、畅通”八个字上下功夫,巩固“三去一降一补”成果,加大“破、立、降”力度,降低全社会各类营商成本,有效减轻企业负担。坚持降成本与推进高质量发展相结合,坚持降成本与推动产业转型升级相结合,坚持降低企业外部成本与企业内部挖潜相结合,充分调动各方面积极性,确保各项政策措施落实到位。
II. Continuing the Efforts to Cut Taxes and Fees in a Large Scale   二、继续推动大规模减税和降费
1. Lowering the VAT rate: working effectively to reduce the tax rate of manufacturing industry from 16% to 13%, and reduce that of transportation and construction industries from 10% to 9%, thus making sure that the tax burdens in all industries be lightened; refunding the newly-added excess input tax credit for taxpayers according to relevant regulations after the implementation of new policies; and continuing to make progress toward cutting the number of VAT brackets from three to two and simplifying the VAT system. (一)降低增值税税率。落实好将制造业等行业16%的税率降至13%,将交通运输业、建筑业等行业10%的税率降至9%等政策,确保所有行业税负只减不增。对政策实施后纳税人新增的留抵税额,按有关规定予以退还。继续向推进税率三档并两档、税制简化方向迈进。
2. Strengthening tax reduction and exemption: implementing such policies as raising the VAT threshold from RMB 30,000 to RMB 100,000 in monthly sales for small-scale taxpayers, and providing preferential income taxes for micro- and small-sized businesses; and extending the preferential policy of accelerated depreciation of fixed assets to the entire manufacturing sector. (二)加大税收减免力度。落实好小规模纳税人增值税起征点从月销售额3万元提高到10万元、小微企业所得税优惠等政策。将固定资产加速折旧政策扩大至全部制造业领域。
3. Reducing and regulating the government-managed funds: lowering the collection standards by half for the national major water conservancy project construction funds and civil aviation development funds of airline companies; halving the cultural program construction fees for the enterprises and public institutions under the Central Government by the end of 2024, and authorizing local authorities in provinces (autonomous regions and municipalities directly under the Central Government) to reduce such fees by up to 50% for local enterprises, public institutions and individuals; and, for the investment of pilot enterprises of integrating industries into education that meet the conditions for establishing vocational schools, implementing the policy of granting a credit up to 30% of the investment amount against the educational surtax and local educational surtax payable for the current year. (三)清理规范政府性基金。将国家重大水利工程建设基金和航空公司民航发展基金征收标准降低一半。至2024年底对中央所属企事业单位减半征收文化事业建设费,并授权各省(区、市)在50%幅度内对地方企事业单位和个人减征此项收费。对产教融合试点企业兴办职业教育符合条件的投资,落实按投资额30%抵免当年应缴教育费附加和地方教育附加的政策。
4. Continuing to reduce and regulate the enterprise-related charges: reducing and regulating certain administrative charges paid by enterprises to the Central Government, reducing and cancelling the real estate registration fees, adjusting the conditions for patent fee concessions, lowering the charging rates for regular passport and other exit-entry certificates for private affairs, registration of certain trademarks, and use of radio frequencies; launching special campaigns to regulate the fees and charges of entities under the government agencies, industry associations and chambers of commerce, and intermediaries, standardizing the fees for administrative approval intermediary services, further reducing and regulating the enterprise-related charges of industry associations and chambers of commerce, and moving ahead to break the intermediary service monopoly. (四)继续清理规范涉企收费。清理规范部分中央设立的行政事业性收费,减免不动产登记费,调整专利收费减缴条件,降低因私普通护照等出入境证照、部分商标注册及无线电频率占用收费标准。开展政府部门下属单位、行业协会商会、中介机构收费行为专项治理,切实规范行政审批中介服务收费,进一步清理规范协会商会涉企收费,进一步打破中介服务垄断。
5. Continuously speeding up broadband and lower Internet rates: lowering the average broadband service rates for small- and medium-sized enterprises by another 15%, and further cutting the average rates for mobile Internet services by more than 20%. (五)持续推动网络提速降费。实现中小企业宽带资费再降低15%,移动网络流量平均资费再降低20%以上。
6. Ensuring the measures for slashing fees and corporate burdens be solidly implemented: strengthening the supervision and inspection over the implementation of the policy of cutting fees in such areas as power supply, railway, port, civil aviation, and telecommunication; and improving the mechanism of complaint, tip-off and punishment for unauthorized charges, and intensifying the investigation and rectification on unauthorized charges. (六)确保清费减负措施落到实处。加大对转供电环节以及铁路、港口、民航、电信等领域降费政策落实情况的监督检查。健全乱收费投诉举报查处机制,加大对乱收费的查处和整治力度。
III. Bolstering the Financial Support to the Real Economy   三、加大金融对实体经济的支持力度
7. Improving the channels for the finance service sector to serve the real economy: reforming and refining the monetary and credit supply mechanisms, acting quickly to establish a policy framework of low required reserve ratios for small- and medium-sized banks, guiding financial institutions in increasing credit supply, reducing the comprehensive financing cost of credit for micro- and small-sized enterprises, and precisely and effectively supporting the real economy. (七)畅通金融服务实体经济渠道。改革完善货币信贷投放机制,抓紧建立对中小银行实行较低存款准备金率的政策框架,引导金融机构扩大信贷投放、降低小微企业信贷综合融资成本,精准有效支持实体经济。
8. Harnessing the role of government-backed financing guarantee funds: strengthening the construction of financing service platforms, focusing on solving the problems of asymmetric information and insufficient credit for micro- and small-sized enterprises and private enterprises; and implementing the policy of reward and compensation to reduce the financing guarantee costs for micro- and small-sized enterprises, and improving the loan risk compensation mechanism for private enterprises. (八)更好地发挥政府性融资担保基金作用。强化融资服务平台建设,着力破解小微企业、民营企业信息不对称、信用不充分问题。实施降低小微企业融资担保成本的奖补政策,健全民营企业贷款风险补偿机制。
9. Optimizing the performance assessment and motivation system for commercial banks: shifting the focus of the commercial banks' subsidiaries at basic levels, and unleashing the internal forces of serving micro- and small-sized enterprises and private enterprises; improving and promoting the system of exemption from liabilities for due diligence, setting up an internal accountability and appeal channel to provide a system guarantee for due diligence; and encouraging banks to boost the inclusive financial services. (九)完善商业银行绩效考核和激励机制。推动商业银行基层分支机构下沉工作重心,提升服务小微企业、民营企业的内生动力。健全并落实尽职免责制度,设立内部问责申诉通道,为尽职免责提供机制保障。激励银行加强普惠金融业务。
10. Expanding the scale of direct financing: actively supporting eligible enterprises in increasing the scale of direct financing; promoting the innovation in the types of bonds, and expanding the size of high-quality enterprise bonds; and making better use of private enterprise bond financing support instruments, and launching equity financing support instruments in good time. (十)扩大直接融资规模。积极支持符合条件的企业扩大直接融资。推动债券品种创新,扩大优质企业债券发行规模。实施好民营企业债券融资支持工具,适时启动股权融资支持工具
11. Reducing and regulating the service fees of banks and intermediaries: encouraging the banking industry to further reduce fees and surrender benefits; intensifying supervision, guidance and inspection, taking active measures to rectify the improper collection of fees, and prohibit adding improper loan conditions or irrational charges. (十一)清理规范银行及中介服务收费。推动银行业进一步减费让利。加强监管督导和检查,深入整治不当收费,严禁附加不合理贷款条件或收费。
IV. Continuously Reducing the Transaction Costs Imposed by Government   四、持续降低制度性交易成本
12. Promoting the implementation of the market access negative list system: establishing a dynamic adjustment mechanism for the market access negative list system, starting to revise the Market Access Negative List (2019 Version), further shortening the market access negative list, and promoting the implementation of “Free Access Unless Prohibited” in a large scale; and improving the mechanism for disclosure of information on the list, expanding the scope of information for disclosure, increasing the variety of information to be disclosed, and constantly improving the transparency of market access policies and the facilitation of the list. (十二)推进市场准入负面清单制度全面实施。建立市场准入负面清单动态调整机制,开展《市场准入负面清单(2019年版)》修订工作,进一步缩减市场准入负面清单,推动“非禁即入”普遍落实。完善市场准入负面清单信息公开机制,扩大信息公开范围,丰富信息公开内容,不断提升市场准入政策透明度和清单使用便捷性。
13. Further deepening the simplification of procedures and decentralization of powers: continuing to reduce the administrative licensing items, production licenses for industrial products, and types of products for compulsory certification, and optimizing the process of special approval and licensing or evaluation and certificate granting; spearheading the reform of “separating permits from business license” for all enterprise-related business licensing items in pilot free trade zones; pushing forward the reform of the system of approving the fixed assets investment projects, reducing and regulating the conditions for project approval, and promoting the investment project commitment system; carrying out the nationwide reform of the system for approving the engineering construction projects, and significantly shortening the time of approval needed at every stage of a project; and continuing to shorten the time for starting a business, registering a trademark, and obtaining an electric power business license, and optimizing the deregistration and bankruptcy procedures. (十三)进一步深化简政放权。继续压减行政许可事项、工业产品生产许可证和产品强制性认证种类,优化审批许可或评价发证流程。在自贸试验区率先对所有涉企经营许可事项实行“证照分离”改革。推进固定资产投资项目审批制度改革,清理和规范项目审批前置性条件,推广投资项目承诺制。在全国推开工程建设项目审批制度改革,大幅缩短全流程审批时间。继续压缩开办企业、注册商标、获得电力等时间,优化注销、破产办理流程。
14. Further strengthening the interim and ex post supervision: reforming and improving the fair competition review and impartial regulation systems, moving faster to do away with all regulations and practices impeding the functioning of a unified market and fair competition; promoting interdepartmental oversight conducted through the “inspections of randomly selected entities by randomly selected inspectors and the public release of inspection results”, pushing forward credit rating-based regulation and “Internet Plus Regulation” reform initiative, develop better ways of enforcing laws on environmental protection, fire prevention, tax collection, and market oversight; reducing the frequency of oversight for enterprises with strong law-abiding awareness, solid management, and good records in observance of law, reducing and regulating the administrative penalty items, and lowering the corporate compliance costs. (十四)进一步强化事中事后监管。改革完善公平竞争审查和公正监管制度,加快清理妨碍统一市场和公平竞争的各种规定和做法。推进“双随机、一公开”跨部门联合监管,推行信用监管和“互联网+监管”改革,优化环保、消防、税务、市场监管等执法方式,对守法意识强、管理规范、守法记录良好的企业减少监管频次,清理规范行政处罚事项,降低企业合规成本。
15. Continuously enhancing government services: encouraging online approvals and services, working faster to enable access via one website and remote processing, so that more matters can be handled without the need to be physically present. For matters that do require presence in person, they should be processed at a single window, within a specified time, and without the need for a second visit; and ensuring the building of a national online platform for government services, and supporting the functions of “Internet Plus Regulation”. (十五)持续优化政府服务。推行网上审批和服务,加快实现一网通办、异地可办,使更多事项不见面办理,确需到现场办理的要“一窗受理、限时办结”“最多跑一次”。确保全国一体化在线政务服务平台上线运行,同步实现“互联网+监管”功能。
V. Significantly Reducing Enterprise Contributions to Social Insurance Schemes   五、明显降低企业社保缴费负担
16. Lowering the enterprises' contributions to social security schemes: from May 2019, lower the share borne by employers to 16% in provinces where the employers' contributions to the basic pension insurance are higher than 16%. (十六)下调企业社保缴费比例。自2019年5月起,职工基本养老保险单位缴费比例高于16%的省份,可降至16%。
17. Keeping unchanged the social insurance premium collection methods: gradually promoting the reform of collection mechanism of social insurance contributions; and no local authority should take any action to increase the burden on micro- and small-sized enterprises during the reform, or require, on their own, that longstanding arrears be paid off in a lump sum. (十七)稳定社保缴费方式。稳步推进社保征收体制改革,各地在改革过程中不得采取增加小微企业实际缴费负担的做法,不得自行对历史欠费进行集中清缴。
18. Maintaining the continuity of policies: extending the policy of reducing the premium rates for unemployment and work-related injury insurances to the end of April, 2020; and in particular, in a region under the overall planning where the accumulated balance of the work-related injury insurance fund can afford the payments for 18-23 months, the current premium rate may be lowered by 20%, and in a region where such accumulated balance can afford the payments for 24 months or more, the current premium rate may be lowered by 50%. (十八)保持前期政策连续性。将阶段性降低失业和工伤保险费率政策延长至2020年4月底;其中,工伤保险基金累计结余可支付月数在18至23个月的统筹地区可将现行费率再下调20%,可支付月数在24个月以上的可下调50%。
19. Reasonably determining the social insurance payment base: determining the average salary of all employees in the urban areas using a weighted calculation of the average salary of the employees in non-private sector and the average salary of the employees in private sector, based on which the upper and lower limits of employees' payment base to the social insurance premiums shall be verified, and reasonably reducing social insurance premium payment bases of certain insured persons and enterprises. (十九)合理确定社保缴费基数。以城镇非私营单位就业人员平均工资和私营单位就业人员平均工资加权计算的全口径就业人员平均工资,核定缴费基数上下限,合理降低部分参保人员和企业的社保缴费基数。
VI. Continuing to reduce the energy costs and land-use expenses   六、继续降低用能用地成本
20. Continuing to reduce the general industrial and commercial electricity prices: reducing the electricity prices by taking such measures as using the price-cut room generated by cutting the VAT rate and lowering the collection standards for the national major water conservancy project construction funds, and through extending the policy of average fixed assets depreciation term of power grid enterprises and increasing the market-oriented trading of power, thus reducing the general industrial and commercial electricity prices by another 10%. (二十)继续降低一般工商业电价。运用降低增值税税率和降低国家重大水利工程建设基金征收标准产生的降价空间,以及通过延长电网企业固定资产平均折旧年限政策和扩大电力市场化交易等措施降电价,使一般工商业平均电价再降低10%。
21. Expanding the size of market-oriented trading of power: deepening the reform of market-based trading of power, fulfilling the plans of generating and using electric power in all business industries, encouraging electricity sales companies to participate in the market-oriented trading of power on behalf of small- and medium-sized users, and supporting the trading of clean energies in the market. (二十一)提高电力交易市场化程度。深化电力市场化改革,放开所有经营性行业发用电计划,鼓励售电公司代理中小用户参与电力市场化交易,鼓励清洁能源参与交易。
22. Lowering the comprehensive land-use expenses of enterprises: further optimizing the policy of supply and management of industrial land, accelerating the implementation of the policy of supplying industrial land by means of long-term leasing, leasing first and transferring second, combination of leasing with transferring, and a flexible-term industrial land assignment, and allowing local authorities to supply the land for normal factory buildings by making capital contribution or taking a stake with the land use right at appraised value. (二十二)降低企业用地综合成本。进一步优化工业用地供应管理政策,加快长期租赁、先租后让、租让结合、弹性年期等方式供应工业用地政策落地,支持各地以土地使用权作价出资或入股方式供应标准厂房用地。
VII. Promoting cost reduction and efficiency improvement in the logistics industry   七、推进物流降本增效
23. Cancelling or lowering the fees of a batch of roads, railways, airports and ports: deepening the reform of road toll system, and lowering the road and bridge tolls; promoting the preferential policies such as differential fees for expressways, non-cash payment for trucks, ETC for passenger cars, and optimizing the issuance of VAT invoices for toll fees; lowering the transport costs for railway cargos, and transferring the benefits of reduced VAT rates to downstream enterprises; further cancelling and regulating the miscellaneous fees for railway cargoes and special railway lines; reducing or combining the items of port charges, and lowering the standard rates for the security fees of port facilities, and port charges for cargoes; lowering the fees for civil airports; and guiding and urging international liner companies to reduce the terminal handling charges and documentation surcharges. (二十三)取消或降低一批公路、铁路、民航、港口收费。深化收费公路制度改革,降低过路过桥费用。全面推广高速公路差异化收费、货车使用非现金支付、客车ETC等优惠政策,优化通行费增值税发票开具。下浮铁路货物执行运价,将降低增值税税率的实惠传导至下游企业;进一步清理规范铁路货运杂费及铁路专用线等收费。减并港口收费项目,降低港口设施保安费、货物港务费等收费标准。降低民用机场收费。引导督促国际班轮公司降低码头操作费及单证类附加费。
24. Making efforts to improve the efficiency of logistics: actively promoting the multimodal transport demonstration projects, and strengthening the capacity building for multimodal transport public information services; stimulating the development of no-car carrier platform, and encouraging innovation of models and integration of resources; and pressing ahead with the demonstration projects of green urban logistics. (二十四)着力提高物流效率。深入推进多式联运示范工程,加强多式联运公共信息服务能力建设。全面推广无车承运人发展,促进模式创新和资源整合。推进城市绿色配送示范工程建设。
25. Improving the traffic efficiency on expressways: removing all expressway toll booths at provincial borders within two years, striving to achieve the goal ahead of schedule, and making nonstop, swift collection a reality so as to improve the traffic efficiency. (二十五)提高高速公路通行效率。两年内基本取消全国高速公路省界收费站,力争提前实现,做到不停车快捷收费,加快通行。
VIII. Increasing the efficiency of capital turnover   八、提高资金周转效率
26. Redoubling efforts to reduce and review security deposits: strengthening the inspection and guidance on collecting security deposits from enterprises, and cancelling the security deposits having no legal basis; accelerating the establishment of the guarantee system for building construction and municipal infrastructure projects, promoting the practices of replacing security deposits with bank letter of guarantee, performance bond, and guarantee corporate letter of guarantee; and further clarifying the policy of making differential security deposits for the wages of migrant rural workers. (二十六)加大清理规范保证金工作力度。加大对企业收取保证金行为的检查指导力度,取消没有法律法规依据的保证金。加快推进房屋建筑和市政基础设施工程担保制度建设,推行银行保函替代、工程保证保险替代和工程担保公司保函替代,减轻建筑业成本负担。进一步明确农民工工资保证金差异化缴存政策。
IX. Supporting enterprises in releasing their internal potentials   九、支持企业内部挖潜
27. Guiding enterprises to strengthen cost control and improve management: encouraging enterprises to reinforce the intensive management of resources and energies, advancing the efficient recycling of resources and energies, and enhancing the cost control; and allowing enterprises to promote innovations in management, products, organization, business types and modes, and expanding the room for efficiency improvement. (二十七)引导企业加强成本管控和提升管理水平。引导企业强化资源能源集约管理,推进资源能源高效循环利用,做好成本控制。支持企业深入推进管理、产品、组织、业态及模式创新,拓宽效益提升空间。
All relevant authorities shall further improve the mechanism of coordinating and promoting the cost reduction, initiate more discussions, take a close look at the key tasks, and promote the implementation of various policies in cost reduction. More efforts shall be made to publicize the policies, and help enterprises to understand and make better use of the preferential policies. Moreover, the inter-ministerial joint meeting on lowering the enterprises' costs in real economy shall continue to learn from the local experiences and practices, and take solid steps to spread and promote such experiences. 有关方面要进一步完善降成本工作协调推进机制,加强会商,密切跟踪重点任务进展情况,扎实推进降成本各项政策落地见效。要加强降成本政策宣传,让企业了解并用好各项优惠政策。降低实体经济企业成本工作部际联席会议将继续加强对各地好的经验、做法的梳理,并做好宣传和推广。
National Development and Reform Commission 国家发展改革委
Ministry of Industry and Information Technology 工业和信息化部
Ministry of Finance 财  政  部
People's Bank of China 人 民 银 行
May 7, 2019 2019年5月7日
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