Recently，The Ministry of Culture and 188bet Live Casino issued the "List of Central Department Relief Policy Documents Benefiting Cultural and 188bet Live Casino Enterprises"，Involving 19 policy documents in 5 major categories and nearly 100 relief measures，Sustainably release trillions of corporate dividends。Due to poor publicity at the end of many policies，Especially the low awareness among enterprises，Leading to blind spots in the implementation of some policies。Then，What are the beneficial measures of these policies，Which cultural and 188bet Live Casino companies will benefit mainly，Which departments should I report to?？This issue of Cultural Industry Review will interpret and analyze each one one by one。

In the list of 19 relief policy documents issued by the central government，The Ministry of Culture and 188bet Live Casino serves as the main issuing agency for 5 organizations，4 of them involve 188bet Live Casino companies、2 cultural enterprises。In the relief policy for 188bet Live Casino-related enterprises，The most exclusive among them、Travel agencies are the ones that benefit the most。

List of central government policy documents to benefit cultural and 188bet Live Casino enterprises

After the epidemic broke out early last year，The Ministry of Culture and 188bet Live Casino immediately issued the "Notice of the General Office of the Ministry of Culture and 188bet Live Casino on temporarily refunding some 188bet Live Casino service quality deposits to support travel agencies in coping with operating difficulties"，Carry out the temporary refund of 80% of the 188bet Live Casino service quality deposit to travel agencies。As of the end of 2020，Total 2.90,000 travel agencies temporarily refund 70% of their deposits.1.4 billion yuan，Effectively relieves the pressure on corporate cash flow。

According to the notice and regulations at that time，Each travel agency that accepts temporary refund of deposits should return the full amount 188bet Live Casino temporary refund before February 5, 2022。It is September 2021，According to relevant regulations, the availability period 188bet Live Casino policy is less than 5 months。However，For new travel agencies opened this year，There is still some room for release。

According to the relevant provisions 188bet Live Casino "Travel Agency Management Regulations"，A quality guarantee deposit of 200,000 yuan is required to operate a domestic agency，International agencies operating outbound business should increase their quality deposit by 1.2 million yuan。Therefore，A newly opened travel agency only needs to obtain a license according to law，You can apply for a temporary refund from the deposit account bank，Equivalent to obtaining an interest-free loan ranging from 160,000 yuan or 960,000 yuan from the bank。

Everyone knows，Since the outbreak，In cultural 188bet Live Casino industry，The 188bet Live Casino industry is particularly affected、Longest duration。Although the current recovery situation is generally improving，But travel agency、Performance、Theater and other enterprises，Still faced with many uncertainties and influences。

April 30，Ministry of Culture and 188bet Live Casino and People’s Bank of China、The China Banking and Insurance Regulatory Commission specially issued the "Notice on Implementing Financial Policies to Further Support the Relief and Development of Market Entities such as Performance Enterprises and Travel Agencies"，Increase differentiated financial support for small and medium-sized enterprises such as performance companies and travel agencies。and proposed for the first time，Encourage the development of 188bet Live Casino service quality guarantee performance guarantee insurance products，Carry out pilot projects in areas where conditions permit to use insurance instead of cash or bank guarantees to pay 188bet Live Casino service quality deposits。Encourage the promotion of cancellation insurance for performing arts activities、Travel cancellation insurance and other insurance products。

“Support the relief and development of market entities such as performance companies and travel agencies”188bet Live Casino Highlights

June this year，In the "Notice of the Ministry of Culture and 188bet Live Casino on Strengthening Policy Support to Further Support the Development of Travel Agencies" issued by the Ministry of Culture and 188bet Live Casino，Clearly mentioned again“Support travel agencies according to their own operating conditions，From deposit、obtain bank guarantee directly、Flexibly choose one of the ways to obtain a bank guarantee with an insurance policy to pay the deposit，In pilot areas, you can also directly use insurance to pay the deposit。”

Public information display，Since late July，After the first company in Hainan Province was approved to carry out the pilot project of using insurance to pay 188bet Live Casino service quality deposit，Shanxi Province、Shandong Province’s pilot work plan has also been approved by the Ministry of Culture and 188bet Live Casino。What this means，The above three provinces replace the warranty deposit with insurance，Not only does the travel agency not have to return the 80% refunded warranty deposit before February 5 next year，You can also release another 20% of the warranty。

“Strengthen 188bet Live Casino support to further support the development of travel agencies”188bet Live Casino Highlights

According to data released by the Ministry of Culture and 188bet Live Casino，As of June 30, 2021，The total number of travel agencies nationwide in the second quarter is 4.180,000。Calculated based on this data，The guarantee amount deposited by travel agencies nationwide exceeds 10 billion yuan。If the margin reform is fully rolled out，Such a large amount of travel agency funds can be released，To travel agencies、Consumer、Insurance companies will benefit from this。

In the list of 5 documents of the Ministry of Culture and 188bet Live Casino，In addition to the above three differentiated policies，The other two enterprise-friendly policies focus on cultural enterprises and emerging cultural and 188bet Live Casino enterprises。Among them，The most noteworthy thing is the "Notice of the General Office of the Ministry of Culture and 188bet Live Casino on the Continuation and Implementation of the Exemption Policy for Cultural Undertakings Construction Fees" mentioned in the "Notice";Cultural undertaking construction fee”，This is a tax that is most easily overlooked but should not be ignored。

In response to the impact 188bet Live Casino epidemic，Support the advertising industry、Entertainment industry recovery and development，The "Announcement 188bet Live Casino Ministry of Finance and the State Administration of Taxation on Tax Support Policies for Film and Other Industries" (No. 25, 2020) issued in May 2020，From January 1, 2020 to December 31, 2020，Exemption from cultural undertaking construction fees。

The "Announcement 188bet Live Casino Ministry of Finance and the State Administration of Taxation on the Continuation 188bet Live Casino Implementation of Some Preferential Tax and Fee Policies in Response to the Epidemic" (No. 7, 2021) issued in March 2021，Any tax and fee preferential policies stipulated in the (2020 No. 25) document that have expired，The execution period is extended to December 31, 2021。

“188bet Live Casino undertaking construction fee”Exemption circumstances

According to the above regulations，Period from January 1, 2021 to December 31, 2021，All types of payers in the advertising and entertainment industries can fully enjoy the 188bet Live Casino undertaking construction fee exemption policy。According to public reports，In 2020, Guangdong will be exempted from 188bet Live Casino undertaking construction fees of about 5.500 million yuan。Click here for estimate，In 2021, the two major industries in the country will be exempted from 188bet Live Casino undertaking construction fees exceeding 12 billion yuan。

In addition，The procedures for applying for exemptions and exemptions in the two major industries are the same。Payers can enjoy the 188bet Live Casino undertaking construction fee exemption policy by going to the local tax service hall to declare on-site or by themselves through the electronic tax bureau，No need to submit supporting documents。

At the same time，To promote culture、188bet Live Casino and financial cooperation continue to deepen，Further improve the cultural industry and 188bet Live Casino industry investment and financing system。Mid-April，The Ministry of Culture and 188bet Live Casino and the China Development Bank jointly issued the "Opinions on Further Increasing Development Finance to Support the High-Quality Development of the Cultural Industry and 188bet Live Casino Industry"，Focus on five aspects to increase the integration of cultural and 188bet Live Casino industries，Especially development finance and investment and financing support for the digital cultural industry。

“Development finance supports the high-quality development of the cultural 188bet Live Casino industry”Policy Highlights

According to Red Star News，At a press conference held at the State Council Information Office on September 18，Wang Xiaofeng, a member of the Party Leadership Group of the Ministry of Culture and 188bet Live Casino, introduced: Last year, we strived for an additional 100 billion yuan special credit line from the Industrial and Commercial Bank of China for cultural and 188bet Live Casino enterprises，As of July this year, everything has been implemented，A total of 14,971 cultural and 188bet Live Casino enterprises have been supported。

Compare with other 4 differentiated or phased policies，This“Development financial support”Policies are more strategic and long-term。Accordingly，&ldquo launched by the Ministry of Culture and 188bet Live Casino and the China Development Bank;Development financial support”The quota is expected to exceed 100 billion again。

In the list of 19 relief policy documents issued by the central government，Although there are only 4 policy documents on corporate tax reduction and fee reduction (including related policies in the announcement)，However, its universal benefit and coverage exceeded the expectations of enterprises，In particular, cultural and 188bet Live Casino companies have also received focus。

List of central government policy documents to benefit cultural and 188bet Live Casino enterprises

The one that impressed everyone the most，Should be the Ministry of Finance after the epidemic、The "Announcement on Relevant Tax Policies to Support the Prevention and Control 188bet Live Casino Pneumonia Epidemic of New Coronavirus Infection" issued by the State Administration of Taxation points out，Transportation greatly affected by the epidemic、Catering、Accommodation、Travel (referring to travel agencies and related services、Two categories of tourist attraction management) and four major categories of enterprises in difficult industries，Loss incurred in 2020，The maximum carryover period is extended from 5 years to 8 years。Preferential policy will be implemented from January 1, 2020，The deadline will be announced separately depending on the epidemic situation。

At the same time，March this year，Ministry of Finance、The State Administration of Taxation issued the "Announcement on the Continuation of the Implementation of Some Preferential Tax and Fee Policies in Response to the Epidemic"，This includes the second provision of the "Announcement on Tax Support Policies for Film and Other Industries" (Announcement No. 25 of the Ministry of Finance and the State Administration of Taxation 2020) that can benefit cultural and 188bet Live Casino enterprises: Losses incurred by enterprises in the film industry in 2020，The maximum carryover period is extended from 5 years to 8 years。

Give an example，If some 188bet Live Casino-related companies have suffered losses for six consecutive tax years from 2020 to 2025，Profit in 2026。Then in 2026，Enterprises can first make up for the losses in 2021 that are due first。For the losses incurred in 2020，The deadline for making up for its losses ends in 2028，No need to make up for it temporarily，Greatly eases corporate tax burden。

Chart source: 188bet Live Casino Taxation Magazine

In the "Announcement on the Continuation of the Implementation of Some Preferential Tax and Fee Policies in Response to the Epidemic"，Also includes the expired "Announcement on Value-Added Tax Policies to Support the Resumption of Work and Resumption of Individual Industrial and Commercial Households" for cultural and 188bet Live Casino self-employed units (Announcement No. 13 of the Ministry of Finance and the State Administration of Taxation in 2020)，The execution period has also been extended to December 31, 2021。

In addition，March 31，188bet Live Casino Finance、The State Administration of Taxation issued the "Announcement on Clarifying the Value-Added Tax Exemption Policy for Small-scale Taxpayers" to further support the development of small and micro enterprises，From April 1, 2021 to December 31, 2022，For small-scale VAT taxpayers (including travel agencies) with monthly sales of less than 150,000 yuan (inclusive)，Enjoy exemption from VAT。

In recent years，With the precise implementation of the national tax reduction and fee reduction policy，The VAT threshold for small-scale taxpayers is from monthly sales of 30,000 yuan in 2018，Increased to 100,000 yuan per month in 2019，It will be raised to NT0,000 from April this year。According to official disclosure data，There are currently more than 50 million small-scale taxpayers in my country，More than 90% of taxpayers enjoy VAT exemption。Among them，Not general small cultural and 188bet Live Casino enterprises。

For travel agencies that meet the conditions of small and low-profit enterprises，The portion of annual taxable income not exceeding 1 million yuan，According to the Ministry of Finance、Announcement 188bet Live Casino State Administration of Taxation on the Implementation of Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (Ministry of Finance and State Administration of Taxation Announcement No. 12, 2021)，Based on the preferential policies stipulated in the "Notice 188bet Live Casino Ministry of Finance and the State Administration of Taxation on the Implementation of Inclusive Tax Reduction and Reduction Policies for Small and Micro Enterprises" (Caishui [2019] No. 13)，Enjoy another half reduction in corporate income tax。

“Enjoy the preferential 188bet Live Casino of corporate income tax reduction and exemption for small and micro enterprises”Analysis

Since the outbreak 188bet Live Casino new crown epidemic last year，Relevant central departments continue to focus on key areas、Key industries、The situation of key enterprises affected by the epidemic，A series of powerful measures have been formulated。In particular, financial policies strongly support the recovery and revitalization of market entities，Achieved good results。

List of central government policy documents to benefit cultural and 188bet Live Casino enterprises

In the list of 19 policy documents released this time，Although there are only two financial support policies，However, these two policies are the most inclusive among many measures、Stable policy of continuity and coverage。Among them，The most warm-hearted one is undoubtedly mentioned in the 188bet Live Casino Finance’s “Notice on Supporting Financial Strengthening Services to Prevent and Control the New Coronavirus Infection Pneumonia Epidemic”，Provide financial interest discount support for loans to key enterprises for epidemic prevention and control。

The "Notice" specifically points out，Loans to key enterprises newly added for epidemic prevention and control in 2020，On the basis 188bet Live Casino People’s Bank of China’s special re-lending support financial institutions provide preferential interest rate credit，The central government provides an interest discount of 50% 188bet Live Casino People’s Bank of China’s re-lending rate，The discount period shall not exceed 1 year，The interest discount funds are arranged from the special funds for inclusive financial development。

According to public information from the Ministry of Finance，In response to the impact 188bet Live Casino epidemic，As 188bet Live Casino end of 2020，The balance of national entrepreneurial guaranteed loans is 221.6 billion yuan，YoY growth of 53.7%；160 billion yuan in loans issued in 2020，Benefiting 1.4 million people。Disbursement of entrepreneurial guaranteed loan interest subsidies and incentives and subsidies in 2021 63.3.6 billion yuan，65 year-on-year increase.9%，Accounting for 68% 188bet Live Casino annual special funds for inclusive financial development.8%。

2021 Special Fund Budget Release Schedule for Inclusive Financial Development (Unit: 10,000 yuan)，Source of table data: 188bet Live Casino Finance website

According to the 188bet Live Casino Finance website，As of June this year，The 188bet Live Casino Finance issued special funds for the development of inclusive finance in 2021 44.6.7 billion yuan，plus 47 issued in advance at the end of 2020.4.8 billion yuan，2021 special funds 92.All 1.5 billion yuan has been released，An increase of 31 compared with the previous year.2%。

Meanwhile，According to the executive meeting 188bet Live Casino State Council in March this year“People who are more affected by the epidemic，Small and micro enterprises that have not yet fully recovered are given another helping hand”20158_20161，The People's Bank of China and five other departments issued the "Notice on Further Extending the Implementation Period 188bet Live Casino Deferred Principal and Interest Payment Policy and Credit Loan Support Policy for Inclusive Small and Micro Enterprise Loans"，Decided to implement these two policies until the end of 2021。

Introduction by the person in charge 188bet Live Casino Financial Markets Department 188bet Live Casino People’s Bank of China，2020—May 2021，A total of 10 banking financial institutions across the country.Extension of implementation of principal and interest of 9 trillion yuan loan，Cumulative number of inclusive small and micro credit loans issued 6.3 trillion yuan。As 188bet Live Casino end of June，Inclusive small and micro loan balance 17.7 trillion yuan，31% year-on-year growth；Support 38.3 million small and micro business entities，year-on-year growth of 29.2%。

It can be seen from this，For small, medium and micro cultural 188bet Live Casino enterprises that are still in the recovery period，There is still much room for release of these two direct monetary policy tools。

Compared to financial and tax support above，“Stabilize jobs and ensure employment”Always the top priority of 188bet Live Casino support，It is also the area where central departments and local governments have introduced the most 188bet Live Casino support since the outbreak。Comprehensive analysis of 7 employment stabilization policies，The first 3 are regulatory basis，The last four are 188bet Live Casino measures。Benefiting enterprises mainly focuses on key social security elements。

List of central government policy documents to benefit cultural and 188bet Live Casino enterprises

According to Article 63 188bet Live Casino "Social Insurance Law 188bet Live Casino People's Republic of China": The employer's account balance is less than the social insurance premiums payable，The social insurance premium collection agency can require the employer to provide a guarantee，Signed a deferred payment agreement。

Based on February this year，General Office 188bet Live Casino Ministry of Human Resources and Social Security、General Office 188bet Live Casino Ministry of Finance、The Notice 188bet Live Casino General Office 188bet Live Casino State Administration of Taxation on Issues Concerning Social Security Payments in 2021 (Human Resources and Social Security Department [2021] No. 2) clearly states: “From January 1, 2021,The phased reduction and exemption and postponement of corporate pension insurance will no longer be implemented、Unemployment Insurance、Work-related injury insurance premium policy。Phaseically reduced unemployment insurance、After the expiration 188bet Live Casino work-related injury insurance rate policy on April 30, 2021，Extended for 1 year to April 30, 2022。

In short，During this period，Unemployment insurance paid by enterprises or employers (including individual industrial and commercial households insured as a unit) and local flexible employees (including individual industrial and commercial households insured as individuals) continues to implement a 1% premium rate (of which，Unit payment ratio 0.5%，Personal payment ratio 0.5%），The benchmark rate 188bet Live Casino work-related injury insurance industry continues to be reduced by 20% in stages。

According to Article 20 of the "Housing Provident Fund Management Regulations": For units that have real difficulties in paying housing provident funds，Discussed and approved by the unit’s employee congress or labor union，and reviewed by the Housing Provident Fund Management Center，After approval by the Housing Provident Fund Management Committee，You can reduce the deposit ratio or defer payment；After the unit’s economic benefits improve，Increase the deposit ratio or make additional payment and defer payment。For cultural 188bet Live Casino enterprises，Can effectively alleviate the pressure on capital flow。

May 2020，188bet Live Casino Human Resources and Social Security、The 188bet Live Casino Finance issued the "Notice on Implementing the Special Support Plan for Enterprise Stabilization and Job Expansion" (188bet Live Casino Human Resources and Social Security [2020] No. 30) to clarify，For small, medium and micro enterprises that have temporary difficulties in production and operation due to the epidemic，Organizing employees to carry out on-the-job training，Vocational training subsidies can be provided to enterprises according to the number of people in the organization who are doing work-based training。The subsidy policy acceptance deadline is December 31, 2020。

February this year，Ministry of Human Resources and Social Security、Decision 188bet Live Casino Ministry of Finance on Issuing the "Notice on Making Full Use 188bet Live Casino Special Account Funds for Vocational Skills Improvement Actions to Solidly Promote Vocational Skills Improvement Actions" (Ministry of Human Resources and Social Security Letter [2021] No. 14)，The implementation period 188bet Live Casino work-replacement training policy (Ministry of Human Resources and Social Security [2020] No. 30) has been extended to December 2021。

Reference table for the implementation 188bet Live Casino policy of stabilizing and expanding employment in Beijing，Chart source: Internet

The Notice is clear，Work-for-training does not require separate organization to carry out training。188bet Live Casino applying for work-for-training subsidies do not need to provide training plans and issue training certificates。Comparison through big data，Can verify the company’s payment of wages to employees, etc.，The payment of work-for-training subsidies no longer requires 188bet Live Casino to provide employee rosters、Salary Bank Statement。And the subsidy is not included in the scope of workers’ training subsidy three times a year。

Application for unemployment 188bet Live Casino and stable employment return

May 20，Ministry of Human Resources and Social Security、Reform Committee、Ministry of Education、Ministry of Finance、The Ministry of National Defense Mobilization issued the "Notice on Continuing the Implementation of Partial Burden Reduction, Stabilization of Jobs and Expansion of Employment Policies and Measures" to clarify，Insured enterprises did not lay off employees last year or the layoff rate was not higher than the national urban survey unemployment rate control target in the previous year，Insured enterprises with less than 30 employees (inclusive) have a layoff rate not higher than 20% 188bet Live Casino total number of insured employees，You can apply for unemployment insurance and stable employment return。

Return standard is，Large enterprises shall refund no more than 30% 188bet Live Casino unemployment insurance premiums actually paid by the enterprise and its employees in the previous year，Small, medium and micro enterprises will be refunded no more than 60%。Coordinating areas that implement the above-mentioned job stabilization and return policy，The reserve period for the rollover balance 188bet Live Casino unemployment insurance fund in the previous year should be more than 1 year。Backend data comparison methods can be adopted in various places，Directly and precisely issue job stabilization rebates to qualified companies。

May 10，National Development and Reform Commission、188bet Live Casino Industry and Information Technology、188bet Live Casino Finance、The People's Bank of China jointly issued the "Notice on Carrying out Key Cost Reduction Work in 2021" (hereinafter referred to as the "Notice")。This is the sixth consecutive time that relevant central departments have issued a notice on key annual cost reduction tasks，Fully reflects the irreplaceable role of capital market in cost reduction。

The "Notice" proposes: Continue to reasonably reduce taxes and fees、Deepen financial benefits and effectively support the real economy、Strive to reduce institutional transaction costs、Reasonably reduce corporate labor costs、Reduce enterprise energy and land costs、Promote logistics cost reduction and efficiency improvement、Improve the capital turnover efficiency of 188bet Live Casino、19 tasks in eight aspects including stimulating internal potential development within the enterprise，covers almost all current market entities。

Policy Highlights 188bet Live Casino "Notice on Carrying out Key Cost Reduction Work in 2021"

Looking at the 19 cost reduction tasks and measures in the above eight aspects，For most cultural 188bet Live Casino enterprise entities，Although it is difficult to see market benefits in the short term。But in the long run，With the new round of cost reduction policies being implemented one after another，It will definitely further resolve the difficulties and pain points of the cost of cultural 188bet Live Casino enterprises at the current scale，Vigorously promote the stable and positive development of the 188bet Live Casino economy under the conditions of normalized epidemic prevention and control。

Conclusion

Currently，The epidemic abroad is still very serious，The domestic epidemic is sporadic，Even local clusters of epidemics still occur，There are still some uncertainties in the resumption of production and operation development of cultural and 188bet Live Casino enterprises。"Notice" emphasizes，Cultural and 188bet Live Casino administrative departments in various regions should make it an important task to continue to help cultural and 188bet Live Casino enterprises to relieve difficulties，As“I do practical things for the people”Specific measures，Promote the publicity and implementation of existing policies to help enterprises benefit from difficulties。

Generally, it doesn’t hurt，This time the Ministry of Culture and 188bet Live Casino is focusing on the implementation of policies“The last mile”Pain points and blocking points，It will surely effectively eliminate the dead ends in the implementation of current relevant policies，Maximize the release of various corporate dividends，Further boost the recovery and development of the 188bet Live Casino market under normalized epidemic prevention and control conditions。