各外商投资企业、外国（地区）企业或外国（地区）企业在华常驻代表机构：

为深入贯彻落实习近平总书记关于坚决打赢疫情防控阻击战的重要指示精神，全面落实党中央、国务院关于疫情防控的决策部署，以及海南省省委关于支持海南省中小企业积极应对疫情带来的生产经营困难，共渡难关、共克时艰的要求，海南省人民政府特制定了八条措施，即《海南省应对新型冠状病毒感染的肺炎疫情支持中小企业共渡难关的八条措施》，中文原文见附件一，我司自拟英文译文见附件二（一切以中文原文为准）。如需协助，请致电我司张月新女士，电话0898-66638686。

特此告知。

Eight Measures issued by the People’s Government of Hainan Province to handle the Novel Coronavirus epidemic by supporting Small and Medium-sized Enterprises to tide over the difficulties

Foreign-invested enterprises, Resident representative offices of foreign enterprises in China:

In order to thoroughly implement the spirit of General Secretary Xi Jinping’s important instructions on winning the battle against the epidemic and the decisions deployed by the Communist Party Central Committee and the State Council of the People’s Republic of China on epidemic prevention and control, and the requirement from the Provincial Party Committee of Hainan to support SMEs affected by the epidemic to overcome all the difficulties on production and operation, the People's Government of Hainan Province has hence issued the Eight Measures to handle the Novel Coronavirus epidemic by supporting Small and Medium-sized Enterprises to tide over the difficulties. Attached hereby is the official Chinese version and the English translation for your reference. If any further assistance is needed, please contact us at Tel: 0898-66638686.

Yours Sincerely,

Hainan Culture Tourism Industrial Group Co., Ltd

附件一

海南省应对新型冠状病毒感染的肺炎疫情支持中小企业共渡难关的八条措施

为深入贯彻落实习近平总书记关于坚决打赢疫情防控阻击战的重要指示精神，全面落实党中央、国务院关于疫情防控的决策部署，以及省委关于支持我省中小企业积极应对疫情带来的生产经营困难，共渡难关、共克时艰的要求，特制定以下措施。

一、稳定企业用工

（一）实施援企稳岗。因受疫情影响导致生产经营困难的中小企业，可以通过与职工协商一致，采取调整薪酬、轮岗轮休、缩短工时、待岗等方式稳定工作岗位，尽量不裁员或者少裁员。对不裁员或少裁员的参保中小企业，返还单位及其职工上年度实际缴纳失业保险费总额的50%。对面临暂时性生产经营困难且恢复有望、坚持不裁员或少裁员的参保中小企业，返还标准按6个月的全省上年度月人均失业保险金和参保职工人数确定。（责任单位：省人力资源社会保障厅、省财政厅、省社会保险服务中心）

（二）缓缴社保费用。2020年1月至疫情解除当月期间的参保登记、缴费基数申报和保险费缴纳等业务办理期限延长至疫情结束后3个月。在疫情结束后3个月内办理上述期间相关业务的，不影响参保人员个人权益记录，不收取滞纳金。灵活就业人员2020年缴纳社会保险费时限相应放宽，未能及时办理参保缴费的，允许在疫情解除后3个月内办理缴费业务。（责任单位：省人力资源社会保障厅、省财政厅、省社会保险服务中心）

二、降低运营成本

（三）减免房屋租金。对承租国有（含集体）资产类经营用房的中小企业减免2020年一季度租金。（责任单位：省国资委、各市县政府）

（四）缓解运行压力。对中小企业生产经营所需的用电、用水、用气，自本通知印发之日起可缓缴3个月费用，缓缴期间实行“欠费不停供”措施，并免收滞纳金。（责任单位：省发展改革委、省水务厅、海南电网公司）

（五）降低住房公积金缴纳标准。自本通知印发之日起，中小企业可连续6个月按3%的标准缴纳住房公积金。(责任单位：省住房城乡建设厅)

三、减轻税费负担

（六）减免部分税费。因疫情影响，对中小企业2020年一季度应缴纳的房产税和城镇土地使用税予以减免。对生产销售用于新型冠状病毒感染的肺炎疫情防控的药品、医疗器械企业,在落实增值税留抵退税过程中予以政策支持。对符合条件的相关药品、试剂、疫苗研发机构，及时足额为其办理采购国产设备退税。(责任单位：省税务局)

（七）延期缴纳税款。对因受疫情影响办理申报困难的中小企业，由企业申请，依法办理延期申报。对确有特殊困难而不能按期缴纳税款的中小企业，由企业申请，依法办理延期缴纳税款。(责任单位：省税务局)

四、强化金融支持

（八）给予财政贴息和担保支持。对全国性疫情防控重点保障企业2020年新增贷款，在人民银行专项再贷款支持金融机构提供优惠利率信贷的基础上，中央和省级财政分别按照人民银行专项再贷款利率的50%和30%给予贴息；对我省支持疫情防控工作作用突出的卫生防疫、医药产品、医用器材的重点企业2020年新增贷款，省级财政按照贷款合同签订日贷款基础利率的30%给予贴息。上述贷款的贴息期限不超过1年。已发放的个人和小微企业创业担保贷款，个人和借款企业受疫情影响较大的，可向贷款银行申请展期还款，展期期限原则上不超过1年，财政部门继续给予贴息支持。我省政府性融资担保机构应充分发挥桥梁作用，帮助小微企业与金融机构对接，取消反担保要求，降低担保费率，对于确无还款能力的小微企业，为其提供融资担保服务的各级政府性融资担保机构应及时履行代偿义务，视疫情影响情况适当延长追偿时限，符合核销条件的，按规定核销代偿损失。（责任单位：各市县政府、省财政厅、省地方金融监管局、省发展改革委、省工业和信息化厅、省人力资源社会保障厅、省国资委）

以上八条措施重点支持我省受到新型冠状病毒感染的肺炎疫情影响，生产经营遇到困难的中小企业（符合工业和信息化部等四部门印发的《中小企业划型标准规定》，含个体工商户），执行期暂定为自印发之日起至2020年6月30日止，中央出台的相关支持政策，我省遵照执行。

附件二(Attachment 2)

Eight Measures issued by the People’s Government of Hainan Province to handle the Novel Coronavirus epidemic by supporting Small and Medium-sized Enterprises to tide over the difficulties

1.Stabilizing Employment

Small and medium-sized enterprises (SMEs) in difficulty with production and operations due to the impact of the epidemic are encouraged to retain posts, by means of negotiating with employees, adjusting wages, rotating shifts, reducing working hours and holding posts.

For those insured SMEs with zero or minimal workforce reduction, 50% of the total unemployment insurance premiums actually paid last year shall be reimbursed.

For insured SMEs that could hopefully recover despite of temporary production and operation difficulties and that insist on zero or minimal workforce reduction, the rebate rate will be determined based on the province’s monthly unemployment insurance premiums per person and the number of employees insured for the past six months in the province.

(Responsible department: Provincial Department of Human Resources and Social Security, Provincial Department of Finance, Provincial Social Insurance Service Centre).

2.Postponing payment of social security fees

From January of 2020 to the month when the epidemic is lifted, the time limit for insurance registration, declarations of payment base, insurance premium payment and other business processes will be extended to three months after the end of the epidemic.

If the relevant business during the above period is carried out within 3 months after the end of the epidemic, the personal rights records of the insured will not be affected, and no overdue fine will be charged.

The time limit for flexible employment personnel to pay social insurance premiums in 2020 will be correspondingly relaxed, and those who fail to timely handle insurance premium payment are allowed to handle their premium payment business within 3 months after the epidemic situation is relieved.

(Responsible department: Provincial Department of Human Resources and Social Security, Provincial Department of Finance, Provincial Social Insurance Service Center).

3.Reducing or waiving rents

The rent for SMEs leasing state-owned (including collective) assets for business use will be reduced or exempted in the first quarter of 2020.

(Responsible department: Provincial SASAC, municipalities and counties)

4.Relieving operation pressure

Paying of fees for electricity, water and gas required for the production and operation of SMEs can be deferred for 3 months from the date of this notice, and overdue fines can be exempted while the supply of the utilities will not be affected.

(Responsible department: Provincial Development and Reform Commission, Provincial Water Department, Hainan Power Grid Company)

5.Lowering the housing provident fund payment standards

From the date of this notice, SMEs can pay the housing provident fund at the rate of 3% for six consecutive months.

(Responsible department: Provincial Department of Housing, Urban and Rural Construction)

6.Partially reducing or exempting taxes or fees

Due to the impact of the epidemic, the property tax and urban land use tax payable by SMEs in the first quarter of 2020 will be reduced or exempted. Enterprises engaged in the production and sales of medical supplies and devices for the prevention and control of pneumonia caused by novel coronavirus infection shall be given policy support in the form of a VAT rebate.

For qualified R&D institutions of relevant drugs, reagents and vaccines, a tax refund for purchasing domestic equipment shall be handled in full and on time.

(Responsible department: Provincial Taxation Bureau)

7.Deferring payment of taxes

For SMEs with difficulties declaring due to the impact of the epidemic, an extension of the declaration is applicable according to law upon application.

For SMEs with special difficulties and are unable to pay taxes on time, an extension of tax payment is applicable according to law upon application.

(Responsible department: Provincial Taxation Bureau)

8.Support on financial interest discounts and guarantee

For additional loans provided to key national epidemic prevention and control enterprises, the central and provincial financial departments shall provide an extra 50% and 30% discount respectively on top of the special re-lending interest rates of the People’s Bank of China, in addition to preferential interest credit rates provided to financial institutions through special re-lending program of the People’s Bank of China.

For the key enterprises providing health and anti-epidemic services, medical supplies and devices in Hainan that play a prominent role in supporting the prevention and control of the epidemic, on the day of assignment of loan contract, a 30% discount of base rate shall be covered by the provincial financial department.

The discount period of the above loans shall not exceed 1 year.

For guarantee loans that have been issued to individuals and SMEs that are severely affected by the epidemic, an extension of repayment is subject to application. In principle, the extension period shall not exceed 1 year, and the financial department shall provide discount support.

The provincial government’s affiliated financing guarantee institutions shall facilitate SMEs to interface with financial institutions, cancel counter-guarantee requirements and reduce guarantee fees. For SMEs proved to be unable to repay, the government’s affiliated financing guarantee institutions at all levels shall timely perform their compensation obligations, and appropriately extend the time limit for their client SMEs according to the impact of the epidemic. The eligible compensation losses shall be written off upon regulations.

(Responsible departments: Municipal and county governments, Provincial Department of Finance, Provincial Local Financial Supervision Bureau, Provincial Development and Reform Commission, Provincial Industry and Information Technology Department, Provincial Human Resources and Social Security Department, Provincial SASAC)

The above eight measures focus on supporting SMEs that are affected by the novel coronavirus pneumonia in Hainan Province and are encountering difficulties in production and operation (in accordance with the Standards for Small and Medium-sized Enterprises issued by the Ministry of Industry and Information Technology, including self-employed industrial and commercial households). The implementation period is tentatively set from the date of issuance to June 30, 2020. Any relevant support policies promulgated by the central government will be implemented by Hainan Province.