破解小微企业“成长”的烦恼

　　本版撰文 记者 易鹤 通讯员 罗丽 

　　“小升规”是“稳增长 促转型”的重要支撑。今年我市出台《宁波市人民政府办公厅关于促进小微企业转型升级为规模以上企业的实施意见》，5大举措34条政策切中小微企业创业“痛点”，紧扣小微企业上规前后一段时间的政策需求，量身定制。政策致力于鼓励和引导小微企业走“专精特新”之路，从而实现从小微企业向规上企业的华丽转型。

　　好政策落地才能成金。今起，本报与市经信委联合推出特别报道，详细梳理、盘点我市在推进小微企业转型升级进程中的政策亮点和工作典型，助力甬企“小升规”。

　　政策点睛

　　关键词：减免

　　■“小升规”企业纳税确有困难的，经地税部门审核批准，三年内给予城镇土地使用税、房产税优惠，第一年减按应纳税款的30%征收，第二年减按50%征收，第三年减按70%征收。

　　■支持和引导“小升规”企业申请高新技术企业认定，经认定后的“小升规”企业享受减按15%的税率征收企业所得税。

　　■获得的财政性资金，在计算企业应纳税所得额时从收入总额中扣除。

　　■首次上规企业水利建设基金当年减半征收，如当年已缴纳的，次年减半征收。

　　■“小升规”及培育对象企业至2014年底前，免征管理类、登记类和证照类等行政事业性收费项目。行政事业单位、社会团体收取的服务收费和会费，减按60%收取。企业基本养老保险、基本医疗保险单位缴纳部分可享受3年政策优惠期。

　　关键词：补助

　　■从2014年起，市政府连续三年对上年度首次上规企业按每家2万元给予奖励,各县（市）区政府给予配套奖励。

　　■3年内对实缴税款地方财政新增部分给予适当补助或奖励。

　　■对符合产业转型升级方向，依法办理就业登记、参加社会保险并连续2年履行缴费义务且劳动关系稳定、积极采取措施开展稳定就业工作，申报年度终止或解除劳动关系人数（不包括因退休、死亡、入伍、升学原因）少于单位当年度平均参保人数1.5%的“小升规”企业，给予稳定就业失业保险补贴，补贴期限最长不超过3年，补贴额度为申报年度企业失业保险单位实际缴费部分的50%。

　　■对“小升规”及培育对象企业参与政府采购评审给予不超过10%的价格扣除优惠。

　　■积极推进“小升规”及培育对象企业信息化建设，对列入市级“两化”融合示范的项目，可按其实际发生的软性投入给予不超过30%的补助。

　　关键词：融资

　　■严格执行“七不准”规定，对商业银行向小微企业贷款利率上浮不超过10%的，在政府年度考评奖励中予以倾斜。

　　■通过市级财政资金的增信放大作用，帮助“小升规”及培育对象企业获得低成本、快速审批的担保贷款。

　　■融资性担保机构为“小升规”培育对象企业提供融资担保的，经审计核实后，在市级风险补偿资金结算时，按其有效担保额的150%计算。

　　■积极开展政银企合作，其中渣打银行利率最高8.8折优惠；浦发银行以抵押、担保公司形式贷款，利率不超过基准上浮10%，以信用形式贷款，利率不超过基准上浮30%。

　　■支持“小升规”及培育对象企业开展出口退税账户托管贷款及进出口信用保险保单融资，对符合条件的融资给予坏账补偿及利息支持。

　　关键词：配置

　　■全市新增建设用地计划指标总量中安排5%专项用于小微企业发展。

　　■加快推进小微企业创业基地建设。每年评选和扶持一批功能完备、运作规范、培育“小升规”业绩显著的小微企业创业示范基地，并给予一次性奖励10万元。

　　■加快淘汰落后产能。对主动淘汰落后工艺（设备）的“小升规”及培育对象企业，按宁波市淘汰落后产能专项资金管理办法给予奖励。

　　■推动“小升规”及培育对象企业通过管理咨询提高管理水平。对开展管理咨询的“小升规”及培育对象企业同等条件下优先认定管理咨询优秀企业。

　　■支持“小升规”及培育对象企业参加政府组团项目赴境内外交流合作和参展，鼓励其利用电子商务开拓市场。每年组团参加中博会或APEC技展会，我市的展位优先提供给“小升规”及培育对象企业，并给予展位费50%的补助。

　　关键词：服务

　　■每年市级中小企业发展专项资金用于改善中小企业服务环境类资金比例不低于50%。

　　■加强中小企业公共技术服务平台建设。认定扶持一批市级中小企业公共技术服务示范平台，并一次性给予10万元奖励。支持服务机构申报国家级中小企业公共服务示范平台，鼓励其为“小升规”及培育对象企业提供公益性或低收费服务。经认定的市级及以上中小企业公共技术服务平台，其所得的技术转让、技术开发和与之相关的技术咨询、检验检测、技术服务业务收入，免征营业税。对符合条件的国家中小企业公共技术服务示范平台，享受国家科技开发用品进口税收优惠政策。

　　■推进中小企业公共服务平台网络建设。

　　■建立小微企业发展顾问制度，开展小微企业培育和监测服务。

　　往后看

　　完成数全省第一

　　2013年,我市“小升规”工作开局良好，经省统计局审核并上报国家统计局审定的“小升规”企业数达703家，完成率117.2%，完成数位列全省第一，其中慈溪市、镇海区、北仑区、高新区等县（市）区完成实绩大幅超过目标任务。

　　全年共有1691家企业纳入省小微企业培育与监测平台，入库企业涉及15个县（市）区151个乡镇（街道），除海曙区外都完成或超额完成了年初市下达的任务，全市企业入库数和综合上报数位居全省前列，在全省小微企业培育监测工作考核中，余姚市、象山县经信局及28个乡镇（街道）被评定为优秀单位，受到省经信委通报表彰。

　　往前看

　　“小升规”还在路上

　　今年以来，我市深入摸底发动、及时分解任务、强化政策引导、重点培育指导，“小升规”工作进展顺利。截至2014年8月,“小升规”入库培育企业实现总入库数2590家，实现数据综合上报数2095家，两项指标均位居全省前列。

　　市经信委相关负责人表示，按照全省统一部署，2015年年底前，我市“小升规”培育对象企业累计要超过3000家，实现“小升规”企业累计超过2000家。全市要站在新起点上，围绕‘小升规’目标任务，扎实工作，同时推动“小升规”向长期性、常规性工作转变。

　　案例

　　分析

　　我市“小升规”特有政策，预计可为企业带来41.5万元至46.5万元的收益，其中，前三年税费减免达39.5万元，财政奖励还有2万元、5万元、7万元不等。为了方便企业了解详情，记者请来市8718公共服务平台相关负责人具体案例具体分析。

　　比如“小升规”培育企业A公司，今年被国家统计局认定为新上规模小微企业，假设：

　　该企业2013年营业收入2500万元，从业人数80人，人均产值30万/人·年；

　　该企业拥有土地，面积8000平方米，按照每平方米1000元左右的造价，房屋原值为800万元。

　　社保缴费基数为2447元/人·月。

　　“小升规”政策红利

　　将为企业带来40余万元收益

类别          第一年                                                                                                                                                                                                                                                                                                                                                                                                                第二年                                                                                                                                                                                                                                                                                                                                                          第三年                                                                                                                                                                                                                                                                                                                                                      

税费          社保费减征一个月：                                                                                                                                                                                                                                                                                                                                                                                                    社保费减征一个月：                                                                                                                                                                                                                                                                                                                                              社保费减征一个月：                                                                                                                                                                                                                                                                                                                                          

减征          基本养老保险单位缴纳部分：                                                                                                                                                                                                                                                                                                                                                                                            基本养老保险单位缴纳部分：                                                                                                                                                                                                                                                                                                                                      基本养老保险单位缴纳部分：                                                                                                                                                                                                                                                                                                                                  

              2447元×14%=343元                                                                                                                                                                                                                                                                                                                                                                                                     2447元×14%=343元                                                                                                                                                                                                                                                                                                                                               2447元×14%=343元                                                                                                                                                                                                                                                                                                                                           

              基本医疗保险单位缴纳部分：                                                                                                                                                                                                                                                                                                                                                                                            基本医疗保险单位缴纳部分：                                                                                                                                                                                                                                                                                                                                      基本医疗保险单位缴纳部分：                                                                                                                                                                                                                                                                                                                                  

              2447元×11%=269元                                                                                                                                                                                                                                                                                                                                                                                                     2447元×11%=269元                                                                                                                                                                                                                                                                                                                                               2447元×11%=269元                                                                                                                                                                                                                                                                                                                                           

              可减征（343+269）×80 人≈4.9万元                                                                                                                                                                                                                                                                                                                                                                                     可减征（343+269）×80 人=4.9万元                                                                                                                                                                                                                                                                                                                                可减征（343+269）×80 人≈4.9万元                                                                                                                                                                                                                                                                                                                           

              水利基金减半征收：                                                                                                                                                                                                                                                                                                                                                                                                    城镇土地使用税减按50%征收：                                                                                                                                                                                                                                                                                                                                     城镇土地使用税减按70%征收：                                                                                                                                                                                                                                                                                                                                 

              可减征（2500万×1％。）/2≈1.3万元                                                                                                                                                                                                                                                                                                                                                                                    （8000平方米×10元/平方米）=80000元                                                                                                                                                                                                                                                                                                                             （8000平方米×10元/平方米）=80000元                                                                                                                                                                                                                                                                                                                         

              城镇土地使用税减按30%征收：                                                                                                                                                                                                                                                                                                                                                                                           可减征80000×（1-50%）=4万元                                                                                                                                                                                                                                                                                                                                    可减征80000×（1-70%）=2.4万元                                                                                                                                                                                                                                                                                                                              

              （8000平方米×10元/平方米）=80000元                                                                                                                                                                                                                                                                                                                                                                                   房产税减按50%征收：                                                                                                                                                                                                                                                                                                                                             房产税减按70%征收：                                                                                                                                                                                                                                                                                                                                         

              可减征80000×（1-30%）=5.6万元                                                                                                                                                                                                                                                                                                                                                                                        800万×（1-20%）×1.2%=7.68万元                                                                                                                                                                                                                                                                                                                                 8000万×（1-20%）×1.2%=7.68万元                                                                                                                                                                                                                                                                                                                            

              房产税减按30%征收：                                                                                                                                                                                                                                                                                                                                                                                                   可减征7.68万元×（1-50%）≈3.8万元                                                                                                                                                                                                                                                                                                                              可减征7.68万元×（1-70%）≈2.3万元                                                                                                                                                                                                                                                                                                                          

              800万×（1-20%）×1.2%= 7.68万元                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  

              可减征7.68万元×（1-30%）≈5.4万元                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                

小计          17.2万元                                                                                                                                                                                                                                                                                                                                                                                                              12.7万元                                                                                                                                                                                                                                                                                                                                                        9.6万元                                                                                                                                                                                                                                                                                                                                                     

财政奖励      宁波市：2万元（下表中没列明县（市）区表示没配套）                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 

小计                                                                                                                                                                                                                                                                                           4万元    4万元    4万元    4万元        7万元    4万元    4万元    7万元        4万元    7万元

备注：1、城镇土地使用税计算公式：应纳城镇土地使用税额=应税土地的实际占用面积×每平方米年税额，其中年税额，宁波市分为一级、二级、三级，案例中取平均值宁波市二级土地:10元/平方米计算；                                                                                                                                                                                                        

     2、房产税=房产原值*（1-地税部门减除幅度）*1.2%，地税部门减除幅度在10%-30%之间，案例中取20%计算。