Notice of the National Development and Reform Commission, Ministry of Industry and Information Technology, Ministry of Finance, and People's Bank of China on Doing a Good Job in Key Cost Reduction Work in 2019 (NDRC [2019] No. 819)
Ministry of Public Security, Ministry of Civil Affairs, Ministry of Justice, Ministry of Human Resources and Social Security, Ministry of Natural Resources, Ministry of Ecology and Environment, Ministry of Housing and Urban Rural Development, Ministry of Transport, Ministry of Water Resources, Ministry of Agriculture and Rural Affairs, Ministry of Commerce, Ministry of Emergency Response, State owned Assets Supervision and Administration Commission, General Administration of Customs, State Administration of Taxation, General Administration for Market Regulation, Bureau of Statistics, China Banking and Insurance Regulatory Commission, China Securities Regulatory Commission, Energy Bureau, Forestry and Grassland Bureau, Railway Bureau, Civil Aviation Bureau, Foreign Exchange Bureau, Intellectual Property Bureau, China Railway Corporation, provinces, autonomous regions, municipalities directly under the central government, planned cities, deputy provincial capital cities, Xinjiang Production and Construction Corps Development and Reform Commission, Ministry of Industry and Information Technology (MIIT), Finance Department (Bureau), Price Bureau, People's Government Bank Shanghai headquarters, branches, business management departments, central branches in provincial capitals, and central branches in sub provincial cities:
Over the past three years, various regions and relevant departments have conscientiously implemented the decisions and deployments of the Party Central Committee and the State Council, deeply promoted the work of reducing the costs of real economy enterprises, and achieved significant results. The annual target tasks have been successfully completed. In order to implement the spirit of the Central Economic Work Conference, carry out the key tasks of cost reduction proposed in the Government Work Report, and reduce the costs of real economy enterprises, the Inter Ministerial Joint Conference on Cost Reduction will focus on organizing and implementing 27 tasks in 8 aspects in 2019.
1、 Overall requirements
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。
2、 Continue to promote large-scale tax cuts and fee reductions
（1） Reduce the value-added tax rate. Implement policies such as reducing the tax rate of 16% in manufacturing and other industries to 13%, and reducing the tax rate of 10% in transportation, construction and other industries to 9%, to ensure that the tax burden of all industries is only reduced and not increased. The newly added tax credits for taxpayers after the implementation of the policy shall be refunded in accordance with relevant regulations. Continue to move towards the direction of promoting three or two tax rates and simplifying the tax system.
（2） Intensify tax reductions and exemptions. Implement policies such as raising the value-added tax threshold for small-scale taxpayers from 30000 yuan to 100000 yuan for monthly sales, and providing preferential income tax for small and micro enterprises. Expand the policy of accelerated depreciation of fixed assets to all manufacturing sectors.
（3） Clean up and standardize government funds. Reduce the collection standards for national major water conservancy project construction funds and airline civil aviation development funds by half. By the end of 2024, the cultural construction fees for central state-owned enterprises and institutions will be halved, and each province (region, city) will be authorized to reduce this fee by 50% for local enterprises, institutions, and individuals. For eligible investments in vocational education established by pilot enterprises for the integration of industry and education, the policy of offsetting the education surcharge and local education surcharge payable for the current year by 30% of the investment amount shall be implemented.
（4） Continue to clean up and standardize fees related to enterprises. Clean up and standardize some administrative fees established by the central government, reduce or waive real estate registration fees, adjust the conditions for reducing patent fees, and lower the fees for entry and exit permits such as private ordinary passports, some trademark registrations, and radio frequency occupation. Carry out special governance on the charging behavior of government departments, industry associations and chambers of commerce, and intermediary agencies, effectively regulate the administrative approval of intermediary service fees, further clean up and regulate the fees of associations and chambers of commerce related to enterprises, and further break the monopoly of intermediary services.
（5） Continuously promote network acceleration and cost reduction. Reduce broadband tariffs for small and medium-sized enterprises by another 15% and average mobile network traffic tariffs by more than 20%.
（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。
三、加大金融对实体经济的支持力度
（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。
（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。
（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。
（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
（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。
四、持续降低制度性交易成本
（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。
（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。
（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。
（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。
五、明显降低企业社保缴费负担
（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%。
（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。
（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%。
（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。
六、继续降低用能用地成本
（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%。
（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。
（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。
七、推进物流降本增效
（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。
（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。
（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。
八、提高资金周转效率
（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。
九、支持企业内部挖潜
（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。
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
Ministry of Industry and Information Technology
财 政 部
人 民 银 行
2019年5月7日
