上次笔者针对上海市人社局所发布关于疫情时期企业如何发放工资的相关法律议题进行解读，具体可见上回文章——《劳动者被隔离了，企业如何发放工资？》。这次，2022年2月国家发改委领头联合财政部、人社部、诸多部门发布《关于促进服务业领域困难行业恢复发展的若干政策》（以下简称为“《政策》”），为支持并保障疫情下各大中小企业于疫情特殊时期的经济发展，该政策明确了中央对疫情时期诸多受疫情影响的行业所采取的经济纾困扶持措施。
Last time, the author interpreted some legal issues issued by Shanghai Municipal Human Resources and Social Security Bureau regarding how employers should pay wages during the Covid-19 period. For more details, please refer to the previous post— If employees are quarantined, how does an enterprise pay wages? This time, 14 authorities led by the National Development and Reform Commission jointly released on February 18, 2022, the Several Policy Measures on Boosting the Recovery of Enterprises in Difficulty in the Service Sector (the "Policy"). In order to support and guarantee the economic development of small and medium-sized enterprises (SMEs) in the special period of the epidemic, the Policy clarifies the economic relief and support measures adopted by the Central Government to many industries affected during the epidemic.
其中，为舒缓一些服务业中小企业不仅面临着由于疫情影响导致的经营惨淡、停产停业，还须面临如场地租金等高额经营成本支出的困境，《政策》第六条指出部分服务业小微企业及个体工商户在满足特定条件下将可以享受《政策》所带来的租金减免优惠。具体而言，可参考如下表格的详细说明：
Specifically, for the purpose of easing the situation that SMEs in the service sector not only face dismal business operation and production, and even suspension caused by the impact of the epidemic, but also have to face the plight of high operating costs such as venue rental, Article 6 of the Policy points out that certain SMEs and individual businesses in the service industry may enjoy the rent reduction or exemption preferential treatment offered by the Policy under certain conditions. Specifically, please refer to the detailed instructions in the following table:
经营主体所在地区 | 承租房屋属性 | 适用优惠（目前仅2022年度） |
疫情中高风险地区 | 国有房屋 | 减免6个月租金 |
疫情低风险地区 | 国有房屋 State-owned Properties | 减免3个月租金 |
疫情中高风险地区 | 其他非国有房屋 Other non-State-owned Properties | 鼓励协商分担损失 |
疫情低风险地区 | 其他非国有房屋 | 鼓励协商分担损失 |
在适用该政策时，应注意下列几点情形：
In the application of this Policy, attention should be paid to the following:
1. 该政策适用主体仅为小微企业及个体工商户。目前最新小微企业的认定标准，根据财政部及国家税务总局于2022年所发布《关于进一步实施小微企业“六税两费”减免政策的公告》及国家税务总局于同年所发布《国家税务总局关于进一步实施小微企业“六税两费”减免政策有关征管问题的公告》，小微企业的判定标准是指“从事国家非限制和禁止行业，且同时符合年度应纳税所得额不超过300万元、从业人数不超过300人、资产总额不超过5000万元等三个条件的企业”。
The policy only applies to small and medium-sized enterprises (SMEs) and individual businesses. The latest standards for identification of SMEs are determined according to the Announcement on Further Implementation of "Six Taxes and Two Surcharges" Relief Policies for Small and Medium-sized Enterprises promulgated by the Ministry of Finance and State Administration of Taxation in 2022 and the STA Announcement on Issues Relating to Administration of Tax Collection for Further Implementation of "Six Taxes and Two Surcharges" Relief Policy for Micro and Small Enterprises promulgated by the State Administration of Taxation in the same year, the small and medium-sized enterprises shall refer to “enterprises engaging in industries which are not restricted or prohibited by the State and satisfying three conditions, namely, the annual taxable income amount does not exceed CNY3 million, the staff headcount does not exceed 300 and the total amount of assets does not exceed CNY50 million.”
2. 本政策规定依据《政策》适用主体承租不同房屋属性而适用不同的减租优惠。仅有承租国有房屋的经营主体，按其所在地区可减免6个月或3个月的租金；承租其他非国有房屋，《政策》鼓励租赁双方在平等协商的基础上合理分担疫情带来的损失。其中，国有房屋指包括国有企业和政府部门、高校研究院所等行政事业单位的房屋，以及中央所属国有房屋，包括有关部门、中央企业、中央高校和研究院所等所属国有房屋。
This Policy provides that different rent reduction preferences are applicable to a subject for the lease of different properties in accordance with the Policy. Only the business operator that leases the state-owned properties may be subject to six months or three months' rent reduction or exemption according to the area where it is located; if it leases any other non-state-owned properties, the Policy encourages the lessor and the lessee to reasonably share the losses from the epidemic on the basis of equal negotiation. In particular, the "state-owned properties" refers to the properties of such administrative institutions as state-owned enterprises and government departments, colleges and universities and research institutes as well as the state-owned properties belonging to the Central Government, including the state-owned properties belonging to the relevant departments, central enterprises, central colleges and universities and research institutes.
3. 此外，减免租金的房屋业主，如2022年缴纳房产税、城镇土地使用税确有困难的，可向当地税务局申请税收减免。以上海市来说，《上海市全力防控疫情支持服务企业平稳健康发展若干政策措施》也规定了纳税人主动减免承租人租金且缴纳房产税、城镇土地使用税确有困难的，可登陆上海市电子税务局进行自行申报，办理相关减免税手续。
In addition, property owners that have granted rent reduction or exemption may apply for tax reduction or exemption to local tax bureaus if they have genuine difficulties in paying property taxes and urban land use taxes in 2022. For example, in the Shanghai area, the Several Policies and Measures of Shanghai Municipality on All-out Efforts in Epidemic Prevention and Control to Support and Serve Enterprises for Their Stable and Sound Development also stipulates that where a taxpayer takes the initiative to reduce or exempt rents from tenants and has genuine difficulty in paying property tax and urban land use tax, it may log onto the Shanghai Electronic Taxation Bureau to file tax returns on its own and go through the relevant tax reduction and exemption formalities.
4. 最后，如符合本《政策》规定的经营主体拟申请减租的，应提交如下图相应免租申请函，如有需要根据您自身情况定制的免租申请函可及时洽询联系本律师团队。
Finally, if a business operator that meets the requirements of this Policy intends to apply for a exemption of rent, it shall submit the application letter for reduction as shown below, If you need a customized rent exemption application letter based on your own situation, please contact our lawyer team in a timely manner.
