Notice of the Weihai Municipal Administrative Approval Service Bureau and other seven departments on forwarding the Notice of the Shandong Provincial Market Supervision Administration and other seven departments on issuing the implementation plan for impr

Weihai Municipal Administrative Approval Service Bureau Service Bureau and other seven departments

Notice on forwarding the "Notice of the Shandong Provincial Market Supervision Administration and other seven departments on issuing the implementation plan for improving the supporting measures for market entities to close down and promoting the integrated service of closing down registration in Shandong Province"

Weishenfuzi [2023] No. 10

All districts, cities and development zones:

In order to further improve the supporting measures for the closing down system and promote the integrated service of closing down registration, the "Notice of the Shandong Provincial Market Supervision Administration and other seven departments on issuing the implementation plan for improving the supporting measures for market entities to close down and promoting the integrated service of closing down registration in Shandong Province" is now forwarded to you. Please implement it conscientiously in accordance with the requirements of the provincial bureau.

Weihai Administrative Approval Service Bureau

Weihai Human Resources and Social Security Bureau

Weihai Market Supervision Administration

Weihai Medical Security Bureau

Weihai Big Data Center

Weihai Housing Provident Fund Management Center

Weihai Taxation Bureau of the State Administration of Taxation

July 3, 2023

Seven departments including Shandong Provincial Market Supervision Administration

Notice on Issuing the Implementation Plan for Improving Supporting Measures for Market Entities to Close Business and Promoting Integrated Services for Closure Registration in Shandong Province

Lu Shi Jian Zhu Zi [2023] No. 153

To all municipal market supervision bureaus, human resources and social security bureaus, housing provident fund (management) centers, medical insurance bureaus, big data bureaus, administrative approval bureaus, and municipal tax bureaus of Shandong Province under the State Administration of Taxation:

The "Implementation Plan for Improving Supporting Measures for Market Entities to Close Business and Promoting Integrated Services for Closure Registration in Shandong Province" is now issued to you. Please implement it conscientiously.

Shandong Provincial Market Supervision Administration

Shandong Provincial Department of Human Resources and Social Security

Shandong Provincial Department of Housing and Urban-Rural Development

Shandong Provincial Medical Security Bureau

Shandong Provincial Big Data Bureau

Shandong Provincial Taxation Bureau of the State Administration of Taxation

Qingdao Municipal Taxation Bureau of the State Administration of Taxation

June 29, 2023

(This document is publicly released)

Implementation Plan for Improving Supporting Measures for Closure of Market Entities in Shandong Province and Promoting Integrated Services for Closure Registration

In order to fully implement the requirements of the "Regulations on the Registration and Administration of Market Entities" and the "Notice of the People's Government of Shandong Province on Printing and Distributing the Implementation Plan for Deepening the Action Plan for Improving the Business Environment in Shandong Province" (Lu Zhengfa [2023] No. 5), further improve the supporting measures for the suspension of business system, promote the integrated services for suspension of business registration, and provide a "closing business" buffer for market entities with operating difficulties between the "survival" status and the "cancellation" status. This implementation plan is formulated.

1. Work objectives

Focus on the difficulties existing in the current operation of market entities, strengthen the supply of suspension system, and comprehensively integrate the preferential policies and services of market supervision, human resources and social security, housing and construction, medical insurance, administrative approval, taxation and other departments through reform measures such as process reengineering, data sharing, and integrated services. Make every effort to build a closed-loop management of suspension application, suspension policy supply, suspension supervision, and suspension recovery, effectively help difficult market entities overcome difficulties, continuously enhance market vitality, and enhance the sense of gain of the masses.

2. Scope of application

Except as otherwise provided by laws and administrative regulations, market entities may independently decide to suspend business for a certain period of time if they are in business difficulties due to natural disasters, accidents, public health incidents, social security incidents, etc., and there is no situation of endangering national security, damaging social public interests and the legitimate rights and interests of transaction counterparties, and apply to their registration authority for suspension filing in accordance with the law. The cumulative suspension period shall not exceed 3 years.

3. Main measures

(I) Integrated suspension service process. According to the "one-stop" handling standard, the business closure registration and tax, social security, medical insurance, provident fund and other government service matters involved in the closure of market entities are integrated, and through process reengineering and information sharing, the market entities can achieve "one application, one form filling, and simultaneous completion" of closure. Offline, the comprehensive acceptance window of government service halls at all levels is responsible for the unified acceptance, internal circulation, and follow-up supervision of the closure materials of market entities. Online, relying on the "one-stop" service platform for enterprises to open, a "one-stop" service area is established to provide full online services for the closure of market entities. Establish an information sharing mechanism for closed market entities, and the registration authority will promptly share the information of closed market entities with the human resources and social security, medical insurance, taxation, provident fund and other management departments. (Responsible departments: Provincial Market Supervision Bureau, Provincial Department of Human Resources and Social Security, Provincial Department of Housing and Urban-Rural Development, Provincial Big Data Bureau, Provincial Medical Insurance Bureau, Provincial Taxation Bureau, Qingdao Taxation Bureau)

(II) Simplify the tax declaration method. On the basis of fulfilling the tax obligations and withholding obligations in accordance with the law, market entities in the closed state can simplify the income tax declaration in the following way, and no changes will be made within the current year. First, for enterprises that have established branches without legal person status and have declared and prepaid corporate income tax on a monthly basis, after their head office closes down, the head office and all its branches can adjust to quarterly declaration and prepayment from the next quarter; second, for enterprises that have not established branches without legal person status and have declared and prepaid corporate income tax on a monthly basis, after closing down, they can adjust to quarterly declaration and prepayment from the next quarter; third, market entities that declare and prepay personal income tax on a monthly basis can adjust to quarterly declaration and prepayment from the next quarter after closing down; fourth, market entities that are closed down can choose to declare and pay resource tax (excluding water resource tax) on a per-time basis. (Responsible departments: Provincial Taxation Bureau, Qingdao Taxation Bureau)

(III) Social security policy. Market entities should negotiate with employees on labor relations and other related matters in accordance with the law before closing down. During the period of closing down, if the market entity still has a labor relationship with the employees, it should declare and pay various social insurance premiums in full and on time. If the market entity terminates the labor relationship with the employees, it should pay the social insurance premiums in accordance with the regulations and apply to the social security agency for registration of reduction of insured personnel. If an employer encounters serious difficulties in production and operation due to force majeure, it may apply for deferred payment of social insurance premiums in accordance with the provisions of the Social Insurance Law and the Notice on Issues Concerning the Deferred Payment of Social Insurance Premiums by Units with Serious Production and Operation Difficulties (Lu Renshefa [2015] No. 31), etc. The deferred payment period generally does not exceed one year, and no late payment fees will be charged during the deferred payment period. (Responsible departments: Provincial Department of Human Resources and Social Security, Provincial Taxation Bureau, Qingdao Taxation Bureau)

(IV) Medical insurance policy. During the period when a market entity is closed, if the market entity still has a labor relationship with its employees, it shall declare and pay medical insurance premiums on time and in full in accordance with the law. If a market entity terminates its labor relationship with its employees, it shall pay the medical insurance premiums in full in accordance with the regulations and apply to the medical insurance agency for registration of reduction of medical insurance participants. If a market entity fails to pay the medical insurance premiums in full on time during the period when it is closed, after paying the corresponding arrears (including late payment fees), the medical expenses incurred by the insured employees during the period of arrears may be reimbursed in accordance with the regulations. (Responsible departments: Provincial Medical Insurance Bureau, Provincial Taxation Bureau, Qingdao Taxation Bureau)

(V) Allowing deferred payment of housing provident funds. During the period of suspension of business, if the market entity still has a labor relationship with the employees, it shall pay housing provident fund for the employees in accordance with the provisions of the Housing Provident Fund Management Regulations; if it is really difficult to pay, it may apply for a reduction in the payment ratio or deferral of housing provident fund payment in accordance with the law, and then increase the payment ratio or make up the payment after the economic benefits improve. The period of reducing the payment ratio or deferral of payment generally does not exceed one year. If the payment ratio needs to be reduced or deferred after the expiration of the period, the application procedures shall be completed again. (Responsible unit: Provincial Department of Housing and Urban-Rural Development)

(VI) Implement inclusive supervision. Market entities that have filed for suspension of business will no longer be included in the "double random, one public" inspection directory; during the suspension of business, market entities shall fill in and publicize the annual report in accordance with the law within the time specified by the state, and the relevant data may be declared as zero.

The following acts shall not be considered illegal acts:

1. The registered residence/business premises cannot be contacted;

2. The company voluntarily suspends business for more than six consecutive months after opening.

(Responsible unit: Provincial Market Supervision Bureau)

(VII) The suspended entity resumes business. If the market entity fails to apply for an extension upon the expiration of the registered suspension period or has been suspended for more than 3 years, or has independently decided to carry out or has actually carried out business activities during the suspension period, it shall be deemed to have resumed operations and shall announce the termination of suspension on the National Enterprise Credit Information Publicity System within 30 days. If the market entity decides not to operate, it shall promptly handle the cancellation registration.

IV. Implementation steps

(I) Before the end of June, the Provincial Market Supervision Bureau will take the lead and work with the Provincial Department of Human Resources and Social Security, the Provincial Department of Housing and Urban-Rural Development, the Provincial Medical Insurance Bureau, the Provincial Big Data Bureau, the Provincial Taxation Bureau, and the Qingdao Taxation Bureau to formulate and issue the "Implementation Plan for Improving Supporting Measures for Suspension of Market Entities in Shandong Province and Promoting Integrated Services for Suspension Registration".

(II) Starting from July 1, government service halls at all levels will fully implement the "one-stop service" for suspension of market entities.

(III) Before the end of October, relying on the "one-stop service" service platform for enterprises to open, complete the construction of the "one-stop service" service area to provide full online services for market entities to handle suspension registration.

V. Guarantee measures

(I) Improve ideological awareness. All departments at all levels should fully understand the significance of the suspension system, effectively strengthen the organization, leadership and overall coordination of the suspension work of market entities in their regions and departments, and provide a buffer period for suspended market entities to overcome short-term operating difficulties through the implementation of supporting policies.

(ii) Promote departmental coordination. Market supervision, administrative approval, human resources and social security, housing and construction, medical insurance, taxation and other departments should strengthen departmental coordination and data sharing, establish a difficult consultation mechanism, further optimize the service process, innovate supervision methods, standardize information disclosure, strengthen policy guidance, and continuously deepen the suspension integrated service to reduce the maintenance cost of market entities. Actively encourage all cities to introduce more powerful and more effective supporting policies.

(iii) Strengthen publicity and training. Widely publicize the reform measures of the suspension integrated service through various channels and various media to improve public awareness, so that more market entities can understand the policies, make good use of the policies, and enjoy the benefits of reform. All departments should strengthen policy interpretation, organize business training, and guide market entities with suspension needs to handle relevant procedures in a timely manner in the process of performing their duties.

(iv) Pay attention to experience summary. Establish a dynamic work tracking mechanism to fully grasp the implementation of policies. Summarize and promote typical experiences, mature practices, and effective measures in a timely manner, and consolidate good experiences and practices that have been proven effective in practice in the form of systems.