Liaoning Provincial Finance issued 65 measures to support economic stability.

　　First, intensify efforts to implement the policy of tax refund for tax refund.

　　The national policy has made it clear that seven industries, including wholesale and retail, will be included in the scope of the policy on the basis that enterprises in six industries, such as manufacturing, will refund the stock tax allowance in full and the incremental tax allowance in full on a monthly basis. The financial department of the province should go all out to do a good job of tax refund and promote the implementation of policies in accordance with the relevant national arrangements. First, speed up the progress of tax refund. The state has made it clear that the centralized refund of the stock tax allowance will be basically completed before June 30. Financial departments at all levels should strengthen coordination and cooperation with taxation and the People’s Bank of China, unify policies, realize information sharing, form a joint effort, and push forward the work to ensure that the stocks of small enterprises and medium-sized and large enterprises in manufacturing industries are basically completed within the specified time. The second is to strengthen financial security. Since the beginning of this year, the provincial finance has issued 60.86 billion yuan of financial subsidies to counties, an increase of 26.76 billion yuan over the same period of last year. Among them, the central government has issued 14.42 billion yuan of transfer payment funds for tax refund subsidies, tax reduction and fee reduction and key people’s livelihood in our province, all of which have been allocated to cities and counties. In the next step, after the introduction of the tax refund policy, financial departments at all levels should analyze and measure the financial impact as soon as possible, establish a fund pre-allocation mechanism, increase the allocation of treasury funds, and effectively protect the demand for tax refund funds of county financial departments. The implementation of the tax refund policy must not be affected by the guarantee of treasury funds. The third is to strengthen the risk prevention of tax refund. Municipal Finance Bureau should strengthen dynamic monitoring through the financial direct fund system, golden tax phase III and other systems to ensure the safe and efficient use of funds. We should cooperate with the tax authorities to intensify tax inspection,Resolutely prevent enterprises from defrauding tax rebates by falsely issuing VAT invoices, and at the same time guard against illegal issues such as excessive tax collection and inflated fiscal revenue in order to achieve revenue targets. The fourth is to strengthen policy propaganda. It is necessary to publicize and interpret through multiple channels, dispel doubts and doubts from multiple angles, help guide market players to make full use of various support policies, do a good job in supervision and inspection of policy implementation, and ensure that the enterprise value-added tax allowance is "willing to refund".　

　　Second, take multiple measures to accelerate the progress of fiscal expenditure.

　　Recently, the provincial department plans to issue "Several Measures on Strengthening the Management of Budget Implementation in 2022". Municipalities should formulate relevant implementation rules in light of local conditions, and further implement the requirements for accelerating expenditure progress. The first is to speed up the allocation of funds. It is necessary to complete the allocation, release and revitalization of existing funds within the prescribed time limit. Except for special projects such as factual settlement, the projects arranged in the 2022 budget should be released before June 30. If they are not released within the time limit, all the total budgets will be recovered and used as a whole. The superior transfer payment funds received in the implementation should be distributed and released within 30 days, and the municipal and county financial departments should distribute and release the direct funds within 15 days. After the competent department of the project comes up with the fund allocation plan and improves the performance management and other elements, the funds with the conditions for release should be completed within 3 working days. The second is to strengthen the assessment of expenditure progress. Municipalities should refer to the practice of ministries and agencies, establish a list of key project allocation and expenditure schedule management, and dispatch and report on a monthly basis. The funds that can be implemented in specific projects can be refined, especially if the main body of project implementation is small, medium and micro enterprises or individual industrial and commercial households, it is necessary to directly reach the specific project implementation unit and reduce intermediate links. Strengthen the assessment of direct funds management, and if the projects specified by the central and provincial governments are not included in the direct scope, in 2022, the province will veto the financial performance assessment of the city with one vote, and the areas that expand the direct funds scope will be given extra incentives. The third is to strengthen the rigid budget constraints. Standardize the behavior of budget adjustment and adjustment, and do not weaken the budget constraints for one-sided pursuit of expenditure progress, and establishThe control mechanism of "budget first, indicators later, expenditure later" and "budget balance control indicator balance and indicator balance control fund payment" prohibits spending beyond budget and without budget or conducting government procurement, and it is strictly forbidden to illegally allocate treasury funds to financial special accounts.　

　　Third, make efforts to accelerate the issuance and use of special bonds

　　The state clearly requires that this year’s new special bonds be issued before the end of June and basically used before the end of August. The financial department of the whole province should do a good job of implementation, and play an important role in stabilizing growth and investment as soon as possible. First, do a good job in preparation for the issuance. It is necessary to make good use of the new debt limit, speed up the issuance progress, make an appointment with the Ministry of Finance for the issuance time and put on record relevant materials in time, issue a bond rating report in advance with credit rating agencies, and complete the disclosure of bond issuance information in time to ensure that the issuance is completed before June 30 after the approval of the provincial government. The second is to strengthen the management of bond funds. Establish a bond fund pre-allocation mechanism to ensure the implementation of bond projects as soon as possible and play a stimulating role in investment. With reference to the management mode of direct financial funds and the implementation of integrated dynamic supervision, from July 15, a ten-day bond reporting scheduling system will be established to further accelerate the disbursement and use of this batch of bond funds. If actual expenditures are not formed before the end of August, cross-regional adjustments will be made according to procedures. The third is to do a good job in project reserve and construction. Municipalities should adhere to the principle of "funds follow projects", expand the areas of special bond support, and strengthen project planning reserves around new infrastructure and new energy projects. It is necessary to optimize and improve the existing projects, grab all the work ahead and do it in practice, speed up the construction progress reasonably, ensure that projects in various fields have the conditions to start construction, and form more physical workload.　

　　Fourth, precise policy, and promote the effective implementation of the policy of helping enterprises to bail out.　

　　Affected by the impact of the epidemic, all kinds of enterprises, especially small and medium-sized enterprises, are facing great difficulties in their business development. The financial department of the whole province should implement the new policies related to enterprises issued by the provincial government this time together with the previous policies to help enterprises out, optimize services, provide accurate support, and help enterprises tide over the difficulties in a timely manner. First, make good use of government financing guarantees and other policies. Municipal Finance Bureau should actively do a good job of docking with provincial guarantee groups, support local government financing guarantee institutions to become better and stronger, and give inclined support in terms of capital replenishment and risk compensation, so as to better play the role of financing credit enhancement for small and micro enterprises and "agriculture, rural areas and farmers". It is necessary to strictly implement the guarantee fee subsidy policy stipulated by the provincial government. On the basis of the 0.5% annual guarantee fee subsidy given by the provincial finance, the municipal finance will give 0.5% guarantee fee subsidy. Conditional cities can further increase the guarantee fee subsidy. The second is to implement government procurement policies to promote the development of small and medium-sized enterprises. This time, we have increased government procurement support for small and medium-sized enterprises, increased the price deduction ratio of goods and services procurement projects for small and micro enterprises, gradually increased the share of government procurement projects reserved for small and medium-sized enterprises, and encouraged purchasers to set up an advance payment of not less than 30% for procurement contracts awarded to small and medium-sized enterprises. The purpose of the above policies is to increase the cash flow of SMEs. Municipalities should do their best to implement policies, especially actively promote the departments of development and reform, industrial letter, housing construction, transportation, water conservancy, commerce, etc., and implement the requirements for reserved shares in the field of government procurement projects to which the bidding law applies.Ensure that SMEs really enjoy the policy dividend. At the same time, the financial department of the province should strengthen supervision, ensure that all kinds of market participants participate in government procurement activities on an equal footing, and treat all kinds of market participants equally in accordance with the requirements of building a unified national market. Continuing to clean up the field of government procurement violates the provisions and practices of unified market construction, and may not illegally limit the location, ownership form and organization form of enterprises, or set other unreasonable conditions to exclude or restrict enterprises from participating in procurement activities. The third is to increase the holdover of social security fees and support for stable posts. The state has made it clear that three insurance premium policies, such as catering and retail, will be implemented by stages until the end of this year, and will be extended to 17 poor industries, such as small and medium-sized enterprises, which are greatly affected by the epidemic and have difficulties in production and operation; Increase the proportion of returning large enterprises from 30% to 50%; Additional one-time post expansion subsidies, etc. At present, we are working with the Provincial People’s Social Welfare Department to study and formulate specific implementation policies. After the document is issued, cities should strictly implement it to ensure that the policies are enjoyed. At the same time, it is necessary to fully consider the factors of deferred payment of insurance premiums, strictly implement the provincial and municipal sharing mechanism of enterprise pensions, and put the shared funds in place on time and in full to ensure the timely and full payment of pensions in the province. The fourth is to implement the support policy for civil aviation enterprises. The state implements phased operation subsidies for domestic passenger flights, and the required funds are shared by the central finance and the financial department where the flight takes off. Relevant cities should promptly formulate detailed rules for the implementation of local subsidy fund management, do a good job in the declaration, release and liquidation of subsidy funds, and ensure that policies are put in place.Relieve the operating pressure of civil aviation enterprises.　

　　V. Improve measures to support the expansion of domestic demand and stabilize foreign trade.

　　To promote steady growth, we must smooth the economic cycle and enhance the endogenous power of economic development through the two-wheel drive of domestic demand and foreign trade. The financial departments of the whole province should combine the current situation, innovate support methods, optimize policy supply, help stabilize investment, promote consumption and stabilize foreign trade. First, actively expand effective investment. Since the beginning of this year, the provincial finance has allocated 8.19 billion yuan for infrastructure construction to support agriculture, forestry, water conservancy, ecological and environmental protection and major national strategic projects; Raise vehicle purchase tax revenue to subsidize cities and counties by 4.16 billion yuan, focus on supporting the construction of key transportation projects such as the reconstruction and expansion of Suizhong (Hebei-Liaoning boundary) to Panjin section of Jingha Expressway, and strive to promote some major projects and provincial key projects determined by the provincial party committee and government. Municipal Finance Bureau should cooperate with relevant departments to strengthen the audit of project funds, to ensure that the funds are concentrated on major projects that are fully prepared for the preliminary work and can quickly form the physical workload. At the same time, it is necessary to innovate the capital investment mechanism, give full play to the role of financial funds to stimulate social capital investment and expand effective investment. The second is to promote the sustained recovery of consumption. The provincial finance has allocated 130 million yuan to promote consumption, supporting cities to cooperate with financial institutions and e-commerce platforms, promoting consumption willingness in various ways, and encouraging the holding of shopping festivals to promote consumption activities. We cooperated with the Provincial Department of Commerce to formulate the Notice on Doing a Good Job in Promoting Consumption. Municipalities should, in accordance with the requirements of the provincial work plan and in combination with the actual situation in the region, pay close attention to the introduction of specific implementation plans and intensify efforts to promote consumption recovery. The third is to support the stabilization of foreign trade and foreign investment. This year, the provincial finance raised 520 million yuan,It is used to cash in the rewards of attracting investment and high-quality foreign investment projects, support foreign trade enterprises to insure export credit insurance and carry out policy financing, encourage enterprises to diversify online and offline to explore the international market, and help foreign trade enterprises solve problems. Municipal Finance Bureau should cooperate with commercial departments to strengthen project reserves, improve project quality, put policies and funds on projects as soon as possible, and improve the efficiency in the use of funds.　

　　Six, improve the mechanism, and effectively protect the basic livelihood.

　　We must adhere to the people-centered development thinking, adhere to the basics, take the bottom line, and make up for shortcomings, and strive to solve the problem of "urgent difficulties and worries" of the masses and ensure the basic livelihood of the people in need. The first is to implement the phased support policy for housing provident fund. Municipal Finance Bureau shall, in accordance with the relevant provisions of the state and the province, actively cooperate with relevant departments to implement phased support policies such as delaying the payment of housing provident fund and increasing the amount of housing provident fund rental. The second is to improve the agricultural transfer population support policy. The Ministry of Provincial Affairs is studying and revising the "Administrative Measures for Citizen Incentive Funds for Agricultural Transfer Population", increasing the incentives for newly settled population and increasing the incentives for compulsory education for accompanying children. Municipal Finance Bureaus should base themselves on local conditions, strengthen fund management, allocate funds in strict accordance with the measures for fund management, tilt funds to counties with many agricultural transfer populations and financial difficulties, and promote the allocation of financial resources to be "portable and portable". The third is to implement the social and people’s livelihood security measures. Recently, the provincial government issued the Notice of the General Office of the People’s Government of Liaoning Province on improving the minimum living security for urban and rural residents, providing assistance and support for the destitute, raising orphans’ basic living and streamlining the living allowance standard for retired workers in the 1960s. The provincial finance has issued a subsidy of 4.57 billion yuan to implement the above-mentioned bidding policy. Municipalities should, in accordance with the requirements of direct fund management, allocate subsidy funds in a timely manner to ensure that relief funds such as subsistence allowances, destitute support funds and orphans’ basic living are paid in full and on time to the needy people.