各(ge)省、自治(zhi)區、直轄市(shi)人(ren)民政(zheng)府，國務院各(ge)部委、各(ge)直屬機構：

    小(xiao)型(xing)微型(xing)企(qi)業(ye)在(zai)增加就業(ye)、促進經(jing)濟增長、科技創(chuang)新與社(she)會(hui)和諧(xie)穩(wen)定(ding)等方(fang)面具(ju)有(you)不(bu)可替代(dai)的(de)(de)(de)(de)作用，對(dui)國(guo)民經(jing)濟和社(she)會(hui)發展具(ju)有(you)重(zhong)要(yao)的(de)(de)(de)(de)戰(zhan)略意(yi)(yi)義。黨中(zhong)央、國(guo)務院高度重(zhong)視(shi)小(xiao)型(xing)微型(xing)企(qi)業(ye)的(de)(de)(de)(de)發展，出臺了一(yi)系列(lie)財稅(shui)金融扶持政策，取得了積極成效(xiao)。但受國(guo)內外復雜多變的(de)(de)(de)(de)經(jing)濟形(xing)勢(shi)影(ying)響，當前，小(xiao)型(xing)微型(xing)企(qi)業(ye)經(jing)營壓(ya)力(li)大(da)、成本上升、融資困難(nan)和稅(shui)費偏重(zhong)等問題仍很突出，必須引起高度重(zhong)視(shi)。為進一(yi)步(bu)支持小(xiao)型(xing)微型(xing)企(qi)業(ye)健康(kang)發展，現提出以下意(yi)(yi)見。

    一、充分認識進一步支持小型微型企業健康發展的重要意義

    （一）增(zeng)強做好小型(xing)(xing)微(wei)型(xing)(xing)企(qi)(qi)業工作的(de)(de)信(xin)心(xin)(xin)。各級政府和有關部(bu)門(men)對(dui)(dui)當前(qian)小型(xing)(xing)微(wei)型(xing)(xing)企(qi)(qi)業發展(zhan)(zhan)面臨的(de)(de)新情況(kuang)、新問題要高(gao)度重視，增(zeng)強信(xin)心(xin)(xin)，加大支持(chi)力度，把支持(chi)小型(xing)(xing)微(wei)型(xing)(xing)企(qi)(qi)業健康(kang)發展(zhan)(zhan)作為鞏(gong)固和擴大應對(dui)(dui)國際(ji)金融危(wei)機沖擊成果、保持(chi)經濟平(ping)(ping)穩(wen)較快發展(zhan)(zhan)的(de)(de)重要舉(ju)措(cuo)，放在更加重要的(de)(de)位置上。要科學分析(xi)，正確(que)把握，積極(ji)研究采取更有針對(dui)(dui)性(xing)的(de)(de)政策措(cuo)施，幫助小型(xing)(xing)微(wei)型(xing)(xing)企(qi)(qi)業提振信(xin)心(xin)(xin)，穩(wen)健經營(ying)，提高(gao)盈利水平(ping)(ping)和發展(zhan)(zhan)后勁，增(zeng)強企(qi)(qi)業的(de)(de)可持(chi)續發展(zhan)(zhan)能力。

    二、進一步加大對小型微型企業的財稅支持力度

    （二(er)）落實(shi)支持小(xiao)型微型企(qi)業(ye)(ye)(ye)(ye)發展(zhan)的(de)(de)(de)各(ge)項(xiang)稅(shui)(shui)(shui)(shui)(shui)(shui)收優(you)惠政策(ce)。提(ti)高(gao)增(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)和營(ying)業(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)起征(zheng)點；將(jiang)(jiang)小(xiao)型微利企(qi)業(ye)(ye)(ye)(ye)減半征(zheng)收企(qi)業(ye)(ye)(ye)(ye)所得(de)稅(shui)(shui)(shui)(shui)(shui)(shui)政策(ce)，延長到2015年(nian)底并擴大范(fan)圍(wei)；將(jiang)(jiang)符(fu)合條件的(de)(de)(de)國(guo)家中(zhong)小(xiao)企(qi)業(ye)(ye)(ye)(ye)公共(gong)服(fu)務(wu)示范(fan)平臺中(zhong)的(de)(de)(de)技術類(lei)服(fu)務(wu)平臺納入(ru)現(xian)行科技開發用品進(jin)口(kou)稅(shui)(shui)(shui)(shui)(shui)(shui)收優(you)惠政策(ce)范(fan)圍(wei)；自2011年(nian)11月(yue)1日(ri)至(zhi)2014年(nian)10月(yue)31日(ri)，對金(jin)融機(ji)構(gou)(gou)(gou)與小(xiao)型微型企(qi)業(ye)(ye)(ye)(ye)簽訂(ding)的(de)(de)(de)借(jie)款合同免(mian)征(zheng)印花稅(shui)(shui)(shui)(shui)(shui)(shui)，將(jiang)(jiang)金(jin)融企(qi)業(ye)(ye)(ye)(ye)涉農(nong)貸款和中(zhong)小(xiao)企(qi)業(ye)(ye)(ye)(ye)貸款損失準備金(jin)稅(shui)(shui)(shui)(shui)(shui)(shui)前扣(kou)除政策(ce)延長至(zhi)2013年(nian)底，將(jiang)(jiang)符(fu)合條件的(de)(de)(de)農(nong)村金(jin)融機(ji)構(gou)(gou)(gou)金(jin)融保險收入(ru)減按3%的(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)率征(zheng)收營(ying)業(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)政策(ce)延長至(zhi)2015年(nian)底。加(jia)快推進(jin)營(ying)業(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)改(gai)征(zheng)增(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)試點，逐步解(jie)決服(fu)務(wu)業(ye)(ye)(ye)(ye)營(ying)業(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)重(zhong)復征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)問題。結合深化稅(shui)(shui)(shui)(shui)(shui)(shui)收體制(zhi)改(gai)革，完善(shan)結構(gou)(gou)(gou)性減稅(shui)(shui)(shui)(shui)(shui)(shui)政策(ce)，研究進(jin)一步支持小(xiao)型微型企(qi)業(ye)(ye)(ye)(ye)發展(zhan)的(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)收制(zhi)度。

    （三）完善財政資金(jin)(jin)支持(chi)政策(ce)。充(chong)分發揮現(xian)有中小企業(ye)專項資金(jin)(jin)的支持(chi)引(yin)導(dao)作(zuo)用，2012年將資金(jin)(jin)總規模(mo)由128.7億元擴大至141.7億元，以后(hou)逐年增加。專項資金(jin)(jin)要(yao)體現(xian)政策(ce)導(dao)向(xiang)，增強針對性(xing)、連續性(xing)和(he)(he)可(ke)操作(zuo)性(xing)，突出資金(jin)(jin)使用重(zhong)點，向(xiang)小型(xing)微型(xing)企業(ye)和(he)(he)中西部地區(qu)傾斜(xie)。

    （四）依法設立(li)國家中小企業(ye)(ye)發展(zhan)基金(jin)(jin)(jin)。基金(jin)(jin)(jin)的(de)(de)資(zi)(zi)金(jin)(jin)(jin)來源包括(kuo)中央(yang)財(cai)政預算安(an)排(pai)、基金(jin)(jin)(jin)收益、捐(juan)贈等。中央(yang)財(cai)政安(an)排(pai)資(zi)(zi)金(jin)(jin)(jin)150億(yi)(yi)元，分5年(nian)到位(wei)，2012年(nian)安(an)排(pai)30億(yi)(yi)元。基金(jin)(jin)(jin)主要(yao)用于(yu)引(yin)導(dao)地方、創業(ye)(ye)投資(zi)(zi)機構及(ji)其(qi)他社(she)會資(zi)(zi)金(jin)(jin)(jin)支持處于(yu)初創期的(de)(de)小型微型企業(ye)(ye)等。鼓勵向(xiang)基金(jin)(jin)(jin)捐(juan)贈資(zi)(zi)金(jin)(jin)(jin)。對企事業(ye)(ye)單(dan)位(wei)、社(she)會團體和(he)個人等向(xiang)基金(jin)(jin)(jin)捐(juan)贈資(zi)(zi)金(jin)(jin)(jin)的(de)(de)，企業(ye)(ye)在年(nian)度利潤總額(e)12%以內(nei)的(de)(de)部(bu)分，個人在申報個人所得稅(shui)(shui)應納稅(shui)(shui)所得額(e)30%以內(nei)的(de)(de)部(bu)分，準(zhun)予在計算繳納所得稅(shui)(shui)稅(shui)(shui)前扣(kou)除。

    （五）政府(fu)(fu)(fu)采(cai)(cai)購(gou)(gou)(gou)(gou)支持(chi)小型(xing)(xing)微(wei)(wei)型(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)發展。負有編制部門(men)預算職責(ze)的(de)各部門(men)，應當安排不(bu)低于年度政府(fu)(fu)(fu)采(cai)(cai)購(gou)(gou)(gou)(gou)項目(mu)預算總額18%的(de)份額專門(men)面向(xiang)小型(xing)(xing)微(wei)(wei)型(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)采(cai)(cai)購(gou)(gou)(gou)(gou)。在政府(fu)(fu)(fu)采(cai)(cai)購(gou)(gou)(gou)(gou)評審中，對(dui)小型(xing)(xing)微(wei)(wei)型(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)產(chan)品可視(shi)不(bu)同行業(ye)(ye)情況給予(yu)6%-10%的(de)價(jia)格扣除(chu)。鼓(gu)勵大中型(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)與(yu)小型(xing)(xing)微(wei)(wei)型(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)組成(cheng)聯(lian)(lian)合體(ti)共同參加政府(fu)(fu)(fu)采(cai)(cai)購(gou)(gou)(gou)(gou)，小型(xing)(xing)微(wei)(wei)型(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)占聯(lian)(lian)合體(ti)份額達到(dao)30%以上的(de)，可給予(yu)聯(lian)(lian)合體(ti)2%-3%的(de)價(jia)格扣除(chu)。推進政府(fu)(fu)(fu)采(cai)(cai)購(gou)(gou)(gou)(gou)信用擔(dan)保(bao)試(shi)點，鼓(gu)勵為小型(xing)(xing)微(wei)(wei)型(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)參與(yu)政府(fu)(fu)(fu)采(cai)(cai)購(gou)(gou)(gou)(gou)提供投標(biao)擔(dan)保(bao)、履約擔(dan)保(bao)和(he)融資擔(dan)保(bao)等服務。

    （六）繼續減免(mian)部分(fen)涉(she)(she)企收(shou)(shou)(shou)(shou)費(fei)并清理(li)取消(xiao)各(ge)種(zhong)不合規收(shou)(shou)(shou)(shou)費(fei)。落(luo)實中央和(he)(he)省級財(cai)政(zheng)、價格主管部門(men)已公布取消(xiao)的(de)(de)行(xing)(xing)政(zheng)事(shi)業(ye)性(xing)(xing)收(shou)(shou)(shou)(shou)費(fei)。自2012年1月1日至2014年12月31日三(san)年內對(dui)小型(xing)微型(xing)企業(ye)免(mian)征部分(fen)管理(li)類、登記類和(he)(he)證照類行(xing)(xing)政(zheng)事(shi)業(ye)性(xing)(xing)收(shou)(shou)(shou)(shou)費(fei)。清理(li)取消(xiao)一批各(ge)省（區、市）設立的(de)(de)涉(she)(she)企行(xing)(xing)政(zheng)事(shi)業(ye)性(xing)(xing)收(shou)(shou)(shou)(shou)費(fei)。規范涉(she)(she)及(ji)行(xing)(xing)政(zheng)許可和(he)(he)強(qiang)制(zhi)準入的(de)(de)經營(ying)服(fu)務性(xing)(xing)收(shou)(shou)(shou)(shou)費(fei)。繼續做好收(shou)(shou)(shou)(shou)費(fei)公路專項清理(li)工作，降低(di)企業(ye)物流成本。加大(da)對(dui)向企業(ye)亂(luan)收(shou)(shou)(shou)(shou)費(fei)、亂(luan)罰款和(he)(he)各(ge)種(zhong)攤派(pai)行(xing)(xing)為監督檢查的(de)(de)力度(du)，嚴(yan)格執行(xing)(xing)收(shou)(shou)(shou)(shou)費(fei)公示制(zhi)度(du)，加強(qiang)社會和(he)(he)輿論監督。完善(shan)涉(she)(she)企收(shou)(shou)(shou)(shou)費(fei)維(wei)權機制(zhi)。

    三、努力緩解小型微型企業融資困難

    （七）落實(shi)支(zhi)持(chi)(chi)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)發(fa)(fa)展(zhan)的(de)各項(xiang)金(jin)(jin)融(rong)(rong)政(zheng)(zheng)(zheng)策(ce)(ce)。銀(yin)行(xing)業(ye)(ye)金(jin)(jin)融(rong)(rong)機(ji)構(gou)(gou)對(dui)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)貸款(kuan)的(de)增(zeng)速不低(di)于(yu)全部(bu)貸款(kuan)平均增(zeng)速，增(zeng)量(liang)高于(yu)上(shang)年(nian)同(tong)期水平，對(dui)達到要求的(de)小(xiao)(xiao)金(jin)(jin)融(rong)(rong)機(ji)構(gou)(gou)繼續(xu)執(zhi)行(xing)較低(di)存款(kuan)準備金(jin)(jin)率。商業(ye)(ye)銀(yin)行(xing)應(ying)對(dui)符(fu)合國家產業(ye)(ye)政(zheng)(zheng)(zheng)策(ce)(ce)和(he)信(xin)貸政(zheng)(zheng)(zheng)策(ce)(ce)的(de)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)給予信(xin)貸支(zhi)持(chi)(chi)。鼓勵(li)金(jin)(jin)融(rong)(rong)機(ji)構(gou)(gou)建立(li)科學合理的(de)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)貸款(kuan)定(ding)價機(ji)制(zhi)，在合法、合規和(he)風險(xian)可(ke)控前提下，由商業(ye)(ye)銀(yin)行(xing)自主確定(ding)貸款(kuan)利(li)率，對(dui)創(chuang)新型(xing)(xing)(xing)(xing)(xing)和(he)創(chuang)業(ye)(ye)型(xing)(xing)(xing)(xing)(xing)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)可(ke)優(you)先(xian)予以支(zhi)持(chi)(chi)。建立(li)小(xiao)(xiao)企(qi)(qi)業(ye)(ye)信(xin)貸獎勵(li)考核(he)制(zhi)度(du)，落實(shi)已出臺的(de)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)金(jin)(jin)融(rong)(rong)服(fu)務的(de)差異化(hua)(hua)監管政(zheng)(zheng)(zheng)策(ce)(ce)，適當提高對(dui)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)貸款(kuan)不良率的(de)容忍度(du)。進一步研究完善小(xiao)(xiao)企(qi)(qi)業(ye)(ye)貸款(kuan)呆(dai)(dai)賬核(he)銷有關規定(ding)，簡化(hua)(hua)呆(dai)(dai)賬核(he)銷程序，提高小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)貸款(kuan)呆(dai)(dai)賬核(he)銷效率。優(you)先(xian)支(zhi)持(chi)(chi)符(fu)合條件的(de)商業(ye)(ye)銀(yin)行(xing)發(fa)(fa)行(xing)專(zhuan)項(xiang)用于(yu)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)貸款(kuan)的(de)金(jin)(jin)融(rong)(rong)債(zhai)。支(zhi)持(chi)(chi)商業(ye)(ye)銀(yin)行(xing)開發(fa)(fa)適合小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)特(te)點的(de)各類金(jin)(jin)融(rong)(rong)產品(pin)和(he)服(fu)務，積極(ji)發(fa)(fa)展(zhan)商圈融(rong)(rong)資(zi)(zi)、供應(ying)鏈融(rong)(rong)資(zi)(zi)等(deng)融(rong)(rong)資(zi)(zi)方(fang)式(shi)。加強對(dui)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)貸款(kuan)的(de)統計監測。

    （八）加(jia)快發(fa)展小金(jin)(jin)融(rong)(rong)機(ji)(ji)構(gou)。在加(jia)強監管和防范風險的前提下(xia)，適當放寬民間資(zi)本、外資(zi)、國際組(zu)織資(zi)金(jin)(jin)參股(gu)設立小金(jin)(jin)融(rong)(rong)機(ji)(ji)構(gou)的條(tiao)件。適當放寬小額(e)貸款(kuan)公司(si)單(dan)一投資(zi)者持(chi)股(gu)比例限制(zhi)。支持(chi)和鼓勵符(fu)(fu)合條(tiao)件的銀(yin)行業金(jin)(jin)融(rong)(rong)機(ji)(ji)構(gou)重(zhong)點(dian)到(dao)中西部設立村(cun)鎮銀(yin)行。強化小金(jin)(jin)融(rong)(rong)機(ji)(ji)構(gou)主要(yao)為小型微型企(qi)業服(fu)(fu)務(wu)的市場(chang)定位，創(chuang)新(xin)金(jin)(jin)融(rong)(rong)產品和服(fu)(fu)務(wu)方式，優化業務(wu)流程，提高服(fu)(fu)務(wu)效率。引(yin)導小金(jin)(jin)融(rong)(rong)機(ji)(ji)構(gou)增加(jia)服(fu)(fu)務(wu)網點(dian)，向縣域和鄉鎮延伸。符(fu)(fu)合條(tiao)件的小額(e)貸款(kuan)公司(si)可根據有關規定改制(zhi)為村(cun)鎮銀(yin)行。

    （九）拓寬融(rong)資(zi)(zi)渠道。搭建(jian)方便(bian)快捷的融(rong)資(zi)(zi)平臺，支(zhi)持(chi)符合(he)條件(jian)的小(xiao)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)上市(shi)(shi)融(rong)資(zi)(zi)、發(fa)行(xing)債(zhai)券(quan)。推進多層次債(zhai)券(quan)市(shi)(shi)場建(jian)設(she)(she)，發(fa)揮債(zhai)券(quan)市(shi)(shi)場對微(wei)(wei)觀主體(ti)的資(zi)(zi)金支(zhi)持(chi)作用(yong)。加快統一監管的場外交易市(shi)(shi)場建(jian)設(she)(she)步伐(fa)，為(wei)尚(shang)不符合(he)上市(shi)(shi)條件(jian)的小(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)提供(gong)(gong)資(zi)(zi)本市(shi)(shi)場配(pei)置資(zi)(zi)源的服(fu)務(wu)。逐步擴(kuo)大小(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)集(ji)合(he)票據、集(ji)合(he)債(zhai)券(quan)、集(ji)合(he)信托和(he)短(duan)期融(rong)資(zi)(zi)券(quan)等(deng)發(fa)行(xing)規模。積極(ji)穩妥發(fa)展私募股權(quan)(quan)投(tou)資(zi)(zi)和(he)創(chuang)業(ye)(ye)(ye)(ye)投(tou)資(zi)(zi)等(deng)融(rong)資(zi)(zi)工(gong)具，完善創(chuang)業(ye)(ye)(ye)(ye)投(tou)資(zi)(zi)扶(fu)持(chi)機制，支(zhi)持(chi)初創(chuang)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)和(he)創(chuang)新(xin)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)小(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)發(fa)展。支(zhi)持(chi)小(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)采(cai)取知識產權(quan)(quan)質(zhi)(zhi)押(ya)(ya)、倉單質(zhi)(zhi)押(ya)(ya)、商鋪經營權(quan)(quan)質(zhi)(zhi)押(ya)(ya)、商業(ye)(ye)(ye)(ye)信用(yong)保險保單質(zhi)(zhi)押(ya)(ya)、商業(ye)(ye)(ye)(ye)保理、典當等(deng)多種(zhong)方式融(rong)資(zi)(zi)。鼓勵為(wei)小(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)提供(gong)(gong)設(she)(she)備融(rong)資(zi)(zi)租賃服(fu)務(wu)。積極(ji)發(fa)展小(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)貸(dai)款保證保險和(he)信用(yong)保險。加快小(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)融(rong)資(zi)(zi)服(fu)務(wu)體(ti)系(xi)建(jian)設(she)(she)。深(shen)入開展科技和(he)金融(rong)結合(he)試(shi)點，為(wei)創(chuang)新(xin)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)小(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)創(chuang)造良好的投(tou)融(rong)資(zi)(zi)環境(jing)。

    （十）加(jia)強(qiang)對(dui)小(xiao)(xiao)型(xing)(xing)微(wei)(wei)型(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)的(de)(de)信(xin)(xin)用擔(dan)(dan)(dan)保(bao)(bao)(bao)服務(wu)。大(da)力(li)推進中小(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)信(xin)(xin)用擔(dan)(dan)(dan)保(bao)(bao)(bao)體(ti)系(xi)建設(she)，繼續執行(xing)對(dui)符(fu)(fu)合(he)(he)條件的(de)(de)信(xin)(xin)用擔(dan)(dan)(dan)保(bao)(bao)(bao)機(ji)(ji)構(gou)(gou)(gou)(gou)免征營業(ye)(ye)稅(shui)政策，加(jia)大(da)中央(yang)財(cai)政資(zi)金(jin)的(de)(de)引(yin)導支持力(li)度，鼓勵擔(dan)(dan)(dan)保(bao)(bao)(bao)機(ji)(ji)構(gou)(gou)(gou)(gou)提高(gao)小(xiao)(xiao)型(xing)(xing)微(wei)(wei)型(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)擔(dan)(dan)(dan)保(bao)(bao)(bao)業(ye)(ye)務(wu)規模(mo)，降低對(dui)小(xiao)(xiao)型(xing)(xing)微(wei)(wei)型(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)的(de)(de)擔(dan)(dan)(dan)保(bao)(bao)(bao)收(shou)費。引(yin)導外(wai)資(zi)設(she)立(li)面(mian)向小(xiao)(xiao)型(xing)(xing)微(wei)(wei)型(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)的(de)(de)擔(dan)(dan)(dan)保(bao)(bao)(bao)機(ji)(ji)構(gou)(gou)(gou)(gou)，加(jia)快(kuai)推進利(li)用外(wai)資(zi)設(she)立(li)擔(dan)(dan)(dan)保(bao)(bao)(bao)公(gong)司(si)試點(dian)工(gong)作。積極發展再擔(dan)(dan)(dan)保(bao)(bao)(bao)機(ji)(ji)構(gou)(gou)(gou)(gou)，強(qiang)化分散風險(xian)、增加(jia)信(xin)(xin)用功能。改善信(xin)(xin)用保(bao)(bao)(bao)險(xian)服務(wu)，定制符(fu)(fu)合(he)(he)小(xiao)(xiao)型(xing)(xing)微(wei)(wei)型(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)需求的(de)(de)保(bao)(bao)(bao)險(xian)產品，擴大(da)服務(wu)覆蓋面(mian)。推動建立(li)擔(dan)(dan)(dan)保(bao)(bao)(bao)機(ji)(ji)構(gou)(gou)(gou)(gou)與(yu)銀行(xing)業(ye)(ye)金(jin)融機(ji)(ji)構(gou)(gou)(gou)(gou)間的(de)(de)風險(xian)分擔(dan)(dan)(dan)機(ji)(ji)制。加(jia)快(kuai)推進企(qi)(qi)(qi)業(ye)(ye)信(xin)(xin)用體(ti)系(xi)建設(she)，切實開展企(qi)(qi)(qi)業(ye)(ye)信(xin)(xin)用信(xin)(xin)息征集和(he)信(xin)(xin)用等(deng)級評價工(gong)作。

    （十一）規范對小(xiao)型(xing)(xing)微(wei)(wei)型(xing)(xing)企業(ye)的融(rong)(rong)資服務(wu)。除(chu)銀團貸款外，禁止金(jin)(jin)(jin)融(rong)(rong)機構(gou)對小(xiao)型(xing)(xing)微(wei)(wei)型(xing)(xing)企業(ye)貸款收(shou)(shou)取承(cheng)諾費、資金(jin)(jin)(jin)管理費。開(kai)展商業(ye)銀行服務(wu)收(shou)(shou)費檢查(cha)。嚴格(ge)限制金(jin)(jin)(jin)融(rong)(rong)機構(gou)向(xiang)(xiang)小(xiao)型(xing)(xing)微(wei)(wei)型(xing)(xing)企業(ye)收(shou)(shou)取財務(wu)顧問費、咨詢費等費用，清理糾(jiu)正金(jin)(jin)(jin)融(rong)(rong)服務(wu)不合(he)理收(shou)(shou)費。有(you)效遏制民間借(jie)貸高利貸化傾向(xiang)(xiang)以及大型(xing)(xing)企業(ye)變相轉(zhuan)貸現象，依法打擊非法集資、金(jin)(jin)(jin)融(rong)(rong)傳(chuan)銷(xiao)等違法活動。嚴格(ge)禁止金(jin)(jin)(jin)融(rong)(rong)從(cong)業(ye)人(ren)員參與(yu)民間借(jie)貸。研究(jiu)制定防(fang)止大企業(ye)長期拖欠(qian)小(xiao)型(xing)(xing)微(wei)(wei)型(xing)(xing)企業(ye)資金(jin)(jin)(jin)的政(zheng)策措施。

    四、進一步推動小型微型企業創新發展和結構調整

    （十二）支持(chi)(chi)小型(xing)微型(xing)企(qi)(qi)(qi)業技(ji)(ji)(ji)術(shu)改(gai)(gai)造。中(zhong)央預(yu)算內(nei)投資(zi)擴大安排(pai)用于中(zhong)小企(qi)(qi)(qi)業技(ji)(ji)(ji)術(shu)進步和技(ji)(ji)(ji)術(shu)改(gai)(gai)造資(zi)金(jin)規模，重點支持(chi)(chi)小型(xing)企(qi)(qi)(qi)業開(kai)發和應用新技(ji)(ji)(ji)術(shu)、新工藝、新材料、新裝備，提高自主創新能(neng)力、促進節能(neng)減排(pai)、提高產品和服務(wu)質量、改(gai)(gai)善安全生產與經(jing)營條件等。各地(di)也(ye)要加(jia)大對小型(xing)微型(xing)企(qi)(qi)(qi)業技(ji)(ji)(ji)術(shu)改(gai)(gai)造的(de)支持(chi)(chi)力度(du)。

    （十三(san)）提(ti)升(sheng)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)創(chuang)(chuang)新(xin)(xin)(xin)能力。完善(shan)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)研(yan)究(jiu)開(kai)(kai)發費用(yong)所得(de)稅前加計扣(kou)除政策，支(zhi)持企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)技(ji)(ji)術(shu)(shu)創(chuang)(chuang)新(xin)(xin)(xin)。實施(shi)(shi)中小(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)創(chuang)(chuang)新(xin)(xin)(xin)能力建(jian)設(she)計劃，鼓(gu)(gu)勵有條(tiao)件的小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)建(jian)立研(yan)發機構，參與(yu)產(chan)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)共(gong)性關鍵技(ji)(ji)術(shu)(shu)研(yan)發、國家和(he)地方科技(ji)(ji)計劃項目以及標準制定(ding)。鼓(gu)(gu)勵產(chan)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)技(ji)(ji)術(shu)(shu)創(chuang)(chuang)新(xin)(xin)(xin)戰(zhan)略聯盟向小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)轉移擴散技(ji)(ji)術(shu)(shu)創(chuang)(chuang)新(xin)(xin)(xin)成(cheng)果(guo)。支(zhi)持在小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)集聚(ju)的區域(yu)建(jian)立健全技(ji)(ji)術(shu)(shu)服務平(ping)臺，集中優勢(shi)科技(ji)(ji)資(zi)源(yuan)，為小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)技(ji)(ji)術(shu)(shu)創(chuang)(chuang)新(xin)(xin)(xin)提(ti)供(gong)支(zhi)撐服務。鼓(gu)(gu)勵大專院(yuan)校、科研(yan)機構和(he)大企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)向小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)開(kai)(kai)放研(yan)發試(shi)驗設(she)施(shi)(shi)。實施(shi)(shi)中小(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)信(xin)息(xi)化(hua)推進(jin)工(gong)程(cheng)，重點(dian)提(ti)高小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)生產(chan)制造、運營(ying)管理和(he)市場開(kai)(kai)拓的信(xin)息(xi)化(hua)應用(yong)水平(ping)，鼓(gu)(gu)勵信(xin)息(xi)技(ji)(ji)術(shu)(shu)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)、通信(xin)運營(ying)商為小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)提(ti)供(gong)信(xin)息(xi)化(hua)應用(yong)平(ping)臺。加快(kuai)新(xin)(xin)(xin)技(ji)(ji)術(shu)(shu)和(he)先進(jin)適用(yong)技(ji)(ji)術(shu)(shu)在小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的推廣(guang)應用(yong)，鼓(gu)(gu)勵各類技(ji)(ji)術(shu)(shu)服務機構、技(ji)(ji)術(shu)(shu)市場和(he)研(yan)究(jiu)院(yuan)所為小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)提(ti)供(gong)優質服務。

    （十四）提高(gao)小型(xing)微型(xing)企(qi)業知識產(chan)(chan)權(quan)(quan)創(chuang)造、運用、保護(hu)和管(guan)理水平。中小企(qi)業知識產(chan)(chan)權(quan)(quan)戰(zhan)略(lve)推(tui)進工程以培(pei)育具有自主知識產(chan)(chan)權(quan)(quan)優勢小型(xing)微型(xing)企(qi)業為重點(dian)，加(jia)強宣傳和培(pei)訓，普及知識產(chan)(chan)權(quan)(quan)知識，推(tui)進重點(dian)區域和重點(dian)企(qi)業試(shi)點(dian)，開展(zhan)面(mian)向(xiang)小型(xing)微型(xing)企(qi)業的專(zhuan)利輔(fu)導、專(zhuan)利代理、專(zhuan)利預警等服務。加(jia)大對侵犯知識產(chan)(chan)權(quan)(quan)和制(zhi)售假冒偽劣產(chan)(chan)品(pin)的打擊力度，維護(hu)市場秩序，保護(hu)創(chuang)新(xin)積極性(xing)。

    （十五）支(zhi)持(chi)創(chuang)(chuang)(chuang)新(xin)型(xing)(xing)、創(chuang)(chuang)(chuang)業(ye)(ye)型(xing)(xing)和(he)(he)勞動(dong)(dong)(dong)密(mi)集型(xing)(xing)的(de)小(xiao)型(xing)(xing)微型(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)發(fa)(fa)展。鼓勵小(xiao)型(xing)(xing)微型(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)發(fa)(fa)展現(xian)代(dai)服務(wu)業(ye)(ye)、戰略性新(xin)興產(chan)(chan)業(ye)(ye)、現(xian)代(dai)農業(ye)(ye)和(he)(he)文化產(chan)(chan)業(ye)(ye)，走“專精特新(xin)”和(he)(he)與大(da)(da)企(qi)(qi)(qi)(qi)業(ye)(ye)協作配套發(fa)(fa)展的(de)道路，加快從要素(su)驅動(dong)(dong)(dong)向(xiang)創(chuang)(chuang)(chuang)新(xin)驅動(dong)(dong)(dong)的(de)轉變。充分利(li)用國家(jia)科技資(zi)源支(zhi)持(chi)小(xiao)型(xing)(xing)微型(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)技術(shu)創(chuang)(chuang)(chuang)新(xin)，鼓勵科技人員利(li)用科技成(cheng)果(guo)創(chuang)(chuang)(chuang)辦小(xiao)型(xing)(xing)微型(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)，促進科技成(cheng)果(guo)轉化。實施(shi)創(chuang)(chuang)(chuang)辦小(xiao)企(qi)(qi)(qi)(qi)業(ye)(ye)計劃(hua)，培育和(he)(he)支(zhi)持(chi)3000家(jia)小(xiao)企(qi)(qi)(qi)(qi)業(ye)(ye)創(chuang)(chuang)(chuang)業(ye)(ye)基地，大(da)(da)力(li)開展創(chuang)(chuang)(chuang)業(ye)(ye)培訓(xun)和(he)(he)輔導，鼓勵創(chuang)(chuang)(chuang)辦小(xiao)企(qi)(qi)(qi)(qi)業(ye)(ye)，努(nu)力(li)擴大(da)(da)社會就業(ye)(ye)。積極發(fa)(fa)展各類科技孵(fu)化器(qi)，到2015年，在孵(fu)企(qi)(qi)(qi)(qi)業(ye)(ye)規模達到10萬家(jia)以上。支(zhi)持(chi)勞動(dong)(dong)(dong)密(mi)集型(xing)(xing)企(qi)(qi)(qi)(qi)業(ye)(ye)穩定就業(ye)(ye)崗位，推動(dong)(dong)(dong)產(chan)(chan)業(ye)(ye)升級，加快調(diao)整產(chan)(chan)品(pin)結構(gou)和(he)(he)服務(wu)方式。

    （十六）切實(shi)(shi)拓寬民(min)(min)間(jian)(jian)(jian)投資(zi)(zi)領域。要盡快出臺貫(guan)徹落實(shi)(shi)國家有關鼓勵和(he)引(yin)導民(min)(min)間(jian)(jian)(jian)投資(zi)(zi)健康發展政(zheng)策的實(shi)(shi)施細則，促進民(min)(min)間(jian)(jian)(jian)投資(zi)(zi)便利化(hua)、規范化(hua)，鼓勵和(he)引(yin)導小型微型企業進入教育、社(she)會福利、科技、文化(hua)、旅游、體(ti)育、商貿流通(tong)等(deng)領域。各類政(zheng)府性資(zi)(zi)金要對(dui)包括民(min)(min)間(jian)(jian)(jian)投資(zi)(zi)在(zai)內的各類投資(zi)(zi)主體(ti)同(tong)等(deng)對(dui)待。

    （十七）加(jia)快淘汰落后產能。嚴(yan)格控制高(gao)污染(ran)、高(gao)耗能和(he)資(zi)源浪費嚴(yan)重的小型(xing)微型(xing)企業發展，防止落后產能異地(di)轉(zhuan)移(yi)。嚴(yan)格執(zhi)行國家有關法(fa)律法(fa)規，綜合(he)運用財稅、金融(rong)、環(huan)保、土地(di)、產業政策(ce)等手段，支持小型(xing)微型(xing)企業加(jia)快淘汰落后技術、工(gong)藝和(he)裝備(bei)，通(tong)過收購、兼并(bing)、重組、聯營和(he)產業轉(zhuan)移(yi)等獲得新(xin)的發展機會。

    五、加大支持小型微型企業開拓市場的力度

    （十八）創(chuang)新營銷和(he)商(shang)(shang)(shang)業(ye)(ye)(ye)(ye)模式。鼓勵(li)小(xiao)(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)(ye)運用(yong)(yong)電子商(shang)(shang)(shang)務、信用(yong)(yong)銷售和(he)信用(yong)(yong)保(bao)險，大力拓(tuo)展經(jing)營領域。研究創(chuang)新中國(guo)國(guo)際(ji)中小(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)博覽會辦展機制，促進(jin)在(zai)國(guo)際(ji)化(hua)、市(shi)場化(hua)、專業(ye)(ye)(ye)(ye)化(hua)等方(fang)面取得突破。支持(chi)(chi)小(xiao)(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)(ye)參(can)加國(guo)內外(wai)(wai)展覽展銷活動(dong)，加強工(gong)貿結合(he)(he)、農貿結合(he)(he)和(he)內外(wai)(wai)貿結合(he)(he)。建設集(ji)中采(cai)(cai)(cai)購(gou)分銷平臺，支持(chi)(chi)小(xiao)(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)(ye)通過聯(lian)合(he)(he)采(cai)(cai)(cai)購(gou)、集(ji)中配送，降低采(cai)(cai)(cai)購(gou)成本(ben)。引導小(xiao)(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)(ye)采(cai)(cai)(cai)取抱團方(fang)式“走出(chu)去”。培(pei)育商(shang)(shang)(shang)貿企(qi)業(ye)(ye)(ye)(ye)集(ji)聚區(qu)，發展專業(ye)(ye)(ye)(ye)市(shi)場和(he)特(te)色商(shang)(shang)(shang)業(ye)(ye)(ye)(ye)街，推(tui)廣(guang)連鎖經(jing)營、特(te)許經(jing)營、物流(liu)配送等現代流(liu)通方(fang)式。加強對小(xiao)(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)(ye)出(chu)口(kou)產(chan)品標準(zhun)的培(pei)訓(xun)。

    （十九）改(gai)(gai)善通(tong)(tong)(tong)關(guan)服務。推(tui)進分類(lei)通(tong)(tong)(tong)關(guan)改(gai)(gai)革，積(ji)極研(yan)究為符(fu)合條件(jian)的小型微型企業(ye)提(ti)供擔保驗放(fang)、集中(zhong)申報、24小時預(yu)(yu)約通(tong)(tong)(tong)關(guan)和不實行加工(gong)貿易保證金臺(tai)賬(zhang)制度等便利(li)通(tong)(tong)(tong)關(guan)措施。擴(kuo)大(da)“屬地(di)申報，口岸(an)驗放(fang)”通(tong)(tong)(tong)關(guan)模(mo)式(shi)適用范圍。擴(kuo)大(da)進出口企業(ye)享受預(yu)(yu)歸類(lei)、預(yu)(yu)審價、原產地(di)預(yu)(yu)確定等措施的范圍，提(ti)高企業(ye)通(tong)(tong)(tong)關(guan)效率，降(jiang)低物流通(tong)(tong)(tong)關(guan)成(cheng)本(ben)。

    （二十(shi)）簡化加工貿(mao)易內(nei)(nei)銷(xiao)手(shou)續。進(jin)一(yi)步落(luo)實好(hao)促進(jin)小型微(wei)型加工貿(mao)易企業(ye)內(nei)(nei)銷(xiao)便利化相(xiang)關措(cuo)施，允許聯(lian)網企業(ye)“多次(ci)內(nei)(nei)銷(xiao)、一(yi)次(ci)申(shen)報(bao)”，并可在內(nei)(nei)銷(xiao)當月(yue)內(nei)(nei)集中辦理內(nei)(nei)銷(xiao)申(shen)報(bao)手(shou)續，縮短(duan)企業(ye)辦理時間。

    （二十(shi)一(yi)）開(kai)展集(ji)成(cheng)電(dian)(dian)(dian)路產(chan)業鏈(lian)保稅監管模式(shi)試(shi)點。允許符合(he)條(tiao)件的(de)小(xiao)型(xing)微(wei)型(xing)集(ji)成(cheng)電(dian)(dian)(dian)路設計企(qi)業作為(wei)加(jia)工貿(mao)易經營單位開(kai)展加(jia)工貿(mao)易業務，將(jiang)集(ji)成(cheng)電(dian)(dian)(dian)路產(chan)業鏈(lian)中的(de)設計、芯片制造、封裝測試(shi)企(qi)業等全部納入(ru)保稅監管范圍。

    六、切實幫助小型微型企業提高經營管理水平

    （二十二）支(zhi)持管(guan)理(li)(li)創(chuang)新。實施(shi)中小(xiao)(xiao)企(qi)(qi)業(ye)(ye)管(guan)理(li)(li)提升計(ji)劃，重(zhong)點幫(bang)助和(he)引(yin)導小(xiao)(xiao)型(xing)(xing)微型(xing)(xing)企(qi)(qi)業(ye)(ye)加強(qiang)財務、安(an)全、節(jie)能、環(huan)保、用工等管(guan)理(li)(li)。開(kai)展企(qi)(qi)業(ye)(ye)管(guan)理(li)(li)創(chuang)新成果(guo)推(tui)廣(guang)和(he)標桿示(shi)范活(huo)動。實施(shi)小(xiao)(xiao)企(qi)(qi)業(ye)(ye)會計(ji)準則(ze)，開(kai)展培訓和(he)會計(ji)代(dai)理(li)(li)服(fu)務。建立小(xiao)(xiao)型(xing)(xing)微型(xing)(xing)企(qi)(qi)業(ye)(ye)管(guan)理(li)(li)咨(zi)詢(xun)服(fu)務制度，支(zhi)持管(guan)理(li)(li)咨(zi)詢(xun)機構(gou)和(he)志愿者面向(xiang)小(xiao)(xiao)型(xing)(xing)微型(xing)(xing)企(qi)(qi)業(ye)(ye)開(kai)展管(guan)理(li)(li)咨(zi)詢(xun)服(fu)務。

    （二十三(san)）提高質(zhi)量(liang)(liang)(liang)管(guan)(guan)理(li)水平。落實小(xiao)(xiao)(xiao)型(xing)微(wei)型(xing)企業(ye)產品質(zhi)量(liang)(liang)(liang)主(zhu)體責任(ren)，加(jia)強(qiang)(qiang)質(zhi)量(liang)(liang)(liang)誠信(xin)體系建設，開(kai)展質(zhi)量(liang)(liang)(liang)承諾活(huo)動。督促和(he)指導(dao)小(xiao)(xiao)(xiao)型(xing)微(wei)型(xing)企業(ye)建立健全質(zhi)量(liang)(liang)(liang)管(guan)(guan)理(li)體系，嚴(yan)格執(zhi)行生產許(xu)(xu)可、經(jing)營許(xu)(xu)可、強(qiang)(qiang)制認證等(deng)準(zhun)入(ru)管(guan)(guan)理(li)，不(bu)斷增(zeng)強(qiang)(qiang)質(zhi)量(liang)(liang)(liang)安全保(bao)障(zhang)能力。大力推(tui)廣先進(jin)的(de)質(zhi)量(liang)(liang)(liang)管(guan)(guan)理(li)理(li)念和(he)方法(fa)，嚴(yan)格執(zhi)行國(guo)家標(biao)準(zhun)和(he)進(jin)口國(guo)標(biao)準(zhun)。加(jia)強(qiang)(qiang)品牌建設指導(dao)，引(yin)導(dao)小(xiao)(xiao)(xiao)型(xing)微(wei)型(xing)企業(ye)創(chuang)建自主(zhu)品牌。鼓勵制定先進(jin)企業(ye)聯盟標(biao)準(zhun)，帶動小(xiao)(xiao)(xiao)型(xing)微(wei)型(xing)企業(ye)提升質(zhi)量(liang)(liang)(liang)保(bao)證能力和(he)專業(ye)化協作(zuo)配套水平。充分發揮國(guo)家質(zhi)檢(jian)(jian)(jian)機(ji)構和(he)重點實驗室的(de)輻射支(zhi)撐作(zuo)用，加(jia)快質(zhi)量(liang)(liang)(liang)檢(jian)(jian)(jian)驗檢(jian)(jian)(jian)疫公共服務(wu)平臺(tai)建設。

    （二十四）加(jia)強人(ren)(ren)力資源開發。加(jia)強對(dui)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)勞動用(yong)工(gong)的(de)(de)指(zhi)導(dao)與服務，拓寬企(qi)業(ye)(ye)(ye)用(yong)工(gong)渠道。實施國家(jia)中(zhong)小(xiao)(xiao)企(qi)業(ye)(ye)(ye)銀河培訓工(gong)程和(he)企(qi)業(ye)(ye)(ye)經(jing)營(ying)(ying)管(guan)理人(ren)(ren)才素(su)質提升工(gong)程，以(yi)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)為重點，每年(nian)培訓50萬(wan)名經(jing)營(ying)(ying)管(guan)理人(ren)(ren)員和(he)創業(ye)(ye)(ye)者。指(zhi)導(dao)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)積極參與高技能(neng)人(ren)(ren)才振興(xing)計劃，加(jia)強技能(neng)人(ren)(ren)才隊伍建設(she)工(gong)作(zuo)，國家(jia)專業(ye)(ye)(ye)技術人(ren)(ren)才知識更新(xin)工(gong)程等重大人(ren)(ren)才工(gong)程要向小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)傾斜。圍繞《國家(jia)中(zhong)長期(qi)人(ren)(ren)才發展規劃綱(gang)要（2010—2020年(nian)）》確定的(de)(de)重點領域，開展面(mian)向小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)創新(xin)型(xing)(xing)(xing)(xing)(xing)(xing)專業(ye)(ye)(ye)技術人(ren)(ren)才的(de)(de)培訓。完(wan)善小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)職工(gong)社會保障政策。

    （二十(shi)五）制定(ding)和(he)(he)完善(shan)(shan)鼓勵(li)高(gao)(gao)(gao)(gao)校畢(bi)業(ye)(ye)(ye)(ye)生到小型(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)就業(ye)(ye)(ye)(ye)的(de)(de)(de)政(zheng)策。對小型(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)新招(zhao)用高(gao)(gao)(gao)(gao)校畢(bi)業(ye)(ye)(ye)(ye)生并(bing)(bing)組織開展(zhan)崗前(qian)培(pei)訓(xun)的(de)(de)(de)，按(an)規定(ding)給予培(pei)訓(xun)費(fei)補(bu)貼，并(bing)(bing)適當提(ti)高(gao)(gao)(gao)(gao)培(pei)訓(xun)費(fei)補(bu)貼標準，具(ju)體標準由省(sheng)級財(cai)政(zheng)、人力資源和(he)(he)社會保(bao)障部門確定(ding)。對小型(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)新招(zhao)用畢(bi)業(ye)(ye)(ye)(ye)年(nian)度高(gao)(gao)(gao)(gao)校畢(bi)業(ye)(ye)(ye)(ye)生，簽訂(ding)1年(nian)以上勞(lao)動合同并(bing)(bing)按(an)時(shi)足額(e)繳(jiao)納社會保(bao)險(xian)費(fei)的(de)(de)(de)，給予1年(nian)的(de)(de)(de)社會保(bao)險(xian)補(bu)貼，政(zheng)策執行期限截至(zhi)2014年(nian)底。改(gai)善(shan)(shan)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)人力資源結構，實(shi)施(shi)大學生創業(ye)(ye)(ye)(ye)引領計劃，切(qie)實(shi)落實(shi)已出臺的(de)(de)(de)鼓勵(li)高(gao)(gao)(gao)(gao)校畢(bi)業(ye)(ye)(ye)(ye)生自主創業(ye)(ye)(ye)(ye)的(de)(de)(de)稅費(fei)減(jian)免、小額(e)擔保(bao)貸(dai)款等扶持政(zheng)策，加大公(gong)共就業(ye)(ye)(ye)(ye)服(fu)務力度，提(ti)高(gao)(gao)(gao)(gao)高(gao)(gao)(gao)(gao)校畢(bi)業(ye)(ye)(ye)(ye)生創辦小型(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)成功(gong)率。

    七、促進小型微型企業集聚發展

    （二十六(liu)）統籌安排產業(ye)(ye)集(ji)群發展用(yong)地(di)(di)。規劃建設小企(qi)(qi)業(ye)(ye)創業(ye)(ye)基(ji)地(di)(di)、科技(ji)孵化器、商貿企(qi)(qi)業(ye)(ye)集(ji)聚區(qu)等，地(di)(di)方各級政府要優先安排用(yong)地(di)(di)計劃指標(biao)。經(jing)濟技(ji)術(shu)開(kai)(kai)發區(qu)、高新(xin)技(ji)術(shu)開(kai)(kai)發區(qu)以及工(gong)業(ye)(ye)園(yuan)區(qu)等各類園(yuan)區(qu)要集(ji)中建設標(biao)準廠房(fang)，積極為(wei)小型(xing)(xing)微型(xing)(xing)企(qi)(qi)業(ye)(ye)提供生產經(jing)營場(chang)地(di)(di)。對(dui)創辦三年內租用(yong)經(jing)營場(chang)地(di)(di)和店鋪的(de)(de)小型(xing)(xing)微型(xing)(xing)企(qi)(qi)業(ye)(ye)，符合條件的(de)(de)，給予一定比(bi)例的(de)(de)租金補貼。

    （二十七(qi)）改(gai)善小(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業(ye)(ye)集(ji)聚發展(zhan)環(huan)境。建立完善產(chan)業(ye)(ye)集(ji)聚區技(ji)術、電子商務、物流、信息等服務平臺。發揮龍頭(tou)骨干企(qi)業(ye)(ye)的引(yin)領和(he)帶動作用，推動上下游企(qi)業(ye)(ye)分工協作、品牌(pai)建設和(he)專業(ye)(ye)市場發展(zhan)，促進(jin)產(chan)業(ye)(ye)集(ji)群(qun)轉型(xing)(xing)(xing)升級。以(yi)培育農村(cun)二、三產(chan)業(ye)(ye)小(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業(ye)(ye)為重點，大力發展(zhan)縣(xian)域經濟。開展(zhan)創新型(xing)(xing)(xing)產(chan)業(ye)(ye)集(ji)群(qun)試(shi)點建設工作。支持能源(yuan)供應、排污綜合(he)治理等基礎設施(shi)建設，加(jia)強節能管理和(he)“三廢”集(ji)中治理。

    八、加強對小型微型企業的公共服務

    （二十八）大力推(tui)進(jin)服(fu)務(wu)體系建(jian)設。到2015年，支持(chi)建(jian)立和完(wan)善4000個為小(xiao)型(xing)微(wei)型(xing)企(qi)(qi)(qi)業(ye)(ye)服(fu)務(wu)的(de)(de)(de)公(gong)(gong)共服(fu)務(wu)平(ping)(ping)臺(tai)(tai)(tai)，重點(dian)培育認定500個國家(jia)中小(xiao)企(qi)(qi)(qi)業(ye)(ye)公(gong)(gong)共服(fu)務(wu)示范平(ping)(ping)臺(tai)(tai)(tai)，發揮示范帶(dai)(dai)動作用。實施中小(xiao)企(qi)(qi)(qi)業(ye)(ye)公(gong)(gong)共服(fu)務(wu)平(ping)(ping)臺(tai)(tai)(tai)網絡(luo)建(jian)設工程，支持(chi)各省（區、市）統籌建(jian)設資(zi)源(yuan)共享、服(fu)務(wu)協(xie)同的(de)(de)(de)公(gong)(gong)共服(fu)務(wu)平(ping)(ping)臺(tai)(tai)(tai)網絡(luo)，建(jian)立健全服(fu)務(wu)規范、服(fu)務(wu)評(ping)價和激(ji)勵機(ji)制，調動和優化配(pei)置服(fu)務(wu)資(zi)源(yuan)，增強政(zheng)策咨詢(xun)、創(chuang)業(ye)(ye)創(chuang)新、知(zhi)識(shi)產權、投資(zi)融資(zi)、管理診斷、檢(jian)驗檢(jian)測(ce)、人才培訓、市場開拓、財務(wu)指導、信息(xi)化服(fu)務(wu)等各類(lei)服(fu)務(wu)功能(neng)，重點(dian)為小(xiao)型(xing)微(wei)型(xing)企(qi)(qi)(qi)業(ye)(ye)提供(gong)質優價惠的(de)(de)(de)服(fu)務(wu)。充分發揮行業(ye)(ye)協(xie)會(hui)（商會(hui)）的(de)(de)(de)橋(qiao)梁紐帶(dai)(dai)作用，提高(gao)行業(ye)(ye)自律和組(zu)織水平(ping)(ping)。

    （二(er)十(shi)九）加(jia)強指導協調和(he)統(tong)計監測(ce)。充(chong)分發揮(hui)國務院促進(jin)中(zhong)小(xiao)企業(ye)(ye)發展工作領(ling)導小(xiao)組的統(tong)籌規劃(hua)、組織領(ling)導和(he)政策協調作用，明確部(bu)(bu)門分工和(he)責任，加(jia)強監督檢查(cha)和(he)政策評(ping)估，將小(xiao)型(xing)微(wei)型(xing)企業(ye)(ye)有關工作列入各地區(qu)、各有關部(bu)(bu)門年度考核范圍。統(tong)計及有關部(bu)(bu)門要進(jin)一步加(jia)強對小(xiao)型(xing)微(wei)型(xing)企業(ye)(ye)的調查(cha)統(tong)計工作，盡快建立和(he)完善小(xiao)型(xing)微(wei)型(xing)企業(ye)(ye)統(tong)計調查(cha)、監測(ce)分析和(he)定期發布制度。

    各地(di)區、各部門要(yao)結合實際，研究制定本意見的具體貫徹落(luo)實辦法，加大對小型(xing)(xing)微型(xing)(xing)企業的扶持(chi)力度，創造有(you)利于小型(xing)(xing)微型(xing)(xing)企業發展的良好環境。

    國務(wu)院

    二(er)○一二(er)年四月十九日