Municipal Education Bureaus, Development and Reform Commission, Bureau of Industry and Information Technology, Civil Affairs Bureau, Finance Bureau, Human Resources and Social Security Bureau, Housing and Urban-Rural Development Bureau, Housing Provident Fund Center, State-owned Assets Supervision and Administration Commission, Medical Insurance Bureau, Financial Supervision Bureau, Taxation Bureau, People's Bank of China Central Branch, and Banking Supervision Branch:
In order to thoroughly implement the decision-making arrangements of the CPC Central Committee and the State Council on promoting the prevention and control of epidemic situation and economic and social development in COVID-19, implement the relevant requirements of the provincial party committee and the provincial government, and promote the stable, healthy and sustainable development of preschool education in our province, the kindergarten support work during the epidemic prevention and control period is hereby notified as follows:
First, allocate public funds for students in advance. According to the standard that the number of children in the park in June 2020 and the number of children per student per year are not less than 7 10 yuan, a one-time pre-allocation subsidy will be given to public kindergartens and inclusive private kindergartens from June to June 2020. Encourage qualified and willing to turn into inclusive private kindergartens. During the epidemic period, if a private kindergarten is recognized as an inclusive private kindergarten, it will be subsidized by public funds per student from the month of recognition, and the education fee will be charged according to the charging standard of inclusive private kindergarten from the month of recognition, and the overcharged part will be returned to the parents of the children in time or paid after the park is reopened.
Second, reduce the burden of real estate rent. For government agencies, institutions, military units, state-owned and state-holding enterprises, state-holding enterprises and collectively operated properties, including public kindergartens and inclusive private kindergartens where the lessee signs lease contracts through third parties instead of directly signing lease contracts with housing ownership units, the rent for the first quarter of this year will be exempted, and the rent for the second quarter will be charged at half. If the rent has not been paid, the lessor will give it a direct reduction. If the rent has been paid, it will be deducted from the subsequent unpaid rent after both parties reach an agreement through consultation; If the amount of the subsequent unfulfilled contract is not enough to be deducted or the lessee requests a refund, the lessor will directly refund it. If the policy is not reduced, the lessee may report to the asset supervisor and the discipline inspection and supervision department at the same level. Public kindergartens and inclusive private kindergartens that do not enjoy the above rent reduction and exemption policies can use the per capita subsidy funds to pay kindergarten rents during the epidemic.
Third, reduce the burden of "five insurances and one gold". Private kindergartens with serious difficulties in production and operation affected by the epidemic may apply for holdover of social insurance premiums according to regulations, and the holdover period shall not exceed 6 months. After the holdover period expires, the kindergarten will pay the holdover social insurance premium in full, and no late payment fee will be charged, which will not affect the personal rights and interests of the insured. From February to June, 2020, it was exempted from being registered as an enterprise. According to the Notice on Printing and Distributing the Standard Provisions for Small and Medium-sized Enterprises, it was divided into basic endowment insurance, unemployment insurance and industrial injury insurance units for small and medium-sized private kindergartens. From February to April, other private kindergartens' basic old-age insurance, unemployment insurance and industrial injury insurance units were halved. Reduce the unemployment insurance rate and industrial injury insurance rate in stages, and extend it 1 year after it expires on April 30, 2020. Eligible kindergartens can enjoy the policy of reducing the contribution rate of employees' basic medical insurance units in stages according to the provisions of Lu Medical Insurance Fa [2020] No.9 and Lu Medical Insurance Fa [2020]15. Kindergartens that have collected the above fees should be returned in full according to the regulations. Kindergartens affected by the epidemic in COVID-19 can apply for housing provident fund deposit according to the minimum standard of 5% for each unit and individual, or apply for holdover of housing provident fund before June 30, 2020 according to the regulations. The deposit time during holdover is calculated continuously, which does not affect the normal withdrawal and application of housing provident fund loans by employees.
Fourth, reduce the burden of taxes and fees. From March 1 day to May 3 1 day, 2020, small-scale taxpayers in profit-making private kindergartens will collect taxable sales income at the rate of 3%, and the value-added tax will be reduced at the rate of 1%. If the operation is difficult and meets the conditions for deferred payment of taxes, the profit-making private kindergarten shall apply to the tax department for deferred payment, and the tax department shall extend it according to law within a period of no more than three months. The electricity, gas and water needed for private kindergartens to run parks shall be "continuously supplied in arrears" during the epidemic prevention and control period, and the overdue payment period shall not exceed 3 months after the end of the epidemic, and the late payment fee shall be exempted during the holdover period.
Fifth, increase financial support. Private kindergartens have the same qualifications as small and medium-sized enterprises and can enjoy the relevant financial support policies for small and medium-sized enterprises during the epidemic prevention and control in Shandong Province. Encourage banks to increase credit supply to private kindergartens that meet the loan conditions, reduce the loan interest rate, improve the loan efficiency and extend the loan cycle. For private kindergartens whose loans expire after June 5438 +20201October 25, and have temporary difficulties due to the epidemic situation and good development prospects, the bank will appropriately extend the temporary repayment arrangements such as loans, loan renewal, deferred interest payment, and exemption from penalty interest, up to June 30, 2020. If private kindergartens have long-term repayment needs, banking institutions can negotiate with kindergartens according to the actual situation. For loans that temporarily postpone the repayment of principal and interest, banking institutions should adhere to the substantive risk judgment, not to reduce the loan risk classification due to epidemic factors, and not to affect the credit record of private kindergartens.
Sixth, protect the rights and interests of employees according to law. Kindergarten closed due to the epidemic, you can pay the salaries of supernumerary teachers and staff of public kindergartens and private kindergartens during this period, and kindergartens and staff can negotiate. Kindergarten teachers and staff provide normal labor through telephone, internet and other means, and pay their wages according to normal labor. If the kindergarten does not arrange the staff to work, it shall consult with the staff with reference to the relevant provisions of the state on the payment of wages during the suspension of production. If the kindergarten is closed within a salary payment period, it shall pay the salary according to the standard agreed in the labor contract; If the payment period exceeds one salary, the living expenses shall be paid at not less than 70% of the local minimum wage, and the living expenses shall be paid to Fuyuan or the labor relationship shall be terminated.
Seven, increase support for employment stability. For kindergartens that are registered as enterprises, do not lay off employees or lay off employees less, and meet the requirements, they can enjoy the unemployment insurance return policy according to regulations. Eligible unemployed kindergarten staff can receive unemployment insurance. For unemployed people who have not been employed after receiving unemployment insurance benefits and insured unemployed people who do not meet the conditions for receiving unemployment insurance benefits, unemployment subsidies will be issued for 6 months; If you start your own business or rely on the platform for employment after unemployment, you can apply for business guarantee loans and interest subsidies.
Eight, encourage social forces to donate money for education. Create a strong atmosphere in which the whole society cares about and supports the development of preschool education, set up a preschool education fund, encourage and support enterprises, other organizations, individual citizens and other social forces to donate money for education, broaden the financing channels for preschool education development, standardize the donation behavior, and protect the legitimate rights and interests of donors, recipients and beneficiaries.
Shandong Provincial Department of Education, Shandong Provincial Development and Reform Commission, Shandong Provincial Department of Industrial Informatization, Shandong Provincial Department of Civil Affairs, Shandong Provincial Department of Finance, Shandong Provincial Department of Human Resources and Social Security, Shandong Provincial Department of Housing and Urban-Rural Development, Shandong Provincial People's Government, State-owned Assets Supervision and Administration Commission, Shandong Provincial Medical Insurance Bureau, Shandong Provincial Local Financial Supervision Bureau, Shandong Provincial Taxation Bureau, China People's Bank Jinan Branch, Bank of China Insurance Regulatory Commission, Shandong Supervision Bureau, May 2020160. 38+0 days: Municipal Education Bureaus, Development and Reform Commission, Bureau of Industry and Information Technology, Civil Affairs Bureau, Finance Bureau, Human Resources and Social Security Bureau, Housing and Urban-Rural Development Bureau, Housing Provident Fund Center, State-owned Assets Supervision and Administration Commission, Medical Insurance Bureau, Financial Supervision Bureau, Taxation Bureau, Central Branch of People's Bank of China and Banking Supervision Branch:
In order to thoroughly implement the decision-making arrangements of the CPC Central Committee and the State Council on promoting the prevention and control of epidemic situation and economic and social development in COVID-19, implement the relevant requirements of the provincial party committee and the provincial government, and promote the stable, healthy and sustainable development of preschool education in our province, the kindergarten support work during the epidemic prevention and control period is hereby notified as follows:
First, allocate public funds for students in advance. According to the standard that the number of children in the park in June 2020 and the number of children per student per year are not less than 7 10 yuan, a one-time pre-allocation subsidy will be given to public kindergartens and inclusive private kindergartens from June to June 2020. Encourage qualified and willing to turn into inclusive private kindergartens. During the epidemic period, if a private kindergarten is recognized as an inclusive private kindergarten, it will be subsidized by public funds per student from the month of recognition, and the education fee will be charged according to the charging standard of inclusive private kindergarten from the month of recognition, and the overcharged part will be returned to the parents of the children in time or paid after the park is reopened.
Second, reduce the burden of real estate rent. For government agencies, institutions, military units, state-owned and state-holding enterprises, state-holding enterprises and collectively operated properties, including public kindergartens and inclusive private kindergartens where the lessee signs lease contracts through third parties instead of directly signing lease contracts with housing ownership units, the rent for the first quarter of this year will be exempted, and the rent for the second quarter will be charged at half. If the rent has not been paid, the lessor will give it a direct reduction. If the rent has been paid, it will be deducted from the subsequent unpaid rent after both parties reach an agreement through consultation; If the amount of the subsequent unfulfilled contract is not enough to be deducted or the lessee requests a refund, the lessor will directly refund it. If the policy is not reduced, the lessee may report to the asset supervisor and the discipline inspection and supervision department at the same level. Public kindergartens and inclusive private kindergartens that do not enjoy the above rent reduction and exemption policies can use the per capita subsidy funds to pay kindergarten rents during the epidemic.
Third, reduce the burden of "five insurances and one gold". Private kindergartens with serious difficulties in production and operation affected by the epidemic may apply for holdover of social insurance premiums according to regulations, and the holdover period shall not exceed 6 months. After the holdover period expires, the kindergarten will pay the holdover social insurance premium in full, and no late payment fee will be charged, which will not affect the personal rights and interests of the insured. From February to June, 2020, it was exempted from being registered as an enterprise. According to the Notice on Printing and Distributing the Standard Provisions for Small and Medium-sized Enterprises, it was divided into basic endowment insurance, unemployment insurance and industrial injury insurance units for small and medium-sized private kindergartens. From February to April, other private kindergartens' basic old-age insurance, unemployment insurance and industrial injury insurance units were halved. Reduce the unemployment insurance rate and industrial injury insurance rate in stages, and extend it 1 year after it expires on April 30, 2020. Eligible kindergartens can enjoy the policy of reducing the contribution rate of employees' basic medical insurance units in stages according to the provisions of Lu Medical Insurance Fa [2020] No.9 and Lu Medical Insurance Fa [2020]15. Kindergartens that have collected the above fees should be returned in full according to the regulations. Kindergartens affected by the epidemic in COVID-19 can apply for housing provident fund deposit according to the minimum standard of 5% for each unit and individual, or apply for holdover of housing provident fund before June 30, 2020 according to the regulations. The deposit time during holdover is calculated continuously, which does not affect the normal withdrawal and application of housing provident fund loans by employees.
Fourth, reduce the burden of taxes and fees. From March 1 day to May 3 1 day, 2020, small-scale taxpayers in profit-making private kindergartens will collect taxable sales income at the rate of 3%, and the value-added tax will be reduced at the rate of 1%. If the operation is difficult and meets the conditions for deferred payment of taxes, the profit-making private kindergarten shall apply to the tax department for deferred payment, and the tax department shall extend it according to law within a period of no more than three months. The electricity, gas and water needed for private kindergartens to run parks shall be "continuously supplied in arrears" during the epidemic prevention and control period, and the overdue payment period shall not exceed 3 months after the end of the epidemic, and the late payment fee shall be exempted during the holdover period.
Fifth, increase financial support. Private kindergartens have the same qualifications as small and medium-sized enterprises and can enjoy the relevant financial support policies for small and medium-sized enterprises during the epidemic prevention and control in Shandong Province. Encourage banks to increase credit supply to private kindergartens that meet the loan conditions, reduce the loan interest rate, improve the loan efficiency and extend the loan cycle. For private kindergartens whose loans expire after June 5438 +20201October 25, and have temporary difficulties due to the epidemic situation and good development prospects, the bank will appropriately extend the temporary repayment arrangements such as loans, loan renewal, deferred interest payment, and exemption from penalty interest, up to June 30, 2020. If private kindergartens have long-term repayment needs, banking institutions can negotiate with kindergartens according to the actual situation. For loans that temporarily postpone the repayment of principal and interest, banking institutions should adhere to the substantive risk judgment, not to reduce the loan risk classification due to epidemic factors, and not to affect the credit record of private kindergartens.
Sixth, protect the rights and interests of employees according to law. Kindergarten closed due to the epidemic, you can pay the salaries of supernumerary teachers and staff of public kindergartens and private kindergartens during this period, and kindergartens and staff can negotiate. Kindergarten teachers and staff provide normal labor through telephone, internet and other means, and pay their wages according to normal labor. If the kindergarten does not arrange the staff to work, it shall consult with the staff with reference to the relevant provisions of the state on the payment of wages during the suspension of production. If the kindergarten is closed within a salary payment period, it shall pay the salary according to the standard agreed in the labor contract; If the payment period exceeds one salary, the living expenses shall be paid at not less than 70% of the local minimum wage, and the living expenses shall be paid to Fuyuan or the labor relationship shall be terminated.
Seven, increase support for employment stability. For kindergartens that are registered as enterprises, do not lay off employees or lay off employees less, and meet the requirements, they can enjoy the unemployment insurance return policy according to regulations. Eligible unemployed kindergarten staff can receive unemployment insurance. For unemployed people who have not been employed after receiving unemployment insurance benefits and insured unemployed people who do not meet the conditions for receiving unemployment insurance benefits, unemployment subsidies will be issued for six months; If you start your own business or rely on the platform for employment after unemployment, you can apply for business guarantee loans and interest subsidies.
Eight, encourage social forces to donate money for education. Create a strong atmosphere in which the whole society cares about and supports the development of preschool education, set up a preschool education fund, encourage and support enterprises, other organizations, individual citizens and other social forces to donate money for education, broaden the financing channels for preschool education development, standardize the donation behavior, and protect the legitimate rights and interests of donors, recipients and beneficiaries.
Shandong Provincial Education Department Shandong Provincial Development and Reform Commission
Shandong Provincial Department of Industrial Information, Shandong Provincial Department of Civil Affairs and Shandong Provincial Department of Finance
Shandong Provincial Department of Human Resources and Social Security Shandong Provincial Department of Housing and Urban-Rural Development
State-owned Assets Supervision and Administration Commission of Shandong Provincial People's Government Shandong Provincial Medical Security Bureau
Shandong province local financial supervision and management bureau
Shandong Provincial Taxation Bureau China People's Bank Ji 'nan Branch Bank of China Insurance Regulatory Commission
Shandong supervisory bureau
May 2020 1 1
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