各省、自治區、直轄市人民政(zheng)府，國務院(yuan)各部委、各直屬機(ji)構：

    小(xiao)(xiao)型(xing)(xing)微(wei)型(xing)(xing)企(qi)業(ye)在增加就業(ye)、促進經(jing)濟增長(chang)、科技創新與社(she)會和諧穩定等方面具(ju)(ju)有(you)不可替代的作用，對國民經(jing)濟和社(she)會發(fa)展具(ju)(ju)有(you)重(zhong)要(yao)的戰略(lve)意義(yi)。黨(dang)中央、國務院(yuan)高(gao)度重(zhong)視小(xiao)(xiao)型(xing)(xing)微(wei)型(xing)(xing)企(qi)業(ye)的發(fa)展，出臺(tai)了一系(xi)列(lie)財(cai)稅金融(rong)扶(fu)持政策(ce)，取得了積(ji)極(ji)成效。但受國內(nei)外(wai)復雜(za)多(duo)變的經(jing)濟形勢影響，當(dang)前，小(xiao)(xiao)型(xing)(xing)微(wei)型(xing)(xing)企(qi)業(ye)經(jing)營壓力大、成本上(shang)升、融(rong)資困難和稅費偏重(zhong)等問題仍很突出，必須引起高(gao)度重(zhong)視。為進一步支持小(xiao)(xiao)型(xing)(xing)微(wei)型(xing)(xing)企(qi)業(ye)健康發(fa)展，現提出以下意見。

    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(hao)小(xiao)型微(wei)(wei)型企業(ye)工作(zuo)的(de)信心。各級政府(fu)和(he)有關部門對(dui)(dui)當前小(xiao)型微(wei)(wei)型企業(ye)發(fa)展(zhan)面臨的(de)新情(qing)況(kuang)、新問題要高度(du)重視，增(zeng)強信心，加(jia)大支(zhi)持力度(du)，把支(zhi)持小(xiao)型微(wei)(wei)型企業(ye)健康發(fa)展(zhan)作(zuo)為鞏固(gu)和(he)擴大應對(dui)(dui)國際金融危機沖擊成果、保持經濟平(ping)穩較(jiao)快發(fa)展(zhan)的(de)重要舉措，放在更加(jia)重要的(de)位置(zhi)上(shang)。要科學分(fen)析，正(zheng)確把握，積極研(yan)究采取(qu)更有針對(dui)(dui)性的(de)政策(ce)措施(shi)，幫(bang)助小(xiao)型微(wei)(wei)型企業(ye)提振信心，穩健經營，提高盈利水平(ping)和(he)發(fa)展(zhan)后勁，增(zeng)強企業(ye)的(de)可持續(xu)發(fa)展(zhan)能(neng)力。

    二、進一步加大對小型微型企業的財稅支持力度

    （二）落實支持(chi)小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)(ye)(ye)發展的(de)(de)各項(xiang)稅(shui)(shui)(shui)(shui)(shui)(shui)收優(you)惠政(zheng)策(ce)(ce)(ce)。提(ti)高增值稅(shui)(shui)(shui)(shui)(shui)(shui)和營(ying)(ying)業(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)起征(zheng)(zheng)(zheng)點(dian)；將小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)微(wei)利企(qi)(qi)業(ye)(ye)(ye)(ye)減(jian)(jian)半(ban)征(zheng)(zheng)(zheng)收企(qi)(qi)業(ye)(ye)(ye)(ye)所得稅(shui)(shui)(shui)(shui)(shui)(shui)政(zheng)策(ce)(ce)(ce)，延長(chang)到(dao)2015年(nian)(nian)底并(bing)擴大范圍(wei)；將符(fu)合條(tiao)件的(de)(de)國家中(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)業(ye)(ye)(ye)(ye)公共服(fu)務示范平臺中(zhong)的(de)(de)技術類服(fu)務平臺納入(ru)現(xian)行科技開發用(yong)品進口稅(shui)(shui)(shui)(shui)(shui)(shui)收優(you)惠政(zheng)策(ce)(ce)(ce)范圍(wei)；自2011年(nian)(nian)11月1日(ri)至(zhi)2014年(nian)(nian)10月31日(ri)，對金(jin)融機(ji)構與小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)(ye)(ye)簽訂的(de)(de)借款合同免征(zheng)(zheng)(zheng)印(yin)花(hua)稅(shui)(shui)(shui)(shui)(shui)(shui)，將金(jin)融企(qi)(qi)業(ye)(ye)(ye)(ye)涉農(nong)貸款和中(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)業(ye)(ye)(ye)(ye)貸款損失(shi)準備金(jin)稅(shui)(shui)(shui)(shui)(shui)(shui)前扣除政(zheng)策(ce)(ce)(ce)延長(chang)至(zhi)2013年(nian)(nian)底，將符(fu)合條(tiao)件的(de)(de)農(nong)村金(jin)融機(ji)構金(jin)融保險收入(ru)減(jian)(jian)按3%的(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)率征(zheng)(zheng)(zheng)收營(ying)(ying)業(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)政(zheng)策(ce)(ce)(ce)延長(chang)至(zhi)2015年(nian)(nian)底。加(jia)快推進營(ying)(ying)業(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)改征(zheng)(zheng)(zheng)增值稅(shui)(shui)(shui)(shui)(shui)(shui)試點(dian)，逐步解決服(fu)務業(ye)(ye)(ye)(ye)營(ying)(ying)業(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)重復(fu)征(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)問題。結(jie)合深化稅(shui)(shui)(shui)(shui)(shui)(shui)收體(ti)制改革，完善(shan)結(jie)構性減(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)政(zheng)策(ce)(ce)(ce)，研究進一步支持(chi)小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)(ye)(ye)發展的(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)收制度。

    （三）完(wan)善財政資(zi)金(jin)支持(chi)政策。充(chong)分發揮現有(you)中(zhong)小企業專項(xiang)資(zi)金(jin)的支持(chi)引導作(zuo)用，2012年(nian)將資(zi)金(jin)總(zong)規(gui)模由128.7億(yi)元擴大至141.7億(yi)元，以(yi)后逐年(nian)增(zeng)加。專項(xiang)資(zi)金(jin)要體現政策導向，增(zeng)強(qiang)針對性、連續(xu)性和可操作(zuo)性，突(tu)出(chu)資(zi)金(jin)使用重點，向小型微型企業和中(zhong)西(xi)部地區傾斜。

    （四(si)）依法設立國家中(zhong)小企業(ye)發(fa)展基(ji)(ji)(ji)金(jin)(jin)(jin)。基(ji)(ji)(ji)金(jin)(jin)(jin)的(de)(de)資金(jin)(jin)(jin)來源包(bao)括中(zhong)央財(cai)(cai)政預算安排(pai)、基(ji)(ji)(ji)金(jin)(jin)(jin)收益、捐贈等(deng)。中(zhong)央財(cai)(cai)政安排(pai)資金(jin)(jin)(jin)150億(yi)元(yuan)，分(fen)5年(nian)到位，2012年(nian)安排(pai)30億(yi)元(yuan)。基(ji)(ji)(ji)金(jin)(jin)(jin)主要用于引導地方、創(chuang)業(ye)投資機(ji)構及其(qi)他社(she)會(hui)資金(jin)(jin)(jin)支持處(chu)于初創(chuang)期的(de)(de)小型(xing)微型(xing)企業(ye)等(deng)。鼓勵向基(ji)(ji)(ji)金(jin)(jin)(jin)捐贈資金(jin)(jin)(jin)。對企事業(ye)單位、社(she)會(hui)團體和個(ge)人(ren)等(deng)向基(ji)(ji)(ji)金(jin)(jin)(jin)捐贈資金(jin)(jin)(jin)的(de)(de)，企業(ye)在年(nian)度利潤總額(e)12%以(yi)內的(de)(de)部分(fen)，個(ge)人(ren)在申(shen)報個(ge)人(ren)所(suo)得稅(shui)應納稅(shui)所(suo)得額(e)30%以(yi)內的(de)(de)部分(fen)，準予在計算繳納所(suo)得稅(shui)稅(shui)前扣除。

    （五）政(zheng)(zheng)府(fu)采(cai)(cai)(cai)購(gou)支(zhi)持(chi)小(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業發(fa)展。負有(you)編(bian)制(zhi)部門預算職責的(de)(de)(de)各部門，應當安排不低(di)于年度政(zheng)(zheng)府(fu)采(cai)(cai)(cai)購(gou)項目預算總額18%的(de)(de)(de)份額專門面(mian)向小(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業采(cai)(cai)(cai)購(gou)。在政(zheng)(zheng)府(fu)采(cai)(cai)(cai)購(gou)評審中，對小(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業產品可視不同(tong)行業情況(kuang)給(gei)(gei)予6%-10%的(de)(de)(de)價(jia)格扣(kou)除(chu)。鼓(gu)勵大中型(xing)(xing)(xing)企(qi)業與小(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業組成(cheng)聯(lian)合體共同(tong)參加政(zheng)(zheng)府(fu)采(cai)(cai)(cai)購(gou)，小(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業占聯(lian)合體份額達到(dao)30%以上(shang)的(de)(de)(de)，可給(gei)(gei)予聯(lian)合體2%-3%的(de)(de)(de)價(jia)格扣(kou)除(chu)。推進政(zheng)(zheng)府(fu)采(cai)(cai)(cai)購(gou)信用(yong)擔(dan)保試點(dian)，鼓(gu)勵為小(xiao)型(xing)(xing)(xing)微型(xing)(xing)(xing)企(qi)業參與政(zheng)(zheng)府(fu)采(cai)(cai)(cai)購(gou)提(ti)供投(tou)標擔(dan)保、履(lv)約擔(dan)保和(he)融資擔(dan)保等(deng)服務。

    （六）繼續減免部分(fen)涉(she)(she)企(qi)收費(fei)并清理(li)(li)取消各種不合規收費(fei)。落實中央和(he)省(sheng)級財政、價格主(zhu)管部門(men)已(yi)公布(bu)取消的(de)(de)行(xing)政事(shi)業(ye)性(xing)收費(fei)。自2012年1月1日(ri)至2014年12月31日(ri)三年內對小型(xing)微(wei)型(xing)企(qi)業(ye)免征(zheng)部分(fen)管理(li)(li)類、登(deng)記類和(he)證照(zhao)類行(xing)政事(shi)業(ye)性(xing)收費(fei)。清理(li)(li)取消一(yi)批各省(sheng)（區、市）設(she)立的(de)(de)涉(she)(she)企(qi)行(xing)政事(shi)業(ye)性(xing)收費(fei)。規范涉(she)(she)及行(xing)政許可和(he)強(qiang)制準入的(de)(de)經營(ying)服務性(xing)收費(fei)。繼續做好收費(fei)公路專項清理(li)(li)工作，降低企(qi)業(ye)物流成本。加(jia)大對向(xiang)企(qi)業(ye)亂(luan)收費(fei)、亂(luan)罰款和(he)各種攤(tan)派行(xing)為監督檢查的(de)(de)力度，嚴(yan)格執(zhi)行(xing)收費(fei)公示制度，加(jia)強(qiang)社會和(he)輿論監督。完善涉(she)(she)企(qi)收費(fei)維權(quan)機制。

    三、努力緩解小型微型企業融資困難

    （七(qi)）落(luo)(luo)實(shi)支(zhi)持小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)發展的(de)(de)(de)(de)各(ge)項金(jin)(jin)融(rong)(rong)政(zheng)(zheng)策。銀行(xing)業(ye)(ye)金(jin)(jin)融(rong)(rong)機構(gou)對(dui)(dui)小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)貸(dai)(dai)(dai)款(kuan)(kuan)的(de)(de)(de)(de)增(zeng)速不(bu)低(di)于(yu)全(quan)部貸(dai)(dai)(dai)款(kuan)(kuan)平(ping)均增(zeng)速，增(zeng)量高(gao)于(yu)上(shang)年同(tong)期(qi)水平(ping)，對(dui)(dui)達到要求的(de)(de)(de)(de)小(xiao)(xiao)(xiao)(xiao)金(jin)(jin)融(rong)(rong)機構(gou)繼續執行(xing)較(jiao)低(di)存款(kuan)(kuan)準備金(jin)(jin)率(lv)。商(shang)(shang)(shang)業(ye)(ye)銀行(xing)應對(dui)(dui)符合(he)國家產業(ye)(ye)政(zheng)(zheng)策和信貸(dai)(dai)(dai)政(zheng)(zheng)策的(de)(de)(de)(de)小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)給予信貸(dai)(dai)(dai)支(zhi)持。鼓勵金(jin)(jin)融(rong)(rong)機構(gou)建立科學合(he)理的(de)(de)(de)(de)小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)貸(dai)(dai)(dai)款(kuan)(kuan)定(ding)價機制，在合(he)法、合(he)規和風險可控前提(ti)下，由商(shang)(shang)(shang)業(ye)(ye)銀行(xing)自主(zhu)確(que)定(ding)貸(dai)(dai)(dai)款(kuan)(kuan)利率(lv)，對(dui)(dui)創新型(xing)(xing)(xing)(xing)(xing)和創業(ye)(ye)型(xing)(xing)(xing)(xing)(xing)小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)可優先予以支(zhi)持。建立小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)信貸(dai)(dai)(dai)獎勵考(kao)核制度，落(luo)(luo)實(shi)已出臺的(de)(de)(de)(de)小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)金(jin)(jin)融(rong)(rong)服(fu)務的(de)(de)(de)(de)差異(yi)化監管(guan)政(zheng)(zheng)策，適當提(ti)高(gao)對(dui)(dui)小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)貸(dai)(dai)(dai)款(kuan)(kuan)不(bu)良率(lv)的(de)(de)(de)(de)容忍度。進(jin)一步(bu)研究完善小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)貸(dai)(dai)(dai)款(kuan)(kuan)呆(dai)賬(zhang)核銷(xiao)有關(guan)規定(ding)，簡化呆(dai)賬(zhang)核銷(xiao)程序，提(ti)高(gao)小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)貸(dai)(dai)(dai)款(kuan)(kuan)呆(dai)賬(zhang)核銷(xiao)效(xiao)率(lv)。優先支(zhi)持符合(he)條件的(de)(de)(de)(de)商(shang)(shang)(shang)業(ye)(ye)銀行(xing)發行(xing)專項用于(yu)小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)貸(dai)(dai)(dai)款(kuan)(kuan)的(de)(de)(de)(de)金(jin)(jin)融(rong)(rong)債。支(zhi)持商(shang)(shang)(shang)業(ye)(ye)銀行(xing)開發適合(he)小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)特點的(de)(de)(de)(de)各(ge)類金(jin)(jin)融(rong)(rong)產品和服(fu)務，積極發展商(shang)(shang)(shang)圈(quan)融(rong)(rong)資(zi)、供應鏈(lian)融(rong)(rong)資(zi)等融(rong)(rong)資(zi)方式。加強對(dui)(dui)小(xiao)(xiao)(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)貸(dai)(dai)(dai)款(kuan)(kuan)的(de)(de)(de)(de)統計監測(ce)。

    （八）加快(kuai)發展(zhan)小金(jin)融(rong)(rong)機(ji)構(gou)。在加強(qiang)監管(guan)和防(fang)范風險的(de)前提(ti)下(xia)，適(shi)當(dang)放寬民間資本、外資、國(guo)際(ji)組(zu)織資金(jin)參股(gu)設(she)立(li)小金(jin)融(rong)(rong)機(ji)構(gou)的(de)條件(jian)。適(shi)當(dang)放寬小額貸(dai)款(kuan)公(gong)司(si)單一投資者持(chi)股(gu)比例限制。支持(chi)和鼓勵符(fu)合條件(jian)的(de)銀行業(ye)金(jin)融(rong)(rong)機(ji)構(gou)重點到中西部(bu)設(she)立(li)村(cun)鎮銀行。強(qiang)化小金(jin)融(rong)(rong)機(ji)構(gou)主要(yao)為小型微(wei)型企業(ye)服務的(de)市場(chang)定(ding)位，創(chuang)新金(jin)融(rong)(rong)產品和服務方式，優化業(ye)務流程，提(ti)高服務效率。引導(dao)小金(jin)融(rong)(rong)機(ji)構(gou)增加服務網點，向縣域和鄉鎮延伸(shen)。符(fu)合條件(jian)的(de)小額貸(dai)款(kuan)公(gong)司(si)可根據有關規(gui)定(ding)改制為村(cun)鎮銀行。

    （九）拓寬(kuan)融(rong)資(zi)渠道。搭建(jian)(jian)方便快捷的(de)(de)(de)融(rong)資(zi)平臺，支持(chi)符合(he)條件的(de)(de)(de)小(xiao)企(qi)(qi)業(ye)(ye)上市(shi)(shi)融(rong)資(zi)、發(fa)行債(zhai)券(quan)(quan)。推進多層(ceng)次債(zhai)券(quan)(quan)市(shi)(shi)場建(jian)(jian)設(she)，發(fa)揮(hui)債(zhai)券(quan)(quan)市(shi)(shi)場對微(wei)(wei)(wei)(wei)觀主體的(de)(de)(de)資(zi)金支持(chi)作用。加快統(tong)一監管的(de)(de)(de)場外交(jiao)易市(shi)(shi)場建(jian)(jian)設(she)步(bu)伐，為尚(shang)不符合(he)上市(shi)(shi)條件的(de)(de)(de)小(xiao)型(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)提供(gong)資(zi)本市(shi)(shi)場配置資(zi)源(yuan)的(de)(de)(de)服務。逐步(bu)擴(kuo)大(da)小(xiao)型(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)集合(he)票據、集合(he)債(zhai)券(quan)(quan)、集合(he)信托(tuo)和(he)短期(qi)融(rong)資(zi)券(quan)(quan)等(deng)發(fa)行規模。積極穩妥發(fa)展(zhan)私募股權投(tou)資(zi)和(he)創業(ye)(ye)投(tou)資(zi)等(deng)融(rong)資(zi)工具(ju)，完善創業(ye)(ye)投(tou)資(zi)扶持(chi)機制(zhi)，支持(chi)初創型(xing)(xing)(xing)(xing)和(he)創新型(xing)(xing)(xing)(xing)小(xiao)型(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)發(fa)展(zhan)。支持(chi)小(xiao)型(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)采取知識產權質押(ya)、倉單(dan)質押(ya)、商(shang)鋪經營權質押(ya)、商(shang)業(ye)(ye)信用保(bao)險(xian)保(bao)單(dan)質押(ya)、商(shang)業(ye)(ye)保(bao)理、典當等(deng)多種方式融(rong)資(zi)。鼓勵(li)為小(xiao)型(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)提供(gong)設(she)備融(rong)資(zi)租賃服務。積極發(fa)展(zhan)小(xiao)型(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)貸款保(bao)證保(bao)險(xian)和(he)信用保(bao)險(xian)。加快小(xiao)型(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)融(rong)資(zi)服務體系建(jian)(jian)設(she)。深(shen)入開(kai)展(zhan)科技和(he)金融(rong)結合(he)試點，為創新型(xing)(xing)(xing)(xing)小(xiao)型(xing)(xing)(xing)(xing)微(wei)(wei)(wei)(wei)型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)創造(zao)良好的(de)(de)(de)投(tou)融(rong)資(zi)環境。

    （十）加(jia)強(qiang)對小(xiao)(xiao)型(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)的(de)(de)信(xin)(xin)(xin)用(yong)(yong)擔(dan)(dan)(dan)保(bao)(bao)(bao)服務(wu)。大力推進(jin)(jin)(jin)中小(xiao)(xiao)企(qi)業(ye)(ye)(ye)信(xin)(xin)(xin)用(yong)(yong)擔(dan)(dan)(dan)保(bao)(bao)(bao)體系建(jian)設，繼續執行(xing)對符合條件(jian)的(de)(de)信(xin)(xin)(xin)用(yong)(yong)擔(dan)(dan)(dan)保(bao)(bao)(bao)機(ji)構(gou)免征(zheng)營業(ye)(ye)(ye)稅政策，加(jia)大中央(yang)財政資金(jin)的(de)(de)引導(dao)支持力度(du)，鼓勵擔(dan)(dan)(dan)保(bao)(bao)(bao)機(ji)構(gou)提高小(xiao)(xiao)型(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)擔(dan)(dan)(dan)保(bao)(bao)(bao)業(ye)(ye)(ye)務(wu)規模，降低對小(xiao)(xiao)型(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)的(de)(de)擔(dan)(dan)(dan)保(bao)(bao)(bao)收(shou)費。引導(dao)外資設立(li)面向小(xiao)(xiao)型(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)的(de)(de)擔(dan)(dan)(dan)保(bao)(bao)(bao)機(ji)構(gou)，加(jia)快推進(jin)(jin)(jin)利(li)用(yong)(yong)外資設立(li)擔(dan)(dan)(dan)保(bao)(bao)(bao)公司試點工作(zuo)。積極發展(zhan)再擔(dan)(dan)(dan)保(bao)(bao)(bao)機(ji)構(gou)，強(qiang)化分(fen)散(san)風險(xian)、增(zeng)加(jia)信(xin)(xin)(xin)用(yong)(yong)功能。改善(shan)信(xin)(xin)(xin)用(yong)(yong)保(bao)(bao)(bao)險(xian)服務(wu)，定(ding)制符合小(xiao)(xiao)型(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)需求的(de)(de)保(bao)(bao)(bao)險(xian)產品，擴(kuo)大服務(wu)覆蓋面。推動建(jian)立(li)擔(dan)(dan)(dan)保(bao)(bao)(bao)機(ji)構(gou)與銀行(xing)業(ye)(ye)(ye)金(jin)融機(ji)構(gou)間(jian)的(de)(de)風險(xian)分(fen)擔(dan)(dan)(dan)機(ji)制。加(jia)快推進(jin)(jin)(jin)企(qi)業(ye)(ye)(ye)信(xin)(xin)(xin)用(yong)(yong)體系建(jian)設，切實開展(zhan)企(qi)業(ye)(ye)(ye)信(xin)(xin)(xin)用(yong)(yong)信(xin)(xin)(xin)息征(zheng)集(ji)和信(xin)(xin)(xin)用(yong)(yong)等級評(ping)價工作(zuo)。

    （十一(yi)）規(gui)范對小(xiao)型(xing)(xing)微型(xing)(xing)企業(ye)(ye)(ye)的融(rong)資服務(wu)。除銀團貸款(kuan)外，禁止(zhi)金融(rong)機構對小(xiao)型(xing)(xing)微型(xing)(xing)企業(ye)(ye)(ye)貸款(kuan)收(shou)取承(cheng)諾(nuo)費(fei)(fei)、資金管(guan)理(li)費(fei)(fei)。開展(zhan)商業(ye)(ye)(ye)銀行服務(wu)收(shou)費(fei)(fei)檢查(cha)。嚴格(ge)限制金融(rong)機構向(xiang)小(xiao)型(xing)(xing)微型(xing)(xing)企業(ye)(ye)(ye)收(shou)取財務(wu)顧問費(fei)(fei)、咨詢費(fei)(fei)等費(fei)(fei)用，清理(li)糾(jiu)正金融(rong)服務(wu)不合理(li)收(shou)費(fei)(fei)。有效遏制民間(jian)(jian)借(jie)(jie)貸高利貸化傾向(xiang)以及大(da)型(xing)(xing)企業(ye)(ye)(ye)變相轉(zhuan)貸現象(xiang)，依法打擊非法集資、金融(rong)傳銷等違法活動。嚴格(ge)禁止(zhi)金融(rong)從(cong)業(ye)(ye)(ye)人員參與民間(jian)(jian)借(jie)(jie)貸。研究制定防(fang)止(zhi)大(da)企業(ye)(ye)(ye)長期拖欠小(xiao)型(xing)(xing)微型(xing)(xing)企業(ye)(ye)(ye)資金的政策措施。

    四、進一步推動小型微型企業創新發展和結構調整

    （十二(er)）支(zhi)持小型(xing)(xing)(xing)微型(xing)(xing)(xing)企業(ye)技(ji)(ji)(ji)術改(gai)造。中央預算內投(tou)資(zi)擴大(da)安(an)排(pai)用于中小企業(ye)技(ji)(ji)(ji)術進(jin)步(bu)和技(ji)(ji)(ji)術改(gai)造資(zi)金規模，重點支(zhi)持小型(xing)(xing)(xing)企業(ye)開發和應用新技(ji)(ji)(ji)術、新工藝(yi)、新材料、新裝(zhuang)備，提高(gao)自主創新能力、促進(jin)節(jie)能減排(pai)、提高(gao)產品和服務質量、改(gai)善安(an)全生(sheng)產與經營(ying)條(tiao)件等(deng)。各地(di)也要加(jia)大(da)對小型(xing)(xing)(xing)微型(xing)(xing)(xing)企業(ye)技(ji)(ji)(ji)術改(gai)造的支(zhi)持力度(du)。

    （十三）提(ti)升小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)創新(xin)能力(li)。完善企(qi)(qi)業(ye)(ye)研究開發(fa)費用(yong)所(suo)得稅前加(jia)計(ji)扣除政策，支(zhi)持(chi)企(qi)(qi)業(ye)(ye)技(ji)術(shu)(shu)創新(xin)。實(shi)施(shi)(shi)中(zhong)小(xiao)(xiao)企(qi)(qi)業(ye)(ye)創新(xin)能力(li)建設計(ji)劃，鼓(gu)勵(li)有條件(jian)的(de)小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)建立研發(fa)機(ji)(ji)構(gou)(gou)，參(can)與產業(ye)(ye)共性關(guan)鍵技(ji)術(shu)(shu)研發(fa)、國(guo)家和(he)(he)地方科(ke)(ke)技(ji)計(ji)劃項目以及(ji)標準(zhun)制(zhi)定。鼓(gu)勵(li)產業(ye)(ye)技(ji)術(shu)(shu)創新(xin)戰略(lve)聯盟向小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)轉移擴散(san)技(ji)術(shu)(shu)創新(xin)成果。支(zhi)持(chi)在小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)集聚的(de)區域建立健全技(ji)術(shu)(shu)服(fu)務平臺(tai)，集中(zhong)優(you)勢科(ke)(ke)技(ji)資源(yuan)，為小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)技(ji)術(shu)(shu)創新(xin)提(ti)供支(zhi)撐服(fu)務。鼓(gu)勵(li)大(da)專(zhuan)院(yuan)校、科(ke)(ke)研機(ji)(ji)構(gou)(gou)和(he)(he)大(da)企(qi)(qi)業(ye)(ye)向小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)開放研發(fa)試驗設施(shi)(shi)。實(shi)施(shi)(shi)中(zhong)小(xiao)(xiao)企(qi)(qi)業(ye)(ye)信(xin)息(xi)化推進(jin)工程，重點提(ti)高小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)生產制(zhi)造、運(yun)營管(guan)理和(he)(he)市(shi)場開拓的(de)信(xin)息(xi)化應用(yong)水平，鼓(gu)勵(li)信(xin)息(xi)技(ji)術(shu)(shu)企(qi)(qi)業(ye)(ye)、通信(xin)運(yun)營商為小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)提(ti)供信(xin)息(xi)化應用(yong)平臺(tai)。加(jia)快新(xin)技(ji)術(shu)(shu)和(he)(he)先進(jin)適用(yong)技(ji)術(shu)(shu)在小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)的(de)推廣應用(yong)，鼓(gu)勵(li)各類技(ji)術(shu)(shu)服(fu)務機(ji)(ji)構(gou)(gou)、技(ji)術(shu)(shu)市(shi)場和(he)(he)研究院(yuan)所(suo)為小(xiao)(xiao)型(xing)(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)提(ti)供優(you)質(zhi)服(fu)務。

    （十(shi)四）提高小(xiao)(xiao)型微型企業(ye)知識(shi)產(chan)權(quan)創造、運用、保(bao)護和管理(li)水平(ping)。中(zhong)小(xiao)(xiao)企業(ye)知識(shi)產(chan)權(quan)戰略推進工程以培育具有自主知識(shi)產(chan)權(quan)優勢小(xiao)(xiao)型微型企業(ye)為重點，加強宣傳和培訓，普及知識(shi)產(chan)權(quan)知識(shi)，推進重點區域和重點企業(ye)試點，開展(zhan)面向(xiang)小(xiao)(xiao)型微型企業(ye)的專(zhuan)利輔導、專(zhuan)利代理(li)、專(zhuan)利預(yu)警等服(fu)務。加大對侵犯(fan)知識(shi)產(chan)權(quan)和制售假冒偽劣產(chan)品的打擊(ji)力度，維護市場秩序，保(bao)護創新積(ji)極性。

    （十五）支持(chi)創(chuang)(chuang)(chuang)(chuang)新型(xing)(xing)(xing)(xing)、創(chuang)(chuang)(chuang)(chuang)業(ye)(ye)型(xing)(xing)(xing)(xing)和(he)(he)勞動密集型(xing)(xing)(xing)(xing)的小(xiao)(xiao)型(xing)(xing)(xing)(xing)微(wei)(wei)型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)發(fa)展(zhan)。鼓勵小(xiao)(xiao)型(xing)(xing)(xing)(xing)微(wei)(wei)型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)發(fa)展(zhan)現代服(fu)務業(ye)(ye)、戰略(lve)性新興(xing)產業(ye)(ye)、現代農業(ye)(ye)和(he)(he)文(wen)化產業(ye)(ye)，走“專(zhuan)精(jing)特(te)新”和(he)(he)與(yu)大企(qi)(qi)業(ye)(ye)協作配套發(fa)展(zhan)的道(dao)路，加快(kuai)從要素驅(qu)動向創(chuang)(chuang)(chuang)(chuang)新驅(qu)動的轉(zhuan)變。充分利用國家科(ke)技(ji)資源支持(chi)小(xiao)(xiao)型(xing)(xing)(xing)(xing)微(wei)(wei)型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)技(ji)術創(chuang)(chuang)(chuang)(chuang)新，鼓勵科(ke)技(ji)人員利用科(ke)技(ji)成果創(chuang)(chuang)(chuang)(chuang)辦小(xiao)(xiao)型(xing)(xing)(xing)(xing)微(wei)(wei)型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)，促進(jin)科(ke)技(ji)成果轉(zhuan)化。實(shi)施創(chuang)(chuang)(chuang)(chuang)辦小(xiao)(xiao)企(qi)(qi)業(ye)(ye)計劃，培育(yu)和(he)(he)支持(chi)3000家小(xiao)(xiao)企(qi)(qi)業(ye)(ye)創(chuang)(chuang)(chuang)(chuang)業(ye)(ye)基地，大力開展(zhan)創(chuang)(chuang)(chuang)(chuang)業(ye)(ye)培訓和(he)(he)輔導，鼓勵創(chuang)(chuang)(chuang)(chuang)辦小(xiao)(xiao)企(qi)(qi)業(ye)(ye)，努力擴大社會就業(ye)(ye)。積極發(fa)展(zhan)各類科(ke)技(ji)孵(fu)化器，到2015年，在孵(fu)企(qi)(qi)業(ye)(ye)規模達到10萬家以上。支持(chi)勞動密集型(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)穩定就業(ye)(ye)崗位，推動產業(ye)(ye)升級(ji)，加快(kuai)調整產品(pin)結構和(he)(he)服(fu)務方式。

    （十六(liu)）切(qie)實拓寬(kuan)民(min)間投(tou)資領(ling)域。要盡快(kuai)出臺貫(guan)徹落實國(guo)家(jia)有關鼓勵(li)和(he)引導民(min)間投(tou)資健康發展政策的實施細則，促進(jin)民(min)間投(tou)資便利(li)化(hua)、規范化(hua)，鼓勵(li)和(he)引導小(xiao)型(xing)微型(xing)企業進(jin)入教(jiao)育(yu)、社(she)會(hui)福利(li)、科技(ji)、文化(hua)、旅(lv)游、體(ti)育(yu)、商貿流通等(deng)領(ling)域。各(ge)類政府(fu)性資金要對包(bao)括(kuo)民(min)間投(tou)資在內的各(ge)類投(tou)資主體(ti)同等(deng)對待。

    （十七）加(jia)快淘汰(tai)落(luo)后產能。嚴(yan)(yan)格(ge)控(kong)制高污染、高耗(hao)能和(he)(he)資源浪費(fei)嚴(yan)(yan)重(zhong)的(de)小型(xing)微(wei)型(xing)企(qi)業(ye)發展(zhan)，防止落(luo)后產能異地(di)轉(zhuan)移(yi)。嚴(yan)(yan)格(ge)執行國家有關法(fa)律法(fa)規，綜合運用財稅、金融、環保、土地(di)、產業(ye)政策等(deng)手段(duan)，支持小型(xing)微(wei)型(xing)企(qi)業(ye)加(jia)快淘汰(tai)落(luo)后技術(shu)、工藝和(he)(he)裝備，通過收購、兼并(bing)、重(zhong)組、聯營和(he)(he)產業(ye)轉(zhuan)移(yi)等(deng)獲(huo)得新的(de)發展(zhan)機(ji)會。

    五、加大支持小型微型企業開拓市場的力度

    （十八）創新(xin)(xin)營(ying)銷(xiao)和商業(ye)(ye)模式(shi)(shi)。鼓勵小(xiao)型(xing)微(wei)型(xing)企(qi)業(ye)(ye)運(yun)用(yong)電子商務、信用(yong)銷(xiao)售(shou)和信用(yong)保險，大力拓(tuo)展(zhan)(zhan)經(jing)營(ying)領域(yu)。研究創新(xin)(xin)中(zhong)(zhong)國國際中(zhong)(zhong)小(xiao)企(qi)業(ye)(ye)博(bo)覽(lan)會辦展(zhan)(zhan)機制，促進在國際化、市(shi)(shi)場化、專業(ye)(ye)化等方面取得突破。支持(chi)小(xiao)型(xing)微(wei)型(xing)企(qi)業(ye)(ye)參(can)加國內外展(zhan)(zhan)覽(lan)展(zhan)(zhan)銷(xiao)活動(dong)，加強(qiang)工(gong)貿(mao)結(jie)合(he)、農貿(mao)結(jie)合(he)和內外貿(mao)結(jie)合(he)。建設集(ji)中(zhong)(zhong)采(cai)(cai)購(gou)分銷(xiao)平(ping)臺(tai)，支持(chi)小(xiao)型(xing)微(wei)型(xing)企(qi)業(ye)(ye)通過聯合(he)采(cai)(cai)購(gou)、集(ji)中(zhong)(zhong)配送(song)，降低采(cai)(cai)購(gou)成本(ben)。引導小(xiao)型(xing)微(wei)型(xing)企(qi)業(ye)(ye)采(cai)(cai)取抱團方式(shi)(shi)“走出(chu)去”。培育(yu)商貿(mao)企(qi)業(ye)(ye)集(ji)聚(ju)區，發展(zhan)(zhan)專業(ye)(ye)市(shi)(shi)場和特色商業(ye)(ye)街，推(tui)廣連鎖經(jing)營(ying)、特許經(jing)營(ying)、物流(liu)配送(song)等現代(dai)流(liu)通方式(shi)(shi)。加強(qiang)對小(xiao)型(xing)微(wei)型(xing)企(qi)業(ye)(ye)出(chu)口產品標(biao)準的培訓。

    （十九）改善通(tong)關服務。推進(jin)分類通(tong)關改革，積極研究為符合條件的(de)小(xiao)型微型企(qi)業提(ti)供擔(dan)保驗放、集中申報、24小(xiao)時預(yu)(yu)約通(tong)關和不(bu)實行加工貿易(yi)保證金臺賬制度等(deng)便利通(tong)關措施(shi)。擴大“屬地申報，口(kou)岸驗放”通(tong)關模式適用范圍(wei)(wei)。擴大進(jin)出口(kou)企(qi)業享受預(yu)(yu)歸類、預(yu)(yu)審價(jia)、原產地預(yu)(yu)確定等(deng)措施(shi)的(de)范圍(wei)(wei)，提(ti)高企(qi)業通(tong)關效(xiao)率，降(jiang)低物流通(tong)關成(cheng)本(ben)。

    （二(er)十）簡化加(jia)工貿易內(nei)(nei)(nei)銷(xiao)手(shou)(shou)續。進(jin)一步落實好促(cu)進(jin)小(xiao)型(xing)微型(xing)加(jia)工貿易企(qi)業內(nei)(nei)(nei)銷(xiao)便利化相關措施，允許聯網企(qi)業“多次內(nei)(nei)(nei)銷(xiao)、一次申報(bao)(bao)”，并可(ke)在內(nei)(nei)(nei)銷(xiao)當(dang)月內(nei)(nei)(nei)集中辦理內(nei)(nei)(nei)銷(xiao)申報(bao)(bao)手(shou)(shou)續，縮短企(qi)業辦理時(shi)間(jian)。

    （二十一）開展集(ji)成電路產業鏈(lian)保(bao)稅監管模式試點。允(yun)許符合條件的小(xiao)型(xing)(xing)微(wei)型(xing)(xing)集(ji)成電路設計企業作(zuo)為加工貿(mao)易經(jing)營(ying)單(dan)位開展加工貿(mao)易業務，將(jiang)集(ji)成電路產業鏈(lian)中的設計、芯片制造、封裝測(ce)試企業等全部納入保(bao)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(chi)管(guan)(guan)(guan)理(li)創新。實施中(zhong)小(xiao)企(qi)業(ye)管(guan)(guan)(guan)理(li)提升計劃，重(zhong)點幫助和引導小(xiao)型微(wei)(wei)型企(qi)業(ye)加強財務(wu)、安全、節能(neng)、環(huan)保、用工等管(guan)(guan)(guan)理(li)。開(kai)展企(qi)業(ye)管(guan)(guan)(guan)理(li)創新成果推廣和標(biao)桿示范活動。實施小(xiao)企(qi)業(ye)會(hui)計準則，開(kai)展培訓(xun)和會(hui)計代理(li)服務(wu)。建立小(xiao)型微(wei)(wei)型企(qi)業(ye)管(guan)(guan)(guan)理(li)咨詢(xun)服務(wu)制度，支(zhi)持(chi)管(guan)(guan)(guan)理(li)咨詢(xun)機構和志(zhi)愿者面向小(xiao)型微(wei)(wei)型企(qi)業(ye)開(kai)展管(guan)(guan)(guan)理(li)咨詢(xun)服務(wu)。

    （二十三）提高質(zhi)(zhi)量管(guan)理水平。落實(shi)(shi)小型(xing)微型(xing)企(qi)業(ye)(ye)產品(pin)(pin)質(zhi)(zhi)量主體責任(ren)，加強質(zhi)(zhi)量誠信體系(xi)建(jian)設(she)(she)(she)，開展質(zhi)(zhi)量承諾(nuo)活動(dong)。督促和(he)指(zhi)導小型(xing)微型(xing)企(qi)業(ye)(ye)建(jian)立(li)健全(quan)(quan)質(zhi)(zhi)量管(guan)理體系(xi)，嚴(yan)格執行(xing)生產許可、經營(ying)許可、強制(zhi)認證等(deng)準(zhun)(zhun)(zhun)入管(guan)理，不斷增強質(zhi)(zhi)量安全(quan)(quan)保(bao)障能力。大力推廣先(xian)進的質(zhi)(zhi)量管(guan)理理念和(he)方法，嚴(yan)格執行(xing)國(guo)家(jia)標(biao)準(zhun)(zhun)(zhun)和(he)進口國(guo)標(biao)準(zhun)(zhun)(zhun)。加強品(pin)(pin)牌(pai)建(jian)設(she)(she)(she)指(zhi)導，引導小型(xing)微型(xing)企(qi)業(ye)(ye)創建(jian)自主品(pin)(pin)牌(pai)。鼓(gu)勵制(zhi)定(ding)先(xian)進企(qi)業(ye)(ye)聯盟(meng)標(biao)準(zhun)(zhun)(zhun)，帶動(dong)小型(xing)微型(xing)企(qi)業(ye)(ye)提升質(zhi)(zhi)量保(bao)證能力和(he)專業(ye)(ye)化協(xie)作配套水平。充分(fen)發揮國(guo)家(jia)質(zhi)(zhi)檢(jian)機(ji)構和(he)重點實(shi)(shi)驗室的輻(fu)射支撐作用，加快質(zhi)(zhi)量檢(jian)驗檢(jian)疫公共(gong)服務平臺建(jian)設(she)(she)(she)。

    （二十四）加強(qiang)人(ren)(ren)(ren)力資(zi)源開發。加強(qiang)對小型(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)勞動用工(gong)(gong)的(de)指(zhi)導(dao)與服務，拓(tuo)寬企(qi)業(ye)(ye)用工(gong)(gong)渠道。實施國(guo)家中小企(qi)業(ye)(ye)銀河培訓工(gong)(gong)程和企(qi)業(ye)(ye)經營(ying)管(guan)理(li)人(ren)(ren)(ren)才(cai)素質提升工(gong)(gong)程，以小型(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)為(wei)重點，每年(nian)培訓50萬名經營(ying)管(guan)理(li)人(ren)(ren)(ren)員和創業(ye)(ye)者。指(zhi)導(dao)小型(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)積極(ji)參(can)與高技(ji)能人(ren)(ren)(ren)才(cai)振(zhen)興計劃，加強(qiang)技(ji)能人(ren)(ren)(ren)才(cai)隊伍建(jian)設工(gong)(gong)作，國(guo)家專(zhuan)業(ye)(ye)技(ji)術人(ren)(ren)(ren)才(cai)知識更新工(gong)(gong)程等(deng)重大人(ren)(ren)(ren)才(cai)工(gong)(gong)程要向小型(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)傾斜。圍繞《國(guo)家中長期(qi)人(ren)(ren)(ren)才(cai)發展規(gui)劃綱要（2010—2020年(nian)）》確(que)定的(de)重點領域，開展面向小型(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)創新型(xing)(xing)(xing)(xing)專(zhuan)業(ye)(ye)技(ji)術人(ren)(ren)(ren)才(cai)的(de)培訓。完善(shan)小型(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)職工(gong)(gong)社會保障政策。

    （二十五）制定和完善(shan)(shan)鼓(gu)勵(li)高(gao)校(xiao)(xiao)(xiao)畢(bi)(bi)業(ye)(ye)(ye)(ye)生到(dao)小(xiao)型(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)(ye)就(jiu)業(ye)(ye)(ye)(ye)的(de)政(zheng)策(ce)。對小(xiao)型(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)(ye)新招(zhao)(zhao)用高(gao)校(xiao)(xiao)(xiao)畢(bi)(bi)業(ye)(ye)(ye)(ye)生并組織開展(zhan)崗前培訓的(de)，按(an)規(gui)定給(gei)予培訓費補貼，并適(shi)當(dang)提高(gao)培訓費補貼標準(zhun)，具體標準(zhun)由省級財政(zheng)、人力資(zi)源和社(she)會(hui)保(bao)障部門確定。對小(xiao)型(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)(ye)新招(zhao)(zhao)用畢(bi)(bi)業(ye)(ye)(ye)(ye)年度高(gao)校(xiao)(xiao)(xiao)畢(bi)(bi)業(ye)(ye)(ye)(ye)生，簽訂(ding)1年以(yi)上勞動合同(tong)并按(an)時(shi)足額(e)繳(jiao)納社(she)會(hui)保(bao)險費的(de)，給(gei)予1年的(de)社(she)會(hui)保(bao)險補貼，政(zheng)策(ce)執(zhi)行(xing)期限截至(zhi)2014年底(di)。改善(shan)(shan)企(qi)業(ye)(ye)(ye)(ye)人力資(zi)源結構(gou)，實施大學生創業(ye)(ye)(ye)(ye)引領計劃，切(qie)實落實已出臺的(de)鼓(gu)勵(li)高(gao)校(xiao)(xiao)(xiao)畢(bi)(bi)業(ye)(ye)(ye)(ye)生自主創業(ye)(ye)(ye)(ye)的(de)稅費減免、小(xiao)額(e)擔保(bao)貸款等扶持政(zheng)策(ce)，加大公(gong)共就(jiu)業(ye)(ye)(ye)(ye)服務力度，提高(gao)高(gao)校(xiao)(xiao)(xiao)畢(bi)(bi)業(ye)(ye)(ye)(ye)生創辦小(xiao)型(xing)(xing)(xing)(xing)微(wei)型(xing)(xing)(xing)(xing)企(qi)業(ye)(ye)(ye)(ye)成功率。

    七、促進小型微型企業集聚發展

    （二十六）統籌安(an)排產(chan)業(ye)(ye)集群(qun)發(fa)(fa)展(zhan)用地。規劃(hua)建設小(xiao)企(qi)業(ye)(ye)創業(ye)(ye)基地、科技(ji)孵化(hua)器、商(shang)貿企(qi)業(ye)(ye)集聚區等，地方各級政府要優先安(an)排用地計劃(hua)指標。經(jing)濟技(ji)術(shu)(shu)開發(fa)(fa)區、高新技(ji)術(shu)(shu)開發(fa)(fa)區以及工(gong)業(ye)(ye)園區等各類園區要集中建設標準廠房，積極(ji)為(wei)小(xiao)型微型企(qi)業(ye)(ye)提供生產(chan)經(jing)營場地。對創辦三年內租用經(jing)營場地和店鋪的小(xiao)型微型企(qi)業(ye)(ye)，符合(he)條件的，給予一(yi)定比例的租金(jin)補貼。

    （二(er)十七）改善(shan)小型微型企(qi)(qi)業(ye)集(ji)聚發展(zhan)(zhan)環境。建(jian)立完善(shan)產(chan)(chan)業(ye)集(ji)聚區(qu)技術(shu)、電子商務、物流(liu)、信息等(deng)服務平臺。發揮龍頭骨干企(qi)(qi)業(ye)的引領和(he)帶(dai)動作(zuo)(zuo)(zuo)用，推動上下(xia)游企(qi)(qi)業(ye)分工協(xie)作(zuo)(zuo)(zuo)、品牌建(jian)設和(he)專業(ye)市場發展(zhan)(zhan)，促進產(chan)(chan)業(ye)集(ji)群轉型升級。以培育農村二(er)、三(san)產(chan)(chan)業(ye)小型微型企(qi)(qi)業(ye)為重點，大力發展(zhan)(zhan)縣域經濟。開展(zhan)(zhan)創新型產(chan)(chan)業(ye)集(ji)群試(shi)點建(jian)設工作(zuo)(zuo)(zuo)。支持能(neng)源(yuan)供應、排污綜(zong)合治理(li)等(deng)基礎設施建(jian)設，加強節能(neng)管理(li)和(he)“三(san)廢”集(ji)中治理(li)。

    八、加強對小型微型企業的公共服務

    （二十(shi)八(ba)）大力推進服(fu)(fu)務體(ti)系建設。到2015年，支持建立和完善(shan)4000個為小(xiao)(xiao)(xiao)型(xing)微型(xing)企業服(fu)(fu)務的公共(gong)(gong)服(fu)(fu)務平(ping)臺(tai)(tai)，重點培育(yu)認定(ding)500個國家中小(xiao)(xiao)(xiao)企業公共(gong)(gong)服(fu)(fu)務示范平(ping)臺(tai)(tai)，發揮(hui)示范帶(dai)動作(zuo)(zuo)用。實施中小(xiao)(xiao)(xiao)企業公共(gong)(gong)服(fu)(fu)務平(ping)臺(tai)(tai)網絡建設工程，支持各省（區、市）統籌建設資(zi)源(yuan)共(gong)(gong)享、服(fu)(fu)務協同的公共(gong)(gong)服(fu)(fu)務平(ping)臺(tai)(tai)網絡，建立健全服(fu)(fu)務規范、服(fu)(fu)務評價和激(ji)勵機制(zhi)，調動和優化(hua)配置服(fu)(fu)務資(zi)源(yuan)，增(zeng)強政策咨詢、創業創新、知(zhi)識產(chan)權、投資(zi)融資(zi)、管理診(zhen)斷、檢驗(yan)檢測、人(ren)才培訓(xun)、市場開拓、財務指導、信息(xi)化(hua)服(fu)(fu)務等各類服(fu)(fu)務功能(neng)，重點為小(xiao)(xiao)(xiao)型(xing)微型(xing)企業提供質優價惠的服(fu)(fu)務。充(chong)分發揮(hui)行(xing)業協會(hui)（商(shang)會(hui)）的橋梁紐帶(dai)作(zuo)(zuo)用，提高(gao)行(xing)業自律和組(zu)織水平(ping)。

    （二(er)十九）加(jia)強指導協調(diao)和統計(ji)(ji)監測(ce)。充分(fen)發揮國務(wu)院促(cu)進中小(xiao)企(qi)業發展工作(zuo)領導小(xiao)組的(de)(de)統籌規劃、組織領導和政(zheng)(zheng)策(ce)協調(diao)作(zuo)用，明確部門分(fen)工和責(ze)任，加(jia)強監督檢(jian)查和政(zheng)(zheng)策(ce)評估，將小(xiao)型(xing)微型(xing)企(qi)業有關工作(zuo)列(lie)入各地(di)區、各有關部門年(nian)度考核范圍(wei)。統計(ji)(ji)及有關部門要進一步(bu)加(jia)強對小(xiao)型(xing)微型(xing)企(qi)業的(de)(de)調(diao)查統計(ji)(ji)工作(zuo)，盡快建立和完善(shan)小(xiao)型(xing)微型(xing)企(qi)業統計(ji)(ji)調(diao)查、監測(ce)分(fen)析(xi)和定期發布制度。

    各(ge)地區、各(ge)部門要結合(he)實際(ji)，研(yan)究制定本(ben)意見的(de)具(ju)體貫(guan)徹落實辦(ban)法(fa)，加大對小型(xing)微型(xing)企(qi)業的(de)扶持力度，創造有利于小型(xing)微型(xing)企(qi)業發(fa)展(zhan)的(de)良好環境。

    國務院(yuan)

    二○一二年四月十九日