1. Fiscal Policy (1) Efforts to raise funds for post-disaster recovery and reconstruction. The provincial, disaster-stricken city (prefecture), and county (city, district) levels must integrate general budgets, government funds, state-owned capital operating budgets, lottery public welfare funds, extra-budgetary funds, and other fiscal funds (including donated funds) to establish a post-earthquake disaster The recovery and reconstruction fund is coordinated with the national post-disaster recovery and reconstruction fund and used for the recovery and reconstruction of disaster areas. During the recovery and reconstruction period, when allocating special funds from the central and provincial budgets, various provincial departments should focus on counties (cities, districts) that were severely affected by the disaster and faced financial difficulties. (2) Provide financial subsidies to the hardest-hit areas during the transitional period. During the three-year recovery and reconstruction period, transitional financial subsidies will be provided to cities (states) and counties (cities, districts) that have been severely affected by the disaster and have experienced large fiscal reductions to support the normal operation of political institutions and the performance of basic public duties in the disaster areas. Service functions. (3) Coordinate investment arrangements within the budget. Integrate the capital construction investment of various provincial departments, coordinate and adjust the capital construction investment and structure at the provincial, municipal (state), county (city, district) levels, support the construction of major projects in accordance with the post-disaster recovery and reconstruction plan, prioritize the launch of emergency projects, and arrange in advance Construction of public service facilities and infrastructure closely related to the lives and production of people in disaster areas. (4) Integrate existing interest discount funds at the provincial level. Integrate various existing interest discount funds at the provincial level and provide interest discounts or partial interest discounts for enterprise (company) loans and enterprise (company) bonds in key areas of recovery and reconstruction and key industries. (5) Reduction or exemption of some administrative fees in disaster areas. From July 1, 2008 to June 30, 2011, some administrative fees will be waived. 1. One-time exemption of license fee. Resident household registers, temporary residence permits, motor vehicle registration certificates, motor vehicle driving licenses, tractor driving licenses, tractor driving licenses, marriage registration certificates, house ownership registration certificates, land registration certificates, and senior citizen preferential treatment certificates that need to be replaced due to loss or damage due to earthquake disasters. Land contract management right certificate, urban employee medical insurance certificate (card), urban employee pension insurance certificate (card), health license, tax registration certificate, industrial product production license, various professional (practice) qualification certificates, road transportation qualifications Certificates, industrial and commercial (including individual industrial and commercial households) business licenses, etc., the production fees are waived at one time, and the property registration management fees and other certificate inquiry fees are also waived. In order to encourage industrial and commercial enterprises to invest in operations and resume production, newly registered industrial and commercial enterprises (including individual industrial and commercial households) in earthquake-stricken areas are exempted from the cost of industrial and commercial business licenses, tax registration certificates, health licenses, and industrial product production licenses. 2. Reduce or reduce administrative fees in some hardest-hit areas. 18 counties (cities) including Wenchuan, Beichuan, Qingchuan, Mianzhu, Shifang, Dujiangyan, Pingwu, Anxian, Jiangyou, Pengzhou, Maoxian, Lixian, Heishui, Songpan, Xiaojin, Hanyuan, Chongzhou and Jiange are free of charge Collect urban infrastructure supporting fees for post-disaster reconstruction due to earthquake damage, construction project quality supervision fees, project quota measurement fees, air defense basement relocation construction fees, land acquisition management fees, urban house demolition management fees, soil and water conservation facility compensation fees, river sand Stone management fees, house safety appraisal fees, special equipment inspection and testing fees. In other disaster-stricken areas, based on the severity of the disaster and actual local conditions, with the approval of the people's government at or above the county level, the above fees or other fees that need to be reduced or reduced can be waived or reduced, and reported to the Provincial Price Bureau and the Provincial Department of Finance for filing. 3. Management and other charges are exempted. Adoption registration fees and market management fees are exempted; vehicles transporting tents and prefabricated houses, as well as disaster relief material vehicles uniformly arranged by the Provincial Earthquake Relief Headquarters, are uniformly organized by the government at the township or town level to transport temporary relocation and collective return of disaster victims. Passenger vehicles can be exempted from tolls by presenting the disaster relief material allocation order and the dispatch order issued by the transportation management department. Environmental testing charges will be halved, and surcharges for tourist vehicles operating in the hardest-hit areas will be waived. 2. Tax Policy (6) Implement the policies that have been issued by the state. Conscientiously implement the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Conscientiously Implementing Tax Policies for Earthquake Relief and Post-Disaster Reconstruction" (Finance and Taxation [2008] No. 62). The provincial government authorized the disaster-stricken county (city, district) government to approve Individuals who cause significant losses can receive a 50% to 90% reduction in personal income tax within three years. For disaster-stricken residents who purchase affordable housing, the deed tax will be levied at half the legal rate; for those purchasing other housing (except affordable housing), the deed tax will be reduced by 80%.

Taxpayers who suffer significant losses due to earthquake disasters during the process of mining or producing taxable products (except natural gas) will be exempt from the resource tax payable from May 1, 2008 to April 30, 2011. (7) Support enterprises to attract jobs. Enterprises in severely affected areas that recruit local urban workers who lost their jobs due to the disaster among the newly added jobs will be deducted business tax, urban maintenance and construction tax, and education tax at a fixed amount based on the actual number of people hired after being identified by the county-level labor and social security department. surcharges and corporate income tax. The quota standard is 4,800 yuan per person per year. (8) Adjust the business tax threshold for severely affected counties. During the three-year recovery and reconstruction period, the threshold for regular payment of business tax in severely affected counties (cities) will be adjusted to a monthly turnover of 5,000 yuan. (9) Tax exemptions related to houses damaged by disasters. After appraisal by statutory agencies, houses and dilapidated buildings that have been damaged by earthquake disasters and are unfit for habitation and use will be exempted from property tax, urban real estate tax and urban land use tax on the damaged properties and land before the end of 2008 after they cease to be used. (10) Allowing deferment of tax returns. If taxpayers or withholding agents are unable to file tax returns or submit tax withholding and payment reports or tax collection and repayment reports on time due to disasters, they may defer the processing; their payable taxes may be deferred, up to a maximum of 3 months. During the extension period, taxpayers will not be charged late fees or penalties for tax payable. (11) Implement emergency management of tax refund (exemption) for export goods. 1. For export enterprises that have been in export business for more than 2 years before the earthquake and have not violated tax laws within 3 years, with the approval of the Provincial State Taxation Bureau, the competent tax authorities can temporarily handle tax refunds (exemptions) for exported goods based on the electronic information of relevant documents. The enterprises can Relevant paper documents must be completed before December 31, 2008. 2. If the export enterprises in the disaster-stricken areas have not yet declared the paper documents and materials for tax refund (exemption) for export goods that are damaged or lost due to the disaster and cannot be replaced, the competent tax authorities can review and process them based on the electronic information of the relevant documents before December 31, 2008. Tax refund (exemption) for exported goods. 3. If the export goods registration documents and other materials of enterprises in the disaster-stricken areas are damaged or lost during the earthquake disaster, written materials of the damage or loss of the registration documents must be reported to the competent tax authorities for the record, and the registration documents may no longer be issued. 4. The deadline for export enterprises in the disaster-stricken areas to declare tax refunds (exemptions) for export goods and to apply for issuance of agent export goods certificates has been extended to December 31, 2008. 3. Financial Policies (12) Open green credit channels. Formulate a credit support plan to give priority to supporting the recovery and reconstruction of disaster areas in terms of total credit amount, credit funds and credit review, expand the credit approval authority of secondary (city, state) branches and branches directly under provincial branches, simplify loan procedures, and improve service quality. (13) Increase the re-loan and re-discount limits for the hardest-hit areas. The Chengdu Branch of the People's Bank of China has increased some of the re-loan limits in the hardest-hit areas, and authorized relevant cities (prefectures) to manage the new limits in counties (cities) based on actual local conditions. Increase the rediscount limit, add rediscount windows for some hardest-hit areas, and authorize them to handle rediscounts in accordance with relevant regulations. New re-loan limits for small and medium-sized financial institutions in Chengdu, Mianyang, Deyang and Ya'an will be added to support urban commercial banks in the hardest-hit areas to increase credit support for small and medium-sized enterprises. (14) Innovative credit products. For different disaster-stricken objects, special credit products such as loans for resuming production and operations, rebuilding homes, housing projects, and infrastructure projects are formulated, and flexible loan methods are implemented. (15) Relaxing institutional access conditions. Flexibly adjust the admission policy for institutions in disaster areas, establish a green channel for administrative licensing, and improve the efficiency of administrative licensing in terms of branch reconstruction and expansion, relocation, and senior management qualifications. Support joint-stock commercial banks, city commercial banks, and Postal Savings Bank to set up branches in disaster areas. (16) Support the construction of guarantee institutions for small and medium-sized enterprises. Integrate industry, small and medium-sized enterprises and tourism development funds, increase financial support, and provide appropriate risk subsidies to guarantee institutions that provide guarantees for the recovery and reconstruction of small and medium-sized enterprises and travel agencies in disaster areas. (17) Support local financial institutions. Support social capital's participation in the capital increase and share expansion of urban commercial banks in Chengdu, Deyang, Mianyang and other cities; urge Beichuan Fumin Rural Bank shareholders to increase capital, and actively develop new types of rural banks, rural mutual funds, loan companies, and small loan companies that are suitable for the characteristics of the disaster area. rural financial institutions. (18) Promote enterprises to use capital market financing. Provide through-train services for land in disaster areas, environmental assessment, project approval, etc. involved in the refinancing, major asset restructuring, and initial listing of listed companies and companies to be listed, and the final review agency will directly handle the matter.

4. Land and Resources Policy (19) Ensure land for restoration and reconstruction. Land for urban and rural residential areas, land for infrastructure and public service facilities, and new construction land for industrial projects included in the post-disaster recovery and reconstruction land use plan will be prioritized in the annual land use plan indicators. If the quota is insufficient, the province will make advance arrangements based on actual local conditions. For relocation, the construction land destroyed by the disaster shall be sorted out according to relevant plans. (20) Methods for adjusting the balance of farmland occupation and compensation. The original cultivated land occupation and compensation balance indicators of the disaster-stricken counties (cities and districts) included in the post-disaster recovery and reconstruction plan can continue to be used. The urban batches of land in counties (cities) without the occupation and compensation balance indicators can be reviewed and approved by the officially approved land development, reclamation and consolidation projects. The land development and reclamation project will be completed within three years based on the opinions or project approval documents, and the newly added cultivated land will be used to write off the pending accounts. Independent site selection projects shall be included in the project budget and pay farmland reclamation fees according to the minimum legal standard. (21) Improve the efficiency of land use approval. The conversion of newly added construction land to agricultural land and land expropriation approval matters for the disaster-stricken counties (cities, districts) that have been included in the post-disaster recovery and reconstruction plan are directly reported to the provincial government. Restoration and reconstruction projects in disaster areas, as well as new infrastructure and key engineering projects to enhance disaster prevention and resilience, which require land use pre-examination by the province, shall be pre-examined by the Provincial Department of Land and Resources; if the national pre-examination is entrusted to the province for review, the Provincial Department of Land and Resources shall review and report to the Provincial Department of Land and Resources Resources Department. Qualified independent site selection control projects can apply for advance land use, which will be reviewed and approved by the Provincial Department of Land and Resources. The approval of construction land for restoration and reconstruction projects will all be included in the "green channel" rapid approval. (22) Properly resolve farmers’ residential land use. If the original homesteads of rural residents in disaster areas have been lost or there are potential safety hazards and it is necessary to select another site for construction, the homesteads should be reallocated within the collective economic organization. If it is really necessary to rebuild on the land of other collective economic organizations, it can be solved by adjustment or exchange. Farmers can also be resettled by building new villages on relatively concentrated homestead sites. (23) Protect the land rights and interests of urban residents. If the original houses of urban residents have collapsed or been seriously damaged and are determined by statutory agencies to be no longer usable and should be demolished, the municipal (state), county (city) land and resources management department and construction (housing management) department should complete on-site inspections before demolition and reconstruction. Investigate and confirm the land use rights of original residents, and record and archive them for future reference. In post-disaster recovery and reconstruction, in-situ reconstruction and involving land adjustment, replacement or change of planning conditions, the legitimate rights and interests of the original land use rights holders shall be protected in accordance with the law. Specific measures shall be formulated by the city (state) and county (city) people's governments in accordance with the law. (24) Adjust the implementation methods of disaster-damaged farmland reclamation projects. Provinces, cities (prefectures), and counties (cities) should incorporate the reclamation of disaster-damaged farmland into special plans for post-disaster reconstruction and reclamation, prepare implementation plans, formulate reclamation projects, and organize their implementation. Municipal (state) and county (city) land and resources management departments should conduct disaster assessments of disaster-damaged farmland, classify damaged farmland into three categories: less damaged, more severely damaged, and severely damaged, and encourage farmers to organize reclamation on their own. After passing the acceptance inspection, appropriate subsidies will be provided according to the degree of damage. Specific subsidy standards and payment methods will be formulated by relevant departments based on state-approved reclamation project funds. It is necessary to strengthen the fund management and audit supervision of disaster-damaged cultivated land reclamation projects. The assessment and classification of damaged cultivated land and the use of funds must be publicly announced locally and subject to public supervision. The implementation of the land consolidation project is still carried out in accordance with the Sichuan Province "Golden Land Project" management regulations. (25) Strengthen the monitoring and prevention of geological disasters. Carry out emergency inspections and inspections in areas hardest hit by geological disasters and areas prone to geological disasters, focusing on reviewing existing geological disasters before the earthquake, conducting detailed investigations on newly induced geological disasters, and promptly proposing disaster prevention and avoidance measures; restoring and reconstructing geological disasters The group measurement and prevention system continuously improves the meteorological early warning and forecasting mechanism for geological disasters; carries out various resettlement sites in areas hit hardest by geological disasters and prone areas, as well as geological disaster risk assessments for major construction projects, to provide geological safety guarantee basis for restoration and reconstruction; carry out The monitoring, emergency survey, danger elimination and comprehensive prevention and control of major geological disaster hidden danger points, involving geological disaster avoidance and relocation and major geological disaster management projects, shall be organized and implemented according to the funds arranged by the state. (26) Handle the review and issuance of coal exploration rights in our province. From now on, the province's coal exploration rights approval and certification process will be processed to provide energy support for post-disaster recovery and reconstruction. 5. Industrial Support Policies (27) Restore the production capacity of characteristic and advantageous industries. Strongly support the development of characteristic and advantageous industries that are in line with national industrial policies, local resource and environmental conditions, and post-disaster recovery and reconstruction plans.

Focus on restoring and rebuilding advantageous industries such as agriculture and animal husbandry, electronic information, equipment manufacturing, energy and electricity, oil and gas chemicals, vanadium, titanium and steel, beverages and foods, modern Chinese medicine, aerospace, automobile manufacturing, bioengineering, environmentally friendly building materials, trade logistics, tourism, etc., and Production of agricultural production materials such as fertilizers, pesticides, and feed. Provide technological transformation and working capital loan support to enterprises in characteristic and advantageous industries. (28) Promote industrial structural adjustment. Industrial recovery and reconstruction in disaster areas must be realistic and tailored to local conditions, and new projects must comply with national industrial policies. Support the development of a circular economy, strengthen energy conservation and emission reduction, resolutely eliminate high-energy-consuming, high-polluting enterprises and backward production capacities that are not in line with national industrial policies, and close seriously polluting enterprises in important water source protection zones. (29) Optimize industrial layout. Support the restoration and reconstruction of industrial zones in severely affected counties (cities), and establish "enclave industry" concentrated development zones in disaster-stricken areas that are not suitable for industrial development. Some provincial development zones can be added or expanded based on conditions and approved in accordance with procedures. In principle, reconstruction projects will be concentrated in parks and concentrated development areas, gradually forming industrial cluster development areas with intensive utilization of resources, economical use of land, comprehensive environmental management, and effective functions. . (30) Improve the industrial development environment. During the recovery and reconstruction period, the scale restrictions on new coal projects will be appropriately adjusted and pilot projects for direct power purchase will be implemented. 6. Industrial and Commercial Administration Policies (31) Relaxing market access. Support the legal operation of enterprises, farmers' professional cooperatives and individual industrial and commercial households whose "Business License" has been lost or damaged due to disasters. Appropriately relax the time limit for establishment registration and registered capital subscription, and expand the scope of investment entities in domestic enterprises. Simplify the qualification certification procedures for investors in Hong Kong, Macao and Taiwan, and the qualification certificates for foreign (regional) investors can be used multiple times within one year. Individual industrial and commercial households are allowed to apply for registration change of business address across the jurisdiction of the registration authority. Individual industrial and commercial households in disaster areas that do not involve pre-licensing can operate in different places with a business license, and a filing supervision system is implemented. Unless otherwise stipulated by the state, farmers who sell self-produced agricultural and sideline products and rural migrant hawkers in markets or areas designated by local people's governments are exempted from industrial and commercial registration and are exempt from industrial and commercial administration-related fees. (32) Implement trademark strategy. For trademark registrations, agricultural product (000061, stock bar) trademarks and geographical indication registrations that have been applied for in the disaster area but have not yet issued preliminary announcements, as well as trademark confirmation matters involving trademark changes, renewals, objections, disputes, etc., proactively submit priority applications to the national trademark management department Accept requests for expedited processing. A number of trademarks of enterprises in disaster areas that have a significant role in promoting post-disaster recovery and reconstruction are recognized as famous trademarks of Sichuan Province. Focusing on the "Ten Billion Project" enterprises in the disaster area, we will actively recommend and identify a number of well-known Chinese trademarks to the national trademark management department. 7. Employment Assistance Policy (33) Expand the scope of employment assistance. Unemployed urban workers in earthquake-stricken areas and rural workers who have lost their means of production will be included in the scope of employment assistance, and priority will be given to ensuring that at least one person in a zero-employment household in the disaster-stricken areas is employed. (34) Actively develop public welfare positions. The earthquake relief related work that people with employment difficulties are participating in will be included in the scope of public welfare positions within a certain period of time. In conjunction with post-disaster recovery and reconstruction, we will continue to develop a number of public welfare jobs and organize people with employment difficulties to find employment. Persons with employment difficulties who are engaged in public welfare positions shall enjoy job subsidies and social insurance subsidies in accordance with regulations. (35) Encourage the use of workers from disaster areas. Priority will be given to arranging workers in disaster areas to participate in post-disaster recovery and reconstruction; intermediaries that organize enterprises to recruit people with difficulty finding employment in disaster areas and sign labor contracts of more than one year will be given job placement subsidies; organized labor export will be carried out, and migrant workers in disaster areas will be provided with Full free employment services. Enterprises in disaster areas that absorb people with employment difficulties can enjoy tax exemptions and other policies according to regulations, and be given corresponding job subsidies and social security subsidies; enterprises in various places that absorb workers from disaster areas can enjoy preferential policies in accordance with regulations; people with employment difficulties who engage in flexible employment can enjoy Social security subsidies. (36) Organize free vocational skills training. Free targeted training and order-based training will be provided to urban and rural workers in the disaster-stricken areas who have employment opportunities; free vocational skill appraisal will be provided for designated types of work that are subject to employment access as stipulated by the state. (37) Support labor dispatch in disaster areas. Free orientation, order training and dispatch services will be provided to laborers from disaster-stricken areas who go to work abroad; subsidies will be provided to overseas labor service enterprises. (38) Promote the employment of college graduates from disaster-stricken areas.

Priority will be given to arranging graduates from disaster areas to participate in national projects such as the "Three Supports and One Support" plan, the special post plan for rural teachers, and the army's recruitment of non-commissioned officers among college graduates, and implement the "One Village One College Student Plan" and the "College Student Volunteer Service West Plan" ", encouraging graduates from disaster areas to engage in grassroots work locally or in other places. 8. Social Security Policy (39) Implement unemployment assistance. Disaster-stricken enterprises can reduce unemployment insurance rates within 1 to 3 years; if units participating in unemployment insurance suspend production or business due to disasters and actively organize to resume production and operations, employee training subsidies will be provided, and employees who have temporarily lost their jobs will be provided with unemployment insurance in advance. Register and pay unemployment insurance benefits; start-up subsidies are provided to those who are self-employed, start their own business and promote the employment of other unemployed people. (40) Expand the scope of pension insurance payment. Employees and individual insured persons participating in the basic pension insurance for urban enterprise employees who have completely lost their ability to work due to a disaster not due to work and meet the regulations can go through the procedures for receiving a basic pension; if they die due to a disaster not due to work, funeral expenses and The one-time pension is included in the payment scope of the basic pension insurance pooling fund. (41) Postponement and write-off of social insurance premiums. During the period of production suspension or closure due to disasters, units and employees can defer social insurance premiums upon approval. No late payment fees or interest will be levied during the deferred payment period, and insured persons will enjoy corresponding social insurance benefits. The basic pension insurance premiums owed by enterprises that closed down and went bankrupt due to disasters will be liquidated according to relevant national regulations, and the shortfall will be written off in accordance with regulations. (42) Guarantee the basic livelihood of people affected by disasters. All persons who meet the conditions for urban and rural minimum living allowances will be included in the scope of protection, and all necessary benefits will be guaranteed and insurance will be provided in different categories. Establish a temporary living assistance system to provide regular and quantitative temporary assistance to disaster-stricken people who have no housing, no source of livelihood, and no production conditions. Continue to implement the policy of assistance to the "three orphans" people, and improve the support standards for rural five-guarantee recipients and urban "three no's" people. 9. Grain Policy (43) Stabilize the grain market in disaster areas. Timely enrich the grain reserves of provinces, cities (prefectures), and counties (cities, districts) in disaster areas to increase market supply. For local grain reserves at all levels for earthquake relief that have been arranged to be shipped out, new grains must be replenished in a timely manner after they become available. Make a market emergency control plan and use grain reserves at all levels to ensure the stability of the local grain market. (44) Support the repair and reconstruction of damaged grain depots in disaster areas. All localities should make good use of the emergency maintenance funds for grain depots arranged by the central and provincial governments and rush to repair damaged grain depots. Grain warehouses that really need to be restored and reconstructed in disaster areas should be included in the overall planning of post-disaster recovery and reconstruction. (45) Promote the income of grain farmers in disaster areas. Funds such as direct subsidies for grains and comprehensive direct subsidies for agricultural inputs will be appropriately tilted towards disaster areas to promote increases in grain production and farmers' incomes. 10. Other policies and measures (46) Encourage social funds to participate in restoration and reconstruction. Encourage foreign companies to invest and set up factories in the disaster areas and build various service facilities. Counterpart support enterprises, social groups and individuals participating in the recovery and reconstruction of disaster areas will fully enjoy preferential policies and support measures in accordance with regulations. (47) Decentralize project review authority. For projects included in the post-disaster recovery and reconstruction plan, the review procedures will be simplified. Relevant departments will review simultaneously and delegate review authority. For projects that are not clearly stipulated by the country for provincial review and approval, they will all be delegated to cities (prefectures) and pilot counties for power expansion ( city).