This article was originally published on March 3, 2020 and last updated on July 3, 2020.
To cushion the economic hit caused by the COVID-19 outbreak, China’s central and local governments have been rolling out a series of supporting policies to shore up the confidence of businesses and ease some of their compliance burdens, besides ensuring steady medical supplies and daily necessities.
Here we provide a consolidated and updated list of all these policies, which include policies guiding businesses to resume production, measures to facilitate foreign trade, provision of tax and fee reductions and exemptions, financial support, social security benefits, energy cost reduction, and incentives for medical supply donations.
Businesses in China, including foreign-invested enterprises (FIEs), can leverage these special policies to overcome the difficulties caused by COVID-19.
You may navigate your way through the different government policies using the table of contents on the right (please note that some of the policies can be included in overlapping categories, so investors should check carefully).
We will continue updating this list. Companies are welcome to check back regularly for any update and determine the effect on their business. To seek help from our professionals, please email at email@example.com.
State Council: Circular about Making Arrangement on Epidemic Prevention and Control for Key Venues, Units and Groups (CN) (Guo Ban Fa Ming Dian  No.16) State Council: Circular about the Return Visit and Re-screening of Recovered COVID-19 Patients (CN) (Guo Ban Fa Ming Dian  No.15) State Council: Circular about the Management Standards for Asymptomatic COVID-19 Cases (CN) (Guo Ban Fa Ming Dian  No.13)
State Council: Guidelines about Advancing Resumption of Work and Production on the Premise of Effective Epidemic Containment (CN) (Guo Fa Ming Dian  No.13) State Council: Circular about Adopting Prevention and Control Measures and Resuming Work and Production for Regions of Different Risk Levels (CN) (Guo Fa Ming Dian  No.12)
MIIT: Circular about Fixing Industry Chains and Pushing for Coordinated Resumption of Work and Production (CN) (Gong Xin Ting Zheng Fa  No.54) The Circular calls for relevant governments to implement favorable policies like offering subsidized loans to agricultural firms and small businesses, exempting social insurance payments and housing provident funds for corporate employers, deferring loan repayment deadlines for SMEs, and instructing local companies to make full use of these policies.
MOFCOM: Circular about Balancing the Fight Against Coronavirus and Economic Development at National Economic Development Zones (CN) The Circular calls for national-level economic development zones to take swift and effective actions to deal with the epidemic and address companies’ problems in investment, production, and business operations. These zones should step up efforts to make sure Chinese and foreign companies can get equal access to Chinese government’s preferential policies and help stabilize important industry chains and supply chains.
State Council: Circular about Further Simplifying Approval Proceedings and Optimizing Services to Encourage Enterprises to Resume Work and Production (CN/EN) (Guo Ban Fa Ming Dian  No.6) The circular proposed a raft of policy measures to facilitate business resumptions across the country and lift unreasonable management and control measures for both personnel and logistics.
MOST: Notice on Promoting Orderly Work Resumption of Enterprises in the National High-tech Zone (CN) (Guo Ke Ban Han Qu  No.21)
MIIT: Guidelines on Promoting Orderly Work Resumption of Industrial Telecommunications Enterprises (CN) (MIIT Zheng Fa  No.29)
State Council: Notice to Take Measures on Epidemic Prevention and Control during Work and Production Resumption (CN/EN) (Guo Fa Ming Dian  No.4) Related China Briefing Publication: China Factory and Offices Reopening Schedules after Lunar New Year
MIIT: Circular on Supporting the Work Resumption by Applying Information Technology Service (CN) (Gong Xin Ting Xin Fa  No.4)
SAMR: Ten Measures to Support Work Resumption (CN) (Guo Shi Jian Zong  No.30)
NDRC: Circular on Further Deepening the Reform regarding Foreign Investment Projects to Respond to Epidemic Situations (CN/EN) (Fa Gai Wai Zi  No.343) The NDRC and MOFCOM will revise the Catalogue of Industries Encouraging Foreign Investment. Tariff on self-use equipment imported for foreign investment projects encouraged by the Catalogue will continue to be waived within the investment quota. For projects beyond the investment quota, project companies can make applications with the provincial development and reform commission to enjoy tariff exemptions.
MOFCOM: Circular about Strengthening Services to Foreign Enterprises and Attracting Investments During the Coronavirus Epidemic (CN/EN) Related China Briefing Publication: China’s Support for Foreign-Invested Enterprises to Cope with the COVID-19 Outbreak
CBIRC: Circular about Implementing Provisional Postponement in Principal and Interest Repayment for Loans to SMEs and Micro Enterprises (CN/EN) (Yin Bao Jian Fa  No.6) Epidemic-hit SMEs and micro firms, including small business owners and individual household businesses, can make applications with banks to defer repayment of principal and interest expenses payable from January 25 to June 30, 2020. Overdue loan repayments in the period will not be subject to penalties.
STA: Announcement about Value-added Tax (VAT) Policies to Support Resumption of Production and Operation of Individual Household Businesses (CN/EN) (MOFCOM STA Announcement  No.13) From March 1, 2020 to May 31, 2020, small taxpayers in Hubei province will be exempted from VAT if their tax rate is set at 3 percent. Small taxpayers in other regions will pay a lower tax rate of 1 percent on taxable sales revenue if their VAT rate is set at 3 percent.
MOFCOM: Guidelines about Increasing Support to Individual Household Businesses (CN/EN) (Guo Shi Jian Zhu  No.38) The guidelines introduced 12 measures to mitigate the epidemic’s impact on small household business owners. Small household business owners who have employees can also enjoy the policy of reducing and postponing social security contributions that was intended to benefit corporate employees. Besides, if the business owners are unable to make registrations for participating in the social insurance plans, they can register after the end of the epidemic and their insurance benefits will not be affected.
State Council: Introducing Strong Financial Measures to Help Smaller Firms Resume Production and Operation (CN/EN) The State Council executive meeting on February 25, 2020 unveiled a string of measures to support SMEs. For eligible SMEs, financial institutions will be encouraged to provisionally defer their principal loan repayments. Their interest payments can be deferred to June 30, with penalty interest payments exempted. In order to support individual businesses to resume production and operation, the meeting proposed to exempt value-added tax for small-scale taxpayers in Hubei province and cut the tax from 3 percent to 1 percent for those outside Hubei from March 1, 2020 to May 31, 2020, reduce their contributions for endowment insurance, unemployment insurance and work injury insurance, guide banks to issue low-cost loans to individual business operators, trim electricity charges by five percent for industrial and commercial companies not from high energy-consuming industries, and encourage local governments to cut or waive land use tax as an incentive for property owners to cut rents for individual business tenants.
MIIT: Notice on 20 Non-Financial Measures on Assisting SMEs Work Resumption during Epidemic (CN) (Gong Xin Ming Dian  No.14)
MOF: Five Authorities to Increase Credit Support to Manufacturing Sector and Small & Micro Firms (CN) (Yin Fa  No.29)
STA: Guideline on Preferential Tax Policies for Prevention and Control of COVID-19 (CN)
NDRC: Circular about Extending the Provisional Reduction and Exemption of Some Credit Reference Service Fares (CN)
Some fee reduction policies will be extended to the end of this year, including enterprise accounts receivable pledge registration fee, change of registration fee, objection registration fees, and credit inquiry service fee of 10 types of financial institutions.
MOF: Provisions about Accounting Treatment for Rent Concessions Caused by COVID-19 (CN)
If the tenant and leaser reach an agreement on rent concessions or rent deferment and three conditions are satisfied, the tenant can use simplified accounting methods specified in the regulation. The tenant does not have to evaluate whether the lease has changed or evaluate the lease classification. The regulation also clarified accounting treatment rules for the tenant and leaser.
State Council: The State Council Announced a Series of Fee Reductions (CN)
Related China Briefing Reading: China Announces More Fee Cuts, Companies Expected to Save RMB 310 billion in 2020
SASAC: Circular about Waiving and Reducing Property Rents to Support the Development of Small, Medium, and Micro Enterprises and Individual Industrial and Commercial Households (CN) (Guo Zi Ting Cai Ping  No.42)
Central enterprises must cut rents for small, medium, and micro firms and individual industrial and commercial households that lease their properties for business purposes. Central enterprises must make clear guidelines about the scope, standards, conditions and decision-making procedures for rent reductions and exemptions, and rent privileges must not be arbitrarily and unconditionally abused.
State Council: Implementation Guidelines for Further Lowering Logistics Cost (CN) (Guo Ban Fa  No.10)
The document proposed a raft of measures to reduce institutional cost and slash taxes and fees for the logistics industry. It stressed the promotion of electronic certificates in the transportation sector and facilitation of customs clearance, securing land for major logistics facilities, reducing toll charges for road, railway and air transportation, regulating marine shipping and port charges, and overseeing other charges in the logistics industry.
SASAC: Circular about Making Further Efforts to Waive and Reduce Property Rents for Small and Micro Enterprises and Individual Industrial and Commercial Households (CN) (Guo Zi Ting Cai Ping  No.158)
Central enterprises should attach great significance to rent reduction work. Small and micro enterprises and individual industrial and commercial households that rent the premises of business purposes and encountered operation and encounter difficulties should be exempted from paying the rent for at least three months in the first half year.
MOF, STA: Announcement on Extending the Deadline for Preferential Tax & Fee Policies to support epidemic prevention, control, and supply (CN) (MOF STA Announcement  No.28)
Preferential policies, including that refund of value-added tax credits and loss carryover period will be extended to eight years, corporate donations can be fully deducted before tax, as well as some administrative fees and government funds will not be charged on a provisional basis, will continue to be implemented until December 31, 2020.
The State Council: 2020 Government Work Report (CN/EN)
Premier Li Keqiang said that the government will continue to lower the VAT rate and the pension insurance rate for enterprises and cut taxes and fees by about RMB 500 billion (US$70 billion).
Tax and fee reduction policies introduced early this year that are due to expire by June will all be extended till the end of the year. They include “exempting micro, small, and medium businesses from contributions to basic old-age insurance, unemployment insurance, and work injury compensation insurance schemes”, and “reducing or cancelling VAT for small-scale taxpayers”, among others.
The payment of income tax on small and micro businesses and individual businesses will be postponed to next year.
STA: Announcement about Postponing the Payment of Income Tax by Small Law-profit Enterprises and Individual Industrial and Commercial Households (CN) (STA Announcement  No.10)
From May 1, 2020 to December 31, 2020, small low-profit enterprises can defer payment of enterprise income tax until the first declaration period in 2021 after they make prepayment declarations. Small low-profit firms can enjoy the policy by filling the form of tax prepayment declaration.
“Small low-profit enterprises” as mentioned refers to the enterprises that meet the requirements set out in the Announcement on Issues Relating to Implementation of Inclusive Income Tax Relief Policy for Small Low-profit Enterprises (CN) (STA Announcement  No.2)
MOF, STA: Announcement on Pre-Tax Deduction on Public Welfare Donation Related Matters (CN) (MOF, STA, MCA  No.27)
The Announcement clarifies issues, such as the qualifications and requirements to enjoy the pretax deduction on public welfare donation.
STA and MOF: Circular on Extending the Deadline of the Preferential VAT Policies for Small-Scale Taxpayers (CN) (STA MOF Announcement  No.24)
Related China Briefing Publication: China Extends VAT Preferential Policy for Small-Scale Taxpayers to the End of 2020
STA: Announcement on Clarifying Several Issues Concerning Levy of VAT on the Sale of Used Automobiles (CN) (STA Announcement  No.9)
If a general taxpayer’s cumulative sales amount for the 12 consecutive months (one month as a tax payment period) or the four consecutive quarters (one quarter as a tax payment period) preceding the date of switch does not exceed RMB 5 million, the general taxpayer may opt to switch to small-scale taxpayer status by December 31, 2020.
MOF, STA: Announcement on Value-added Tax Policies Relating to Distribution of Second-hand Cars (CN) (MOF, STA Announcement  No.17)
From May 1, 2020 to December 31, 2023, VAT on a taxpayer engaged in the distribution of second-hand automobiles for the taxpayer’s sale of the second-hand automobiles purchased by it will be levied at a reduced rate of 0.5 percent instead of the previously reduced rate of 2 percent from the original 3 percent under the simplified collection method.
STA: Circular about Extending the Deadline of Tax Declaration for April 2020 (CN) (Shui Zong Han  No.55) Related China Briefing Publication: China Extends April Tax Filing Deadline to April 24
STA: Circular about Tax Declaration Deadline for May 2020 (CN) (Shui Zong Han  No.73) According to the circular, for taxpayers and tax withholding agents who pay tax on a monthly basis, the deadline for tax declarations in May is postponed to May 22, 2020. If taxpayers and tax withholding agents are still unable to make tax declarations before the new deadline because of the epidemic, they can file applications with local tax administrations to seek a further postponement.
MOF & STA: Announcement about Continuing to Implement Preferential Tax Policies on Inclusive Finance (CN) (MOF STA Announcement  No.22) Preferential tax policies in the Circular on the Continuation of Tax Policy Support of Rural Financial Development (Caishui  No.44), the Circular on Tax Policies for Small Loan Companies (Caishui  No.48), the Circular on Tax Policies to Support Financing for Small and Micro Businesses (Caishui  No.77), and the Circular on VAT policies Such as Deduction of Input Tax on Leased Fixed Assets (Caishui  No.90) will be extended from December 31, 2019 to December 31, 2023.
STA: Circular about Extending the Deadline for Commissioned Withholding and Collection of Taxes (CN/EN) (Shui Zong Han  No.43) The deadline for commissioned withholding and collection of taxes will be extended from March 30, 2020 to May 30, 2020.
STA: Administrative Measures for the Refund of Value-added Tax on Made-in-China Equipment Purchased by Research & Development Institutions (CN) (STA Announcement  No.6)
STA: Guideline on Preferential Tax Policies for Prevention and Control of COVID-19 (CN) The Guideline was originally published on February 10, 2020. The STA updated the Guideline on March 10. According to the document, epidemic-hit enterprises can extend the carryover period of losses incurred in 2020 by eight years; small taxpayers will be exempted from value-added tax for a period; employer contributions in endowment, unemployment, and work injury insurance will be exempted for a period; employer contributions in staff medical insurance will be halved for a period; local governments are encouraged to waive urban land use tax to support landlords to reduce or waive property rents.
STA: Extending the Tax Filing Deadline in March to March 23, 2020 (CN) Related China Briefing Publication: China Extends March Tax Filing Deadline to March 23
STA: Opinions about Launching Convenient Tax Services in 2020 (CN/EN) (Shui Zong Fa  No.11) The document rolled out 24 measures from such aspects as providing relief to epidemic-hit enterprises, promoting enterprises to resume production and operation, serving national development strategies, and optimizing tax business climate.
STA: Circular about Export Tax Refund (Exemption) During the Prevention and Control of Coronavirus (CN/EN) (Shui Zong Han  No.28) During the epidemic period, taxpayers can handle tax affairs like making registrations for tax refund and exemption, issuing tax certificates and making tax refund (exemption) declarations through “non-contact” means. After receiving applications, tax agencies will only examine electronic documents and grant tax refund (exemption) status if there is no suspicion of tax fraud.
STA: Postponing of Tax Filing to February 28 (CN/EN) (Shui Zong Han  No.27) Related China Briefing Publication: China Extends February Tax Filing Deadline to February 28
STA: Announcement on Matters Concerning the Administration of Tax Levy in Support of Prevention and Control of Novel Coronavirus-infected Pneumonia Epidemic (CN/EN) (STA Announcement  No.4)
MOF: List of Online Taxation Service (CN)
STA: Notice on Financial Support on Individual Income Tax (CN/EN) (STA Announcement  No.10) Related China Briefing Publication: China’s Preferential Tax Policies to Help Businesses Overcome Coronavirus Stress
STA: Announcement on Tax Policies for Donations to Support Prevention and Control of the Novel Coronavirus Epidemic (CN/EN) (STA Announcement  No.9) Related China Briefing Publication: China’s Preferential Tax Policies to Help Businesses Overcome Coronavirus Stress
STA: Announcement on Tax Policies to Support Prevention and Control of Pneumonia Caused by Novel Coronavirus Infection (CN/EN) (STA Announcement  No.8) Related China Briefing Publication: China’s Preferential Tax Policies to Help Businesses Overcome Coronavirus Stress
STA: Announcement about Tax-free Policies on Imported Products Used to Prevent and Control Novel Coronavirus (CN/EN) (MOF Announcement  No.6)
STA: Notice on Changes in Tax Payment (CN)
State Council: Regulation of Ensuring Outstanding Payments to SMEs (Draft) (CN)
The draft regulation introduced new guarantees for SMEs to ensure they are paid in full by government agencies, public institutions, and large enterprises. It stipulated that institutions must not refuse or postpone payments in the excuse of the appointment of a new leader.
MOF: Ministry of Finance Provide Details of Special Treasury Bond (STB) Proceed Allocation (CN)
The MOF clarified that it plans to use proceeds from its Special Treasury Bonds (STBs) for infrastructure, rent subsidies, loan discounts for key enterprises, loan discounts for new businesses, subsidies to help businesses stabilize employment, basic living allowances for people in need, and other expenditures to combat the coronavirus. This is a confirmation of a policy announced at the Two Sessions in May, which will mark the first STB issuance since 2007. The central government has mandated that all RMB 1 trillion (US$140 billion) of STB money go to cities and counties – rather than provincial governments.
NDRC: Circular About Providing Credit Support to Private Enterprises in Hubei Province (CN) (Fa Gai Ban Ti Gai  No.311)
ICBC will offer RMB 10 billion (US$1.4 billion) of credit loans to Hubei private companies, especially those in the advanced manufacturing industry; local branches can grant the loans at preferential interest rates. Small and medium-sized enterprises (SMEs) can meet their capital needs through supply chain financing; bank branches should make good use of financial technologies to provide online banking service.
PBC, CBIRC: Circular about Strengthening Credit Loan Support for Small and Micro Enterprises (CN) (Yin Fa  No.123)
Starting from June 1, 2020, the People’s Bank of China (PBC) will use a special re-lending quota of RMB 400 billion to buy 40 percent of credit loans granted to small and micro companies by local banks from March 1, 2020 to December 31, 2020.
PBC, CBIRC: Circular about Further Implementation of Deferred Principal and Interest Repayment by Small, Medium, and Micro Enterprises (CN) (Yin Fa  No.122)
For loan principals and interest expenses (including loans with a credit of RMB 10 million or less for small and micro businesses, individual businesses, small and micro business owners) that are set to be due between June 1, 2020 to December 31, 2020, banks should permit corporate borrowers to extend the repayment period up to March 31, 2021 and should not charge punitive interest expenses.
PBC, CBIRC: Guidelines about Further Strengthening Financial Services for SMEs and Micro Enterprises (CN) (Yin Fa  No.122)
Large banks with national branch networks should play the leading role and offer an interest rate discount of at least 50 basis points; five large state-owned banks should increase loans to small and micro firms by at least 40 percent from a year ago, while development and policy banks should grant RMB 350 billion in special credit loans; insurance companies are encouraged to develop guaranteed insurance products against the risk of loan defaults. The document also set objectives to improve external policy environment for the banking industry and strengthen the role of the capital market in providing financing channels.
MHRSS: Circular about Increasing Employment Support for Labors in and from Hubei (CN) (Ren She Ting Fa  No.46) The circular proposed to increase guaranteed loans and interest subsidies to people starting a new business, loan approval procedures should be simplified and streamlined, and loan repayments can be extended by a reasonable period of time. Local governments can consider offering one-time subsidies to new business owners from Hubei if their businesses have smooth operations for at least six months.
MOF: Circular about Furthering Increasing Interest Subsidies for Guaranteed Loans to Startups and Supporting Key Groups of People to Start New Business or Get Employed (CN) (Cai Jin  No.21) For small and micro firms, if 15 percent of their employees are newly hired, they can apply for guaranteed startup loans; for companies with a workforce of more than 100 persons, the ratio of newly hired employees can be lowered to 8 percent. Eligible individual borrowers can borrow up to RMB 200,000 of guaranteed start-up loans. New loans granted before December 31, 2020 should cover individual business owners in the wholesale, retail and catering sectors as well as full-time drivers who have borrowed loans to buy cars for online car-hailing service.
SAFE: Notice on Optimizing Foreign Exchange Administration to Support the Development of Foreign-related Business (CN/EN) (Hui Fa  No.8)
MOF: Circular about Playing the Role of Government-backed Financing Guarantee and Providing Credit Enhancement to Small and Micro Firms and Agricultural Industry (CN) (Cai Jin  No.19) Government-backed financing guarantee and re-guarantee agencies should halve guarantee fees for small and micro firms and strive to keep overall guarantee fees below 1 percent of the total loan amount.
STA and CBIRC: Circular about Using Banking Services to Help Small and Micro Enterprises to Resume Work and Production (CN) (Shui Zong Ban Fa  No.10) Banks should develop innovative credit products suitable for small and micro firms, optimize loan approval procedures, speed up response to customers’ loan demand, increase credit loan quota and extend repayment period, in a bid to help small businesses ease their capital problems and resume operations as soon as possible.
State Council: State Council Pledges Greater Inclusive Financial Support to SMEs and Micro Firms (CN) Re-lending and re-discount quota will be increased by RMB 1 trillion (US$140 billion) for small and medium-sized banks. Targeted cuts in the required reserve ratio will be further implemented to encourage these banks to funnel all the newly obtained funding in the form of loans at concessional rates to SMEs and micro firms. Sectors heavily hit by the outbreaks, such as foreign trade will get greater loan support. Financial institutions will be supported in issuing RMB 300 billion (US$42.3 billion) in financial bonds to be used as loans exclusively targeting small firms. The meeting called for an increase of RMB 1 trillion (US$140 billion) over the previous year in net financing from corporate credit-backed bonds to expand low-cost financing channels for private and smaller businesses.
MOF: Supplementary Circular about Accelerating Appropriation of Interest Subsidies and Strengthening Capital Support to Key Epidemic-fighting Enterprises (CN) (Cai Ban Jin  No.13) The circular calls for that provincial fiscal departments to intensify communications with banks to speed up the pace of appropriating the interest subsidies and make sure the loans will be timely offered to eligible firms.
CBIRC: Circular about Implementing Provisional Postponement in Principal and Interest Repayment for Loans to SMEs and Micro Enterprises (CN/EN) (Yin Bao Jian Fa  No.6)
MOF: Urgent Circular about Strengthening Capital Support to Key Enterprises in the Fight against Novel Coronavirus Pneumonia (CN/EN) (Cai Jin  No.5) The circular urged stronger financial support to and better capital management at a list of key companies. For companies on the list, the central bank will provide re-lending facilities so that they can borrow money from banks at preferential lending rates, and the central government will offer subsidies equivalent to 50% of their interest expenses.
MOF: Notice on Enhancing Financial Services in the Prevention and Control of New Coronavirus (CN) (Cai Jin  No.3)
MOF: Notice on urging financial institutions not to withdraw loans while enhancing financial services (CN/EN) (Yin Fa  No.29)
HRMSS, MOF, STA: Circular about Extending the Deadline of Provisional Exemption and Reduction in Social Insurance Fees (CN)
The policy of exempting some social insurance fees for small, medium, and micro companies will continue to be implemented until the end of December 2020.
State Council: Opinions about Implementing Measures to Stabilize Employment and Counter the Impact of the Coronavirus Outbreak (CN) (Guo Ban Fa  No.6)
STA: Circular about Implementing the Policy of Provisional Reduction and Exemption of Social Security Contributions (CN/EN) (Shui Zong Han  No.33) According to the circular, provincial tax bureaus should classify social security contributions that have been collected in February 2020 and determine the amount to be returned or deducted to enterprises.
MHRSS: Guiding Opinions on the Phased Reduction of Basic Medical Insurance Contributions for Employees (CN/EN) (Yi Bao Fa  No.6)
Enterprises Can Negotiate with Employees to Suspend Contributions to Housing Provident Fund (CN/EN)
MHRSS: Notice on the Phased Reduction of Social Insurance Premiums for Enterprises (CN/EN) (Ren She Bu Fa  No.11) Related China Briefing Publication: China to Reduce Corporate Social Insurance Premiums, Defer Housing Provident Fund Payment
State Council Offers Provisional Respite to Corporate Employers in Social Security Expenses and Housing Provident Funds (CN/EN)
MHRSS: Local Platforms for Unemployment Insurance Refunding Applications (CN)
MHRSS: Notice on Deferring Social Insurance Payment and Promoting Online Services (CN) (Ren She Ting Ming Dian  No.7)
MOF, MHRSS: Guidelines for Safeguarding Basic Life for Disabled Persons in the Wake of COVID-19 Epidemic Prevention and Control (CN)
Employers should strive to keep the jobs of disabled workers and can enjoy preferential policies introduced by the central and local governments, such as rent subsidies; employment security funds should be properly used to stabilize employment conditions for people with disabilities.
Circular about Public Recruitment of College Graduates by Public Institutions to Tackle the Impact of the Coronavirus Epidemic (CN) (Ren She Ting Fa  No.27)
MHRSS: Letter of Reply about Electronic Labor Contract (CN) Based on mutual agreement, employers and employees can enter into an electronic labor contract with reliable electronic signatures.
MHRSS: Notice on Stabilizing Employment and Supporting Operation Resumption (CN/EN) (Ren She Bu Fa  No.8)
MHRSS: Notice on Employment Work During the Epidemic (CN) (Ren She Bu Ming Dian  No.2)
MHRSS: Notice on Properly Handling Labor Relation Issues during the Period for Prevention and Control of the Novel Coronavirus-infected Pneumonia Epidemic (CN/EN) (Ren She Ting Ming Dian  No.5)
SAFE: Circular on Supporting the Development of New Business Forms in the Trade Industry (CN) (Hui Fa  No.11)
The circular said the SAFE supports eligible banks to handle electronic transactions of foreign exchange businesses and expand the settlement channels to facilitate the development of new types of trade business. Cross-border e-commerce merchants can make combined settlement of overseas warehousing fees, logistics expenses, and tax bills. The circular also clarified procedures for optimizing trade purchasing settlement, trade service companies to collect foreign exchange payments on behalf of export clients, and optimizing the declaration of foreign-related small payments.
SAMR: Guidelines for Market Access Information of Anti-Epidemic Product Exports to EU (Second Edition) (CN). Manufacturers of anti-epidemic products should prepare technical documents, sign a compliance statement, and make registrations with EU member states, so that they can put CE labels on their products and sell them at EU markets.
MOFCOM: Circular about Using China-Europe Freight Trains to Mitigate Impact of Coronavirus, Stabilize Foreign Trade, Foreign Investment and Boost Consumption (CN) China-Europe freight trains should be mainly used to help epidemic-hit companies to resume production and supplies and recover their import and export business operations. Multinational corporations can use China-Europe freight trains to reduce the impact on their supply chains and industry chains. Foreign-funded companies should get the same policy support as Chinese firms.
State Council: Circular about the Supervision and Management of Medicine Exports During the Coronavirus Epidemic (CN) (Yao Jian Zong Yao Guan  No.31) The circular required drug regulators to strictly regulate the issuance and management of export certificates of active pharmaceutical chemicals (APIs), medicines, protein anabolic preparations, and peptide hormones. If a holder of drug export certificate does not meet certification conditions or fail to comply with China’s Good Manufacturing Practice (GMP) standards, the export certificate should be revoked.
MOFCOM: Circular about Furthering Reform and Opening up and Stabilizing Foreign Trade During Epidemic (CN) The circular urged targeted efforts to resolve problems faced by foreign-funded companies to resume work and production, implement the negative list and expand the scope of investment for foreign companies.
MOFCOM: Announcement about Arranging Orderly Export of Medical Supplies (CN) (MOFCOM GAC NMPA Announcement  No.5) From April 1, 2020, when making customs declarations to export coronavirus testing agents, medical masks, protective clothes, ventilators, and infrared thermometers, companies must provide a written or electronic statement to promise that they have obtained registration certificates for these medical supplies and their products meet quality standards set by export destinations.
MOFCOM: Circular about Supporting the Construction of Border (Cross-border) Economic Cooperation Zones and Promoting Innovative Development of Border Trade (CN)
MOFCOM: Circular on Making Good Use of Special Funds for Domestic and Foreign Trade to Stabilize Foreign Trade and Foreign Investment and Promote Consumption (CN) (Shang Ban Cai Han  No.98)
State Council: China to Take Multi-pronged Measures to Keep Foreign Trade and Investment Stable (CN) All export tax rebates must be made in full without delay except for energy-intensive, polluting, and resource products. Financial institutions will be encouraged to increase foreign trade loans, fully deliver the policy of loan deferment in both principal and interest, and consider further rolling over the loans made to smaller firms deeply affected by the outbreak yet holding promising prospects. Commercial insurance companies will be supported in offering short-term export credit insurance and lowering premium rates. Efforts must be intensified to shorten the negative list of foreign investment and expand the catalog of industries where foreign investment is encouraged. Recent tax and fee relief policies designed to help companies in difficulty should equally apply to both domestic and foreign-invested enterprises.
MOFCOM: Circular on Stabilizing Foreign Trade and Investment and Stimulating Consumption in Response to the Novel Coronavirus Pneumonia (CN) (Shang Zong Fa  No.30) Related China Briefing Publication: China’s Support for Foreign-Invested Enterprises to Cope with the COVID-19 Outbreak
MOFCOM: Circular about Helping Trade Companies to Overcome Difficulties and Reduce Losses During Epidemic (CN) Related China Briefing Publication: China’s Support for Foreign Investors, Trading Companies as Coronavirus Impacts Supply Chains
GACC: Announcement on the Commodity Inspection of Medical Materials to Be Exported (CN/EN) (GACC Announcement  No.53) Medical materials under the HS code “6307900010” and other items listed in the appendix shall be subject to export commodity inspection.
GACC: Announcement about the Regulation of Returning Cross-bored E-commerce Retail Imported Goods (CN) (GACC Announcement  No.45) For cross-border e-commerce retail import, cross-border e-commerce companies’ Chinese agents or their customs declaration agencies can apply for return of goods with local customs department.
GACC: Announcement about Comprehensively Promoting Regulatory Measures for the Return of Cross-border E-commerce Exported Goods (CN) (GACC Announcement  No.44) Cross-border e-commerce companies or their customs declaration agencies can apply for return of cross-border e-commerce exported goods.
Circular about Provisional Reduction and Exemption of Port Construction Fee and Compensation Fund for Vessel-Induced Oil Pollution Damage (CN) (Hai Zheng Ji  No.46) According to the circular, oil pollution damage compensation fund will be halved and the port construction fee for imported and exported goods will be exempted, from March 1, 2020 to June 30, 2020.
Notice on Extending the Term of Temporary Exit & Entry Cargos Affected by the Epidemic (CN) (GACC Announcement  No.40) For temporary inbound and outbound goods that have been postponed for three times and cannot be re-shipped as scheduled due to the influence of the epidemic, the enterprise can apply for an extension not exceeding 6 months to the local customs.
Ministry of Transport and NDRC: Circular about Provisionally Reducing Port Fee Standards (CN/EN) From March 1 to June 30, 2020, cargo dues and port facilities fees that are set by the government will be reduced by 20 percent, and emergency response services and charges for non-tanker cargo ships will be scrapped.
GAC: Policy Interpretation: Guide on Classifying Epidemic Prevention and Control Materials (Medical Equipment and Disinfection Products) (CN)
GAC: Policy Interpretation: US Epidemic Prevention Products Will Be Exempted from the Additional Tariffs (CN)
GAC: Notice on Non-Physical Presence of Sender/Receiver of Customs Cargo Examination during Epidemic (CN)
MOFCOM: Streamlining Application of China Import-Export Licenses (CN) Related China Briefing Publication: China’s Support for Foreign Investors, Trading Companies as Coronavirus Impacts Supply Chains
GAC: Prolongation of Tax Payment, Delayed Payment and Declaration Fee (CN/EN) (GACC Announcement  No.18) Consolidated filing of import and export taxes corresponding to January 2020 can be paid before February 24, 2020. Import and export taxes due between February 3 and the work resumption date announced by the local government can be settled within 15 days after the work resumption date.
STA: Announcement about Tax-free Policies on Imported Products Used to Prevent and Control Novel Coronavirus (CN/EN) (MOF Announcement  No.6)
Implementation Opinions about Promoting Consumption and Developing a Powerful Domestic Market (CN) (Fa Gai Jiu Ye  No.293) Measures include reducing import tariffs for daily household articles, shifting consumption tax on high-end watches, jewelry, and gems from importers to end consumers, expanding tax-free items bought at border ports, launching more duty-free shops, and encouraging online shopping and more investment in the logistic system for fresh food markets. The document called for tough law enforcement actions against unfair competition practices and strong crackdown against IP infringements and production and sale of counterfeit.
MOF, STA: Announcement about Supportive Tax & Fee Policies for Movie Industry (CN) (MOF STA Announcement  No.25) According to the announcement, losses incurred by film companies in 2020 can be carried over in an extended period of eight years, up from five years in the past. Cultural construction fee would be exempted from January 1, 2020 until December 31, 2020.
NDRC, MOF, STA: Guidelines about Helping Small and Micro Enterprises in the Service Industry and Individual Household Businesses to Relieve Rent Burden (CN) (Fa Gai Tou Zi Gui  No.734) According to the document, three months of rent expenses will be waived for small and micro firms and individual business owners who lease state-owned properties and are badly hit by the epidemic. Local governments shall provide policy support to those service companies and individual business owners that lease non-state-owned properties. Property owners can be exempted from property tax and urban land use tax for the current year if they offer rent exemptions and reductions to tenants.
MOFCOM: Circular about Innovating Exhibition & Conference Services and Creating Fresh Momentum to Drive the Development of Exhibition & Conference Industry (CN)
MOF and STA: Announcement about Continuing the Implementation of the Preferential Urban Land Use Tax Policies regarding the Land Used by Logistics Enterprises for Bulk Commodity Storage Facilities (CN) (MOF & STA Announcement  No.16) From January 1, 2020 to December 31, 2022, the urban land use tax on the land for bulk commodity storage facilities owned by logistics enterprises (whether used by themselves or leased out) shall be collected at the reduced rate of 50 percent of the tax amount applicable to the grade of the land. Taxpayers should keep relevant certificates and documents for potential examinations in the future.
MOFCOME, NDRC: Circular about Supporting Business Resumption at Commerce, Trade and Circulation Enterprises (CN) (Shang Ban Fu Mao Han  No.103) The circular states that restaurants, hospitality, and domestic service companies, which are still unable to resume normal operations, can negotiate with retail and express delivery firms to share their labor resources and address short-term labor shortages at some companies.
MOST: Several Measures on Scientific and Technological Innovation to Support the Resumption of Production and the Smooth Operation of the Economy (CN) (Guo Ke Fa Qu  No.67)
Notice on Further Providing Facilitation Services for Various Science and Technology Enterprises During the Epidemic (CN) (Guo Ke Huo Zi  No.38)
Circular about Resuming Transport Services in Targeted and Orderly Manner and Pushing for Resumption of Production and Operation (CN) (Jiao Yun Ming Dian  No.95) Government departments should implement the fiscal, tax, and financial policies to help transport companies overcome difficulties. Transport authorities should provide assistance for freight firms, taxi companies as well as their employees to get loans from financial institutions. Lease finance companies are encouraged to defer rent collections from corporate and individual customers if their business conditions or risk tolerance permits.
MOF: Circular about Capital Support Policies to Civil Aviation Enterprises During the Coronavirus Epidemic (CN) (Cai Jin  No.30) Domestic and foreign airline companies that do not suspend or that resume international flights during the epidemic can receive rewards at RMB 0.0176 per seat kilometer for shared flights or RMB 0.0528 per seat kilometer for solo flights. Air companies operating important emergency flights will receive special subsidies to cover the cost.
The Ministry of Housing and Urban-Rural Development: Circular about Extending the Validity Period of Construction Engineering Enterprises’ Qualifications (CN/EN) (Jian Si Ju Han Shi  No.38)
NDRC: Notice on Phased Reduction of Electricity Cost of Enterprises to Support the Work Resumption (CN) (Fa Gai Jia Ge  No.258)
NDRC: Notice on Phased Reduction of Non-residential Gas Cost to Support the Work Resumption (CN) (Fa Gai Jia Ge  No.257)
NDRC: Announcement of Measures to Help Reducing Electricity Costs of Companies (CN) (Fa Gai Ban Jia Ge  No.110)
CNIPA: Circular about Heavy Crackdown Against Abnormal Epidemic-related Trademark Applications by Agencies (CN) (Guo Zhi Ban Han Yun Zi  No.149)
CNIPA: Circular about Promoting Intellectual Property Application and Supporting the Epidemic Fight (CN/EN) (Guo Zhi Ban Fa Yun Zi  No.7) The document proposed nine measures in three perspectives, including using IPRs as collateral for financing, expediting IPR commercialization, and optimizing IPR services.
SAMR: Announcement about Supporting Antitrust Law Enforcement in Containing Coronavirus and Resuming Work and Production (CN) (SAMR Announcement  No.13) The announcement urged to speed up the anti-monopoly examination in industries related to epidemic control and people’s livelihood and waive the business agreements between operators that are legitimate under the Antitrust Law and helpful to develop advanced technologies, increase efficiency, realize public interest, and protect consumer interest.
MOJ: MOJ Releases 14 Typical Cases to Expedite Resumption of Work and Production (CN)
SPC: SPC Releases 8 Typical Cases about Work and Production Resumption (CN)
MOJ: Circular about Law Firms and Lawyers Carrying out Two-month Legal Examination on Private Companies to Provide Legal Assistance and Stabilize the Job Market (CN)
MOJ: Guidelines about Public Legal Services for Epidemic Control and Business Resumption (CN) The document called for good arrangement on notary services for force majeure and evidence preservation during the epidemic.
State Council: Ensuring Key Medical Supplies and Daily Necessities for Epidemic Prevention and Control (CN) (MOF GACC STA Announcement  No.6) Related China Briefing Publication: China’s Support for Foreign Investors, Trading Companies as Coronavirus Impacts Supply Chains
In response to the central government, the provincial and municipal governments also released a string of policies, such as proving tax and fee break, fiscal subsidies, financing incentives, social security refund or reduction, and rental relief, to support the local businesses.
Circular of Some Measures about Supporting the Resumption of Work and Production (CN)
10 Measures for Facilitating the Sustainable Development of SMEs (CN)
Measures on Facilitating the Development of Cloud Office for SMEs (CN)
Notice on Partially or Totally Waiving Rent for SMEs (CN)
Measures on Extending Government Procurement to Support SEMs (CN)
16 Measures Supporting SMEs (CN/EN/Related Reading)
Notice on the Release of 19 Measures to Support Businesses (CN)
Beijing to Raise the Refund Rate of Unemployment Insurance Premiums for SEMs up to 100% (CN)
Notice on Adjustment of Post Subsidy and Social Insurance Subsidy for Employers (CN)
Notice on Phased Reduction and Deferred Payment of Three Social Insurance Payment (CN)
Beijing Sets Minimum Monthly Living Expenses at RMB 3,080 for Workers Stranded in Hubei (CN), effective from March 1, 2020
Notice on Refund of Social Insurance Premium of January 2020 (CN)
Notice on Issues of Wages and Benefits for Parents who Stay at Home due to Delayed Schools Reopening (CN)
Notice on Handling of Social Insurance Payments during the Epidemic Prevention and Control Period (CN)
Notice on Flexible Work Arrangement of Enterprises during the Epidemic Prevention (CN)
Notice on Improving Human Resources and Social Security Management (CN)
Notice on the Release of Tax Matters Able to be Conducted Offline (CN)
Notice on Subsidy Application Procedure for Key Enterprises of COVID-19 Prevention and Control (CN)
Notice on Tax Measures for Fighting Against the Novel Coronavirus (CN)
Beijing to Refund RMB 3 Billion in Social Insurance Premiums to Benefit 1.2 million Employees (CN)
Beijing Customs: Extending Tax Payment Period to Support Enterprises to Resume Production (CN)
Measures to Support SMEs to Overcome Difficulties (CN)
43 Measures to Support Enterprises on Work Resumption (CN)
20 Measures to Support SMEs on Response to New Coronavirus Epidemic (CN)
Notice from Dalian Customs on Optimizing Checking of Deliveries with the Assistance of Deliverers During the Epidemics (CN)
Support Policies for Operation and Development of SMEs (CN)
24 Measures to Support Enterprises in Resuming Production and Operation (CN)
22 Measures to Support Enterprises to Resume Operation (CN)
20 Measures to Support All Enterprises in Resuming Production and Operation (CN/Related Reading)
Hainan released 30 measures to promote tourism industry (CN)
Extending the deadline for the report of business information of the tax-related professional services agency in 2019 (CN)
Accelerating Refunding of Unemployment Insurance (CN)
Notice on Extending the Deadline of Social Insurance Payment (CN)
Ten Tax Policies to Support Combating Coronavirus Outbreak (CN)
Opening the online vocational training platform for free during the epidemic (CN)
11 Measures to Support Work Resumption and Ensure Medical Supplies in Hebei (CN)
Guideline for Phased Tax Relief for Enterprises Found in Difficulty During Epidemic (CN)
Phased Reduction of Employee Basic Medical Insurance Payment (CN)
30 Measures to Support Enterprises to Overcome difficulties Involving Finance, Social Security and Tax (CN)
Ten Measures to Support Enterprises in Resuming Production (CN)
Exempting Property Tax and Urban Land Use Tax for Industries Severely Affected by the Epidemic in the H1 2020 (CN)
50 Measures to Facilitate Smooth Economic Development Responding to the Impact of the Epidemic (CN/EN)
Notice on Effectively Improving the Prevention and Control of COVID-19 and Financial Services for Enterprise to Resume Operation (CN)
Notice on Phased Deduction and Exemption of Enterprise Social Insurance Payment (CN)
Policies and measures to support the operation and development of enterprises (CN)
Notice on Prevention and Control of Epidemic Situation and Resumption of Work of Industrial Enterprises (CN)
Notice on Improving Business Environment and Supporting Enterprises to Resume Work During the Battle Against NCP (CN)
25 Measures to Support SMEs During Coronavirus Outbreak (CN)
Notice on Implementation of Policy on Unemployment Insurance Refund (CN)
Ningxia Allows SMEs and Micro Firms to Postpone Social Security Contributions During Epidemic (CN)
Qingdao Clarifies Land Use Tax Reduction and Exemption Policy for Four Industries (CN)
Exempting small, micro, and individual businesses from all taxes and fees by the end of this year (CN)
Shandong government has released 10 measures to support small and individual businesses. On top of the national tax and fee preferential policies, Shandong province promises to exempt individual businesses and small and micro businesses from paying all taxes and fees until December 31, 2020.
20 Measures to Support the Stable Development of SMEs on Response to New Coronavirus Epidemic (CN)
First batch of Shanghai schools set to reopen April 27 (CN/EN) Colleges and secondary vocational schools can start arranging graduate students to return to school from April 27. Schools of all other levels and types should be prepared to return to school in batches for other school segments and grades before May 6.
Opinions to Increase the City’s capacity to responds to public health crisis (CN) Shanghai Municipal People’s Government published Opinions that aims to make the city one of the safest places in global public health by 2025.
Shanghai announced 11 measures to support foreign trade companies in response to COVID-19 (CN/EN) The measures made it clear that the procurement mechanism for imported materials used to respond to COVID-19 should be optimized. A list of imported materials and import entities for epidemic control should be established. The materials directly used in epidemic prevention and control imported by the health authorities should be exempted from customs duties. If the import enterprise has been taxed on products that was supposed to be duty-free, it can apply for a refund before September 30, 2020. Financial institutions in Shanghai are encouraged to increase their credit support to key foreign trade enterprises in the prevention and control of the epidemic.
Shanghai postponed the adjustment period of housing fund base in 2020 (CN)
16 Measures on Supporting the Stable Development of Science and Technology Enterprises in Fighting Against the Epidemic (CN)
28 Measures to Support Enterprises Fight Against the Coronavirus (CN/EN/Related Reading)
Four Measures to Reduce Financial Burden on Enterprises Affected by Coronavirus Epidemic (CN/EN)
Notice on Release of 30 Measures to Support Business Resumption (CN)
Policy Measures of Shenyang Municipal Government to Support Operation and Development of Enterprises amid Fight against NCP (CN)
Notice on Extending the Application Period for Non-profit Organizations’ Tax Exemption Qualifications and Changing the Application Methods (CN)
13 Measures to Ease Financial Burdens on SMEs (CN)
Ten Measures to Shore Up Confidence of SMEs (CN)
Several Measures on Supporting Micro, Small, and Medium-Sized Enterprises and Individual Industrial and Commercial Households in Maintaining Healthy Development amid the Outbreak (CN) (Jin Shui Han  No.29)
Notice Concerning the Matters on the Return of Unemployment Insurance Premiums (CN)
14 Measures to Support Enterprises to Resume Work (CN)
Notice on Release of Ten Measures Supporting Business Resumption from Tianjin Public Security Bureau (CN)
Foreign Affairs Office of Tianjin Municipal Government: Delivery companies resume operation (EN)
MHRSS: Circular about Increasing Employment Support for Labors in and from Hubei (CN) The circular proposed to increase guaranteed loans and interest subsidies to people starting a new business in Hubei, loan approval procedures should be simplified and streamlined, and loan repayments can be extended by a reasonable period of time. Local governments can consider offering one-time subsidies to new business owners from Hubei if their businesses have smooth operations for at least six months.
NDRC: Circular about Offering Credit Support to Private Enterprises in Hubei (CN) The circular said that financial institutions should take various measures, such as optimizing loan approval procedures, adopting supply chain financing, and using special rating models to beef up financial support to the real economy. The circular stressed more credit support to Hubei’s private manufacturing companies engaged in equipment, energy and chemical production, especially SMEs, as well as those engaged in infrastructure facilities, poverty alleviation, and smart manufacturing.
21 New Policies to Support Enterprises to Resume Production (CN) (Wu Ban Wen  No.6) Over RMB 20 billion special fund will be offered to SMEs to cope with difficulties caused by the COVID-19. SMEs can get one-year interest-free loans.
18 Preferential Policies to Support Enterprises during the Epidemic (CN)
Circular Concerning the Matters on the Phased Reduction or Exemption on Enterprise Social Insurance Payment (CN)
Notice on Supporting Enterprises to Carry Out Online Vocational Skills Training (CN)
Zhejiang Provincial Department of Finance Issues the Notice on Matters Relating to Measures for Reducing and Exempting Enterprise Rents During the COVID-19 Prevention and Control Period (CN)
17 Measures to Support Enterprises to Resume Operation (CN)
About Us China Briefing is written and produced by Dezan Shira & Associates. The practice assists foreign investors into China and has done since 1992 through offices in Beijing, Tianjin, Dalian, Qingdao, Shanghai, Hangzhou, Ningbo, Suzhou, Guangzhou, Dongguan, Zhongshan, Shenzhen, and Hong Kong. Please contact the firm for assistance in China at firstname.lastname@example.org. We also maintain offices assisting foreign investors in Vietnam, Indonesia, Singapore, The Philippines, Malaysia, and Thailand in addition to our practices in India and Russia and our trade research facilities along the Belt & Road Initiative.
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