Q&A on Implementation Rules for exemption of rent…

为落实上海市国有企业减免小微企业和个体工商户房屋租金政策，近日市国资委会同市住房城乡建设管理委、市房屋管理局制定了《上海市国有企业减免小微企业和个体工商户房屋租金实施细则》。（可以点此回顾哦！）

To implement the policy regarding Shanghai Municipal State-owned Enterprises’ exemption of rental payments for SMEs and self-employed individuals, the Municipal State-owned Assets Supervision and Administration Committee (SASACs),the Housing and Urban-Rural Development Management Committee, and the Municipal Housing Administrative Authority have jointly enacted the Implementation Rules for Shanghai Municipal State-owned Enterprises’ exemption of rental payments for SMEs and self-employed individuals (click to view).

如何认定房租减免的实施主体？哪些房屋纳入房租减免范围？减免期限如何确定？何时能减免租金？有问题在哪里咨询？……来看“16问”解读↓

What entities are to exempt rent? What kind of housings can enjoy this rent exemption? What is the valid period? Where to approach if there are further enquiries? Let’s take a look at the 16 Q&As.

01

如何认定房租减免的实施主体？

What entities are to exempt rent?

本次房租减免的实施主体是上海市、区国资委监管的市属、区属国有企业集团（含委托监管企业）及纳入合并报表范围内下属企业。

The implementing subjects of the rent exemption are municipal and district SOEs (entrusted supervision enterprises included) and their subsidiaries included in the consolidated financial statements under the supervision of Shanghai Municipal State-owned Assets Supervision and Administration Committee, and the state-owned assets supervision and administration committee of all districts.

其中，市属国有企业集团（含委托监管企业）参见市国资委网站；区属国有企业集团（含委托监管企业）根据各区国资委公开披露的信息确定；国有企业集团纳入合并报表范围内下属企业可与各企业集团联系确认。

Municipal SOEs (entrusted supervision enterprises included) can be found on the portal website of Shanghai Municipal SASAC.District SOEs should be affirmed according to the information disclosed by district SASACs. The subsidiaries included in the SOEs’ consolidated financial statements can be affirmed by contacting the SOEs.

本市集体企业可参照执行本次免租政策。中央企业、其他省市地方国企按照所属国资监管部门出台的政策执行，民营企业、外资企业不在《实施细则》规定的范围内。

This rent exemption scheme can be referred to by municipal collectively-owned enterprises. Central government-owned enterprises, SOEs of other provinces and cities should follow the policies of respective state-owned assets supervision and administration authorities. Private enterprises and foreign-funded enterprises are not included in the rules.

02

哪些房屋纳入房租减免范围？

What kind of housings can enjoy this rent exemption?

本次减免租金的房屋为实施主体自有经营性房产和使用权房。其中，使用权房是指依法建立公房租赁关系、执行市政府规定租金标准，由本市相关国有企业负责经营管理的公有非居住房屋。

Rents can be exempted for commercial properties and housings with use rights owned by the implementing subjects. Housings with use rights referred to as public non-residential housings with lawful public housing tenancy relationship, meeting the municipal rental payment standard, and managed by municipal SOEs.

03

如何认定房租减免的适用对象？

Who are the applicable objects that canenjoy the rent exemption?

适用对象为最终签约承租实施主体房屋从事生产经营活动的小微企业和个体工商户（以下简称最终承租方）。

The applicable objects are SMEs andself-employed individuals that lease the properties owned by the implementing subjects for business operations (hereinafter referred to as the lessee).

小微企业参照《统计上大中小微型企业划分办法（2017）》、《关于印发〈金融业企业划型标准规定〉的通知》（银发〔2015〕309号）划型标准认定。大中型企业集团及下属的子企业、国有企业最终承租经营的，不在本次免租政策适用范围内。

个体工商户是指营业执照登记类型为“个体工商户”的经营者。

Measures for the Classification of Large, Medium , Small and Micro Enterprises in Statistics (2017), Provisions on the Size Classification Standards for Financial Enterprises (No. 309[2015] of the People's Bank of China) should be referred to in search for the classification standard for SMEs. For large and medium enterprises and their subsidiaries, as well as SOEs renting housings for business operation, their rental payment will not be exempted under this policy.

04

减免期限如何确定？

What is the valid period for this rent exemption?

实施主体对最终承租方免除2022年部分租金，分两档执行。

The implementing subject should exempt part of the rental payment for the lessee in the year 2022 in two steps.

第一档，普遍免除3个月租金。所有地区内的最终承租方，2022年免除3个月租金。最终承租方在2022年租期不满一年的，根据租期按比例享受免租。

First step, in general, rents for 3 months should be exempted. For all final lessees in all localities, rents for 3 months of 2022 should be waived. For tenancy less than 1 year, the final lease are entitled to rent exemption on a pro-rata basis.

第二档，增加免除3个月租金。租赁合同存续期间，2022年被列为疫情中高风险地区所在的街镇行政区域内的最终承租方，或按有关部门防疫要求被封控、停业、征用房屋的最终承租方，以及全年经营亏损的最终承租方，经出具上述任一证明材料，2022年再免除3个月租金，全年合计可免除6个月租金。最终承租方在2022年租期不满一年的，根据租期按比例享受免租。符合第二档免租条件的最终承租方增加免除金额不超过3个月租金。

Second step, rents for another 3 months should be exempted. During the term of the lease, the final lessee in the administrative areas that are within the regions categorized as medium or high-risk due to COVID-19, the final lessee in the property that is under lockdown, or is asked to cease operation, or is requisitioned, or the final lessee that operates at a loss for the whole year is entitled to rent exemption for another 3 months after providing materials proving one of the above situations. The final lessee is entitled to a ceiling of rent exemption for 6 months. An exemption on a pro-rata basis should be applied when the term of lease is less than 1 year. Exemption during the second step should not exceed the amount of rentsfor 3 months.

若同一街道多次出现疫情中高风险地区，以及房屋被多次封控、停业、征用，已享受过第二档减免的最终承租方不重复享受。疫情中高风险地区发生前，以及房屋被封控、停业、征用前，租约到期未续租的最终承租方，不追溯享受第二档减免。

The final lessee is not entitled to a repeated second-step rent exemption should the subdistrict the final lessee operates in be in the regions categorized as medium or high-risk due to COVID-19 for multiple times, or the property be under lockdown, be asked to cease operation, or be requisitioned for multiple times. If the lease was ended before the area was categorized as medium or high-risk due to COVID-19 area, or before the property was under lockdown, was asked to cease operation, or was requisitioned, the final lessee that did not renew the lease is not entitled to the second-step rent exemption.

05

何时能减免租金？

When can the rent be exempted?

第一档，普遍免除3个月租金，在租租户2022年6月底前基本完成。

第二档，增加免除3个月租金，根据出现疫情中高风险地区以及有关部门通知封控、停业、征用等实际情况办理。

The first step exemption of 3-month rent should be basically completed as of the end of June 2022. The second step exemption of another 3-month rent should be handled according to actual situation in regard of the occurrence of medium or high-risk areas, lockdown, cessation of operation and requisition.

06

疫情中高风险地区如何认定？

How to identify medium or high-risk areas due to COVID-19?

以国家卫生健康委、上海市卫生健康委、上海发布、上海市新冠肺炎疫情防控新闻发布会等官方渠道公布的信息为准。

It should be identified according to the information disclosed by National Health Commission, Shanghai Health Commission, shanghaifabu (a Wechat public account), news briefing on Shanghai COVID-19 epidemic prevention and control or other official sources.

07

因落实防疫要求严重影响经营活动情形如何认定？

How the serious impact on business operation due to requirements for epidemic control and prevention can be identified?

最终承租人接到有关部门的通知，承租房屋实行封闭管理、停业、被临时征用，或最终承租方全年经营亏损，由最终承租方出具上述任一证明材料。

It can be identified through the materials offered by the final lessee proving that the property was subject to lockdown,cessation of operation and temporary requisition upon notice from relevant authorities, or that the final lessee operates at a loss for the whole year.

08

最终承租方租期不满一年怎么办？

What if the term of lease is less than ayear?

最终承租方在2022年租期不满一年的，最终承租方根据租期按比例享受免租。

If the term of lease is less than a year,the final lessee is entitled to rent exemption on a pro-rata basis.

09

转租本市国有企业房屋的怎么办？

What of the properties of the municipal SOEs are subleased？

存在转租行为的房屋，转租方不享受本次房租减免政策，最终承租经营的小微企业和个体工商户享受本次房租减免政策。其中，转租方为本市国有企业的，应当与房屋产权方以各自实收的租金为限共同承担减免的租金；转租方为非国有企业的，应当配合房屋产权方及国有企业转租方将减免的租金全部落实到最终承租方，鼓励非国有企业转租方对小微企业和个体工商户给予适当帮扶。

Sublessors are not entitled to this rent exemption if there exist subleases. The SMEs and self-employed Individuals that are final lessees are entitled to the rent exemption. In the case that the sublessor is a municipal SOE, it should share the cost of rent exemption with the property owner; in the case that the sublessor is not an SOE, it should work with the property owner, and sublessors that are SOEs to make sure the rent is exempted for the final lessee. Sublessors that are non-SOEs are encouraged to offer proper assistance to SMEs and self-employed Individuals.

10

免租金额如何确定？

How to determine the amount of rent exemption?

免租金额以租赁合同为准，不包括物业费、停车费等管理费用。每月租金不一致的，由租赁双方协商确定。租赁合同已涉及免租、优惠租金等情形的，以实收年租金计算减免额，或由租赁双方协商确定。

The amount of rent exemption should be determined according to the lease contract excluding management fees such as property management fee and car parking fee. In the case that the monthly rent varies, the amount of rent exemption should be determined by both parties through consultation. In the case that rent exemption or reduction is includedin the lease contract, the amount of rent exemption should be calculated based on the actual rent payment or be determined by both parties through consultation.

11

本市国有企业如何组织实施房租减免？

How can the municipal SOEs implement this rent exemption policy?

市、区国资委、委托监管单位负责指导、督促所监管企业落实本次房租减免政策。

The municipal and district SASACs are responsible for instructing and urging the SOEs under the supervision to putthe policy in action.

各企业集团负责组织实施本次房租减免政策。一是建立工作机制。明确分管负责人、责任部门、工作人员和任务分工。二是制订实施方案，指导下属企业做好工作部署。通过官方网站、微信公众号等平台向社会公众进行公告，公告内容包括：实施主体、适用对象、免租范围、操作流程等。三是履行备案程序。按时将实施方案和经汇总审定后的租金减免情况分别报市、区两级国资委备案。

SOEs are responsible for the implementation of the rent exemption policy. The first is to establish a working mechanism,making clear the responsibility for the persons in charge, the departments and the employees, as well as the division of work. The second is to formulate an implementation plan to guide the enterprises. Notices should be made to the public through the official website, WeChat public account and other platforms about implementation subjects, applicable objects, rent-exemption scope,operation procedures, etc. The third is to fulfill the filing procedure. The implementation plan and the approved rent exemption cases should be submitted ontime to the municipal and district SASACs for the record.

各实施主体履行房租减免责任。各实施主体应当按照企业集团的实施方案，与各承租方联系，配合企业集团做好摸底工作，形成房产承租方和最终承租方两个清单。根据摸底情况，通过公告、电话、网络等多种方式及时告知承租方，对于政策范围内承租方，要指导其按照流程申报办理房租减免手续，对于不符合减免条件的承租方，要做好政策解释工作。

Each implementing subject should fulfill the responsibility of rent exemption. Each implementing subject should, in accordance with the implementation plan of the enterprise, contact each lessee,make a thorough investigation, and form a list of lessees and a list of final lessees. According to the actual situation, the implementing subject should informthe lessee in a timely manner through public announcements, telephone, the Internet,and other means. Eligible lessee should be instructed to apply for the rent exemption according to the procedures. Explanation should be made to ineligible lessee.

涉及其他非国有中小股东的国有企业，控股股东应充分发挥作用，加强沟通协调，争取支持理解；涉及上市及金融企业，要加强跟踪辅导，严格按照相关规定规范操作、防范风险。

The controlling shareholders of SOEs with non-SOE minority shareholders should play an active role in promoting communication and consultation to win support and understanding. Listed and financial enterprises should be given closer attention and enhanced instruction so that risks can be prevented through standard operation.

12

最终承租方如何办理房租减免？

How can the final lessee achieve rent exemption?

政策范围内承租方应当按照国有企业告知的内容，向受理部门提交房租减免申请及相关证明材料（包括承租方、最终承租方证明材料），申请办理房租减免。待减免事项审批通过后，凭房租减免告知书、最终承租方确认书办理减免手续。

The lessee should follow the notice informed by the SOEs, apply to the relevant authorities for rent exemption and submit relevant materials (including proof materials of lessee and final lessee).After approval, the exemption can be handled with the notification of rent exemption and letter of confirmation of the final lessee.

13

办理流程是什么？

What are the handling procedures?

按照摸底、告知、受理、审批、反馈、报备流程进行办理，各环节具体办理方式、责任主体、办理时限等根据企业集团实施方案确定。

The general procedures should be initial investigation, notification, handling, approval, feedback, and filing. The handling method, liable subject,and time limit for handling should be determined according to the implementation plan of the SOE.

14

涉及非国有中小股东的国有企业如何操作？

How should SOEs with non-SOE minority shareholders implement?

涉及其他非国有中小股东的国有企业，控股股东应充分发挥作用，加强沟通协调，争取支持理解；涉及上市公司及金融企业，法律法规及相关监管部门另有规定的，应从其规定，履行必要程序。

The controlling shareholders of SOEs withnon-SOE minority shareholders should play an active role in promoting communication and consultation to win support and understanding. Where there are other provisions for listed and financial enterprises, other provisions shall prevail with necessary procedures being fulfilled.

15

其他未明确事项如何处理？

What about other unspecified matters?

对政策性减免租金其他未尽事项，采用“一企一策”“一事一议”方式予以支持。

Matters unspecified in the policy of rent exemption should be given tailored solutions.

16

有问题在哪里咨询？

Where to consult should there be further questions?

市、区国资委、委托监管单位、相关国有企业已设立咨询电话，专人专线负责政策解答和业务指导。咨询电话自4月5日后开通，并根据疫情防控情况进行调整，电话号码不定期更新。

The municipal and district SASACs, their entrusted bodies, and relevant SOEs have put in place dedicated hotlines for consultation to answer the question and give guidance since Apr.5. Hotline numbers will be updated according to the adjustment of epidemic control and prevention measures.

（英文翻译供参考）

(English translation for reference)

原标题：《Q&A on Implementation Rules for exemption of rental payments》

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