Shanghai plans to make up for the part of the pension that may be lost by employees of public institutions due to the reform by increasing the proportion of "occupational annuity" contributions. There are similar provisions in the "Regulations on the Transformation of For-profit Cultural Institutions into Enterprises in the Reform of the Cultural System": After transformation, qualified enterprises can establish enterprise annuities and supplementary medical insurance for employees in accordance with relevant regulations, and properly solve the problem through enterprise annuities and other methods. Regarding the issue of pension benefits for retirees after the restructuring, it is also stipulated that the portion of corporate annuity and supplementary medical insurance contributions within 4% of total wages shall be deducted from corporate costs. Third, asset management policy. Since the assets owned by public institutions are state-owned assets, in the process of transferring to enterprises and institutions, it is necessary to ensure that state-owned assets are not lost, and to optimize the allocation of public resources, and to provide information for promoting the reform of enterprises and institutions. Issues regarding state asset management, such as support, are also important. Relevant documents have stipulated issues related to the asset clearance, asset evaluation and asset management of the reform of enterprises and institutions. If it is converted into a publishing or distribution unit of an enterprise, it can conduct a one-time disposal of the publications that are in inventory and need to be scrapped through asset inventory, and the losses can be deducted from the net assets. Publications with sluggish inventory in publishing and distribution units that exceed a certain period of time can be treated as property losses and be deducted before tax, and no reserve methods such as withdrawal of commission differences before tax will be adopted. As for the originally allocated land used by state-owned cultural enterprises, after the restructuring, if the land meets the relevant regulations and is approved, it can still be used in the allocated way. If it does not meet the regulations, the paid use of the land will be handled in accordance with the law, and the capital will be paid after asset evaluation. Dispose of it in other ways and convert it into state capital. In the practice of local reform, there are more flexible preferential policies. For example, the "Implementation Plan for the Classification Reform of Municipal Institutions in Shenzhen" stipulates that if the office space belongs to the original competent department and is provided free of charge to the transferred unit, it will be used by the transferred enterprise within three years. During the transition period, it will continue to be used free of charge; if it is a lease relationship, the existing lease price will remain unchanged during the transition period.

Fourth, fiscal and taxation policies. Support policies in terms of finance include: the housing provident fund and housing subsidies for employees in the original public institutions will be borne by the finance, and will continue to be allocated by the financial department in the budget after the transformation; after the transformation, the original normal business expenses will continue to be allocated, mainly with In order to solve the social security problems of retirees before the transformation; and stipulate that in order to ensure the smooth progress of the transformation work, the same level of finance can allocate a certain amount of funds at one time, mainly for asset evaluation, auditing, policy and legal consultation, etc. Supportive policies in taxation include: within the prescribed implementation period (January 1, 2009 to December 31, 2013), after a commercial cultural institution is converted into an enterprise, it will be exempted from corporate income tax from the date of registration; For-profit cultural institutions whose business funds are allocated by the department are converted into enterprises, and their self-use properties are exempt from property tax; cultural enterprises formed by party newspapers and party periodicals divesting their distribution, printing business and corresponding operating assets will be exempted from the party newspapers and party periodicals. Income from the distribution of party publications and printing income are exempt from value-added tax. In fields such as cultural industry support technology, high-tech enterprises that need key support from the state are levied at a reduced corporate income tax rate of 15%; corporate income tax related to asset assessment and appreciation during the transformation of commercial cultural institutions, as well as asset transfer or Appropriate preferential policies will be provided for value-added tax, business tax, urban construction tax, etc. involved in the transfer. In the reform of enterprises and public institutions in the classified reform pilot provinces and cities, the introduction of supportive policies was based on the requirements of relevant central departments, and some exploratory attempts were made based on the specific local fiscal and taxation conditions.

The above-mentioned policies on personnel diversion and resettlement, social security, asset management, finance and taxation, etc. are the main components of the supporting policies for the reform of enterprises and institutions. In the process of industry reform and pilot provincial and municipal classification reforms, In specific practice, relevant supportive policies also involve many aspects such as income distribution, financing investment, and resource business. Generally speaking, these supportive policies for the conversion of public institutions into enterprises and restructuring include two broad categories: First, they focus on reducing the resistance factors in the conversion into enterprises and restructuring. The main purpose is to straighten out the interest relationships of employees in the restructured units and provide necessary compensation for the losses caused by the enterprise transfer reform to mobilize their enthusiasm for participating in the reorganization. It involves personnel diversion and resettlement, income distribution adjustment, social security compensation, etc. secondly, focusing on improving the development capabilities after enterprise transformation and restructuring. Promoting the reform of commercial institutions into enterprises is not to shed burdens and reduce burdens, but to stimulate the vitality of public institutions to adapt to the needs of the development of the socialist market economy for the optimal allocation of social resources. Therefore, the development capabilities of converted enterprises and institutions must be cultivated to a certain extent. Through policy support in asset management, fiscal taxation, investment and financing, etc., they can adapt to the market economic environment as soon as possible and better contribute to the construction of service-oriented government and social construction. Doctrine plays a role in harmonizing society.