时间：2018-01-02 12:38:46 Source: Guangxi News Network Time: 2018-01-02 12:38:46
As the entrepreneurial environment becomes more and more optimized and entrepreneurial entities continue to grow, entrepreneurs are paying more and more attention to preferential tax policies for entrepreneurship. As of July 2017, the country has successively introduced 83 tax incentives for key links and key areas of entrepreneurship and employment. Starting from the column in this issue, Wei tax officials will organize a comprehensive list of tax incentives for entrepreneurs based on the initial, growth and maturity stages of the enterprise, helping entrepreneurs to clarify the key points of tax incentives related to entrepreneurship.
What are the specific regulations for the tax reduction and exemption of entrepreneurship and employment for key groups from January 1, 2017 to December 31, 2019?
Those who hold the Employment and Employment Registration Certificate and engage in self-employment will be deducted the VAT, urban maintenance and construction tax, education surcharge, and local education surcharge that are actually payable in that year according to the limit of 9,600 yuan per household per year within 3 years. And personal income tax.
For business enterprises, service enterprises, and processing enterprises in labor and employment service enterprises and small-scale business entities with a street community that are of a processing nature, in the newly added posts, they were newly recruited in the public employment service agencies of the human resources and social security department. For those who have been unemployed for more than one year and who hold the Employment and Employment Registration Certificate, sign a labor contract with a term of more than one year and pay social insurance premiums according to law, the value-added tax and city maintenance and construction tax will be deducted in sequence according to the actual number of recruits within 3 years. , Education surcharge, local education surcharge and corporate income tax concessions, the fixed standard is 5200 yuan per person per year.
For self-employed retired soldiers engaged in self-employment, the annual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, and personal income tax will be deducted in order from the limit of 9,600 yuan per household per year within three years.
For commercial enterprises, service enterprises, labor service enterprises and processing enterprises in small communities with processing nature, in newly added positions, newly recruited self-employed retired soldiers will be recruited in the same year, and a period of more than one year will be signed with them. If the labor contract pays social insurance premiums in accordance with the law, the value-added tax, city maintenance and construction tax, education surcharge, local education surcharge, and corporate income tax concessions will be deducted in order in accordance with the actual number of recruiters within three years. The quota standard is 6,000 yuan per person per year.
More business tax benefits are in the late stages, stay tuned!