1, focusing on supporting self-employment. On the basis of promoting the development of tax incentives for small and medium-sized enterprises, the new employment tax incentives are mainly aimed at individual operators and actively support individuals to start their own businesses.
2, expand the scope of people who enjoy preferential tax policies for self-employed. Compared with the range of people who used to enjoy preferential tax policies for self-employment according to special groups, the definition of the applicable object of the new preferential tax policies for self-employment is based on the unemployment registration in public employment service institutions for more than half a year, that is, from laid-off workers and a few urban poor groups to all those who are included in the employment and unemployment registration management system.
Key employment groups such as laid-off workers, college graduates, migrant workers, people with employment difficulties, zero-employment families, and registered unemployed people who enjoy the minimum living guarantee for urban residents are all covered by the new employment tax preferential policies. At the same time, in order to support and encourage college graduates to start their own businesses, college graduates within the graduation year will also be included in the scope of application of preferential tax policies for starting their own businesses.
3. Maintain the original preferential policies. We will continue to make good use of the preferential tax policies for reemployment of laid-off workers. For those who engage in self-employment with the Employment and Unemployment Registration Certificate, the actual business tax, urban maintenance and construction tax, education surcharge and personal income tax that should be paid in that year will be deducted in turn according to the annual limit of 8,000 yuan per household within 3 years.
For processing enterprises in small business entities with processing nature, such as commercial enterprises, service-oriented enterprises, labor employment service enterprises and street communities, in the newly added posts, the newly recruited personnel with employment and unemployment registration certificates signed labor contracts with them for more than 1 year and paid social insurance premiums according to law.
Within three years, business tax, urban maintenance and construction tax, education surcharge and enterprise income tax will be deducted in turn according to the actual number of recruits. The quota standard is 4000 yuan per person per year, which can fluctuate by 20%. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall, according to the actual situation in the region, determine specific quota standards within this scope.
Extended data
Tax reduction application
Taxpayer application
Taxpayers applying for tax reduction or exemption must provide the following written materials to the competent tax authorities:
1, application report for tax reduction or exemption. Including the basis, scope, duration and amount of tax reduction and exemption, as well as the basic situation of enterprises.
2. Fill in the Application Form for Policy Tax Reduction and Exemption and other related tax reduction and exemption applications.
3, the taxpayer's financial and accounting statements.
4. Copy of business license and tax registration certificate.
5 other materials provided by the tax authorities according to the requirements of different tax reduction and exemption projects.
Specific form
1, tax relief
In other words, tax relief can be achieved by narrowing the tax base. Specific application forms include setting thresholds, exemption amount and allowing inter-period carry-over.
2. Tax rate relief
Is to lower the tax rate to achieve the purpose of tax reduction.
3. Tax relief
Tax relief is achieved through direct tax relief, including full exemption, half levy, approved reduction rate and approved reduction amount.
Baidu encyclopedia-tax reduction and exemption