Among them, the most involved are various tax and fee preferential policies. How can we make full use of the policies in the Opinions to better help graduates and college students start their own businesses? Minister Shao from the Investment and Financing Management Department and Technology Transfer Department of National University Science Park of Zhejiang University (hereinafter referred to as Zhejiang University Science Park) will interpret various tax-related policies for you. Zhejiang University Science Park was founded on 200 1. At present, dozens of Zhejiang University students have started their own businesses in Zhejiang University Science Park during or after graduation, and founded more than 40 enterprises, most of which have a good development momentum. College students who graduated after 2005 can enjoy this policy proposal. Students and college students in ordinary colleges and universities who set up enterprises or engage in individual industrial and commercial operations in Hangzhou within five years after graduation (graduation time is in 2005 or later) can enjoy the preferential policies in the opinions if they meet the following two conditions: they are engaged in non-prohibited and non-restricted development projects in the catalogue of industrial development in Hangzhou in that year; To start a business in Hangzhou, college students must be the legal representative of the enterprise, and the total contribution of the core members of the college students' entrepreneurial team is not less than 30% of the registered capital. In other words, as long as college students who meet the above conditions come to Hangzhou and start businesses in Hangzhou, both local students and foreign students are treated equally and enjoy relevant preferential policies. What excites college students even more is that the Opinions expand the application scope of the existing entrepreneurship funding policy from graduate students to entrepreneurial projects that college students incubate and transform in Hangzhou, so that college students can also enjoy the funding policy. If the amount of free venture funding is increased to 200,000 yuan, the amount of free venture funding will be increased from the original maximum of 65,438+10,000 yuan to 200,000 yuan. At the same time, the allocation process of venture capital is simplified, and the proportion of initial allocation is increased from 20% to 70%, and the rest is allocated after the initial allocation is approved or audited. At the same time, it is required that the district-level matching funds be in place within 1 month after the municipal venture capital documents are issued. At the same time, enterprises settled in the College Students Pioneer Park will also enjoy free housing within 50 square meters provided by the local government for two years, and enterprises renting houses outside the College Students Pioneer Park will also receive rent subsidies from the local finance for two years. Regarding the registered capital of college students' entrepreneurship, the opinion stipulates that: unless otherwise stipulated by laws, administrative regulations and administrative licenses established according to law, the minimum registered capital of enterprises shall be reduced to 30,000 yuan; Encourage college students to invest in intellectual property, physical objects, scientific and technological achievements and other assessable assets at a fixed price; Allow college students to start their own businesses with equity pledge. In software enterprises, there are many preferential policies for college students to start their own businesses. According to the opinions, the newly established software manufacturing enterprises for college students are allowed to be exempted from enterprise income tax in the first and second years from the profit-making year, and the enterprise income tax is halved in the third to fifth years; The wages and training expenses of software production enterprises can be deducted according to the facts when calculating the taxable income; For general VAT taxpayers selling their own software products developed and produced, VAT will be levied at the statutory tax rate of 65,438+07% before 2065,438+00, and the part with actual tax burden exceeding 3% will be refunded immediately for enterprises to research and develop software products and expand reproduction. Integrated circuit design enterprises are regarded as software enterprises and enjoy preferential income tax policies for software enterprises. Minister Shao believes that software enterprises have great tax exemption and obvious orientation, and encourage college students to set up such enterprises. The first two years are free, and the third to fifth years are halved, that is, only 12.5% corporate income tax is levied. You can deduct the company's salary and training expenses and encourage the company to organize more training. Before 20 10, it is equivalent to the state collecting 17% value-added tax first, and then returning 14% to the enterprise, which is equivalent to only collecting 3% value-added tax. Many preferential tax policies require enterprises to take the initiative to apply for opinions. For high-tech enterprises, income tax will be levied at a reduced rate of 15% after confirmation. Newly-established high-tech enterprises can be exempted from property tax, urban land use tax and special fund for water conservancy construction after being reported to the local tax authorities for approval within 3 years from the date of newly-established/kloc-0; If it is indeed difficult for scientific and technological innovation enterprises to pay property tax, land use tax and water conservancy construction fund according to the regulations, they may be exempted or reduced after being approved according to the tax management authority. Minister Shao reminded that the identification of high-tech enterprises is generally determined by the competent department of science and technology. The enterprise may need to apply to the local tax department where the enterprise is located. The local tax department will grant it to you if it has the authority, and it will be approved at the next higher level if it does not have the authority. Similar to high-tech enterprises, preferential treatment that needs to be recognized may require enterprises to take the initiative to apply for and obtain recognition. Similarly, for technology trading enterprises, the opinion stipulates that the income obtained by college students from technology transfer, technology development business and related technical consulting and technical service business is exempt from business tax; For eligible technology transfer income, the part that does not exceed 5 million yuan in each tax year shall be exempted from income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half. Minister Shao reminded that before tax exemption, college students' enterprises should go to the technology contract accreditation and registration agency for accreditation and registration, and then they can get it to the tax bureau.