DALIAN CHINA  DALIAN CHINA
Four Departments Clarify Preferential Tax Policies for Entrepreneurial Employment of Key Groups
2019-02-06

In order to further support and promote entrepreneurship and employment among key groups, the Ministry of Finance, the State Administration of Taxation, the Ministry of Human Resources and Social Security and the Poverty Alleviation Office of the State Council recently issued a joint circular stating that from January 1, 2019 to December 31, 2021, Key groups can enjoy preferential tax policies for entrepreneurship and employment.

 

According to the circular, if a key group is engaged in self-employment, from the month in which the individual industrials and individually-owned business are registered, within three years, according to the limit of 12000 yuan per business per year, the value-added tax, urban maintenance and construction tax, education fee surcharge, local education surcharge and individual income tax actually payable in that year shall be deducted in turn. The limit standard may rise by up to 20%, and the people's governments of each province, autonomous region, and municipality directly under the Central Government may determine the specific limit standard within this range in accordance with the actual conditions of the region.

 

The above-mentioned key groups include: the poor population in the establishment of file cards; Holders of "employment entrepreneurship certificate" indicating "self-employment tax policy" or "self-entrepreneurship tax policy within graduation year"; holders of " the employment unemployment registration certificate" to indicate "self-entrepreneurship tax policy".

 

The circular makes it clear that enterprises recruit poor people who have established documents and cards. And those who register unemployment for more than half a year in the public employment service of the human resources social security department and hold the "employment entrepreneurship certificate" or the "employment unemployment registration certificate" to indicate the "enterprise absorption tax policy". If you sign a labor contract with him for a period of more than one year and pay social insurance premiums for him in accordance with the law. Starting from the month in which the labor contract is signed and the social insurance is paid, the value-added tax, the urban maintenance and construction tax, the education fee additional, the local education additional and the enterprise income tax preference shall be deducted in turn within three years according to the actual number of recruits. The quota standard is 6000 yuan per person per year, up to 30 per cent. The people governments of each province, autonomous region or municipality directly under the Central Government may, in accordance with the actual conditions of their respective regions, determine specific quota standards within this range.