If you leave school and choose to start your own business, the state has a package of preferential tax policies to support you.
Self-employment after graduation can enjoy tax incentives.
Preferential content
20 19, 65438+ 10 month, 1, 202 1, 65438+2 month, 3 1 file a card and hold an employment and entrepreneurship certificate (indicating the tax policy for self-employment or the tax policy for self-employment in the year of graduation) or employment. From the month of registration of individual industrial and commercial households, within 3 years (36 months), the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax shall be deducted in turn according to the limit of 12000 yuan per household per year. The maximum quota standard can be increased by 20%, and the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can determine the specific quota standard within this range according to the actual situation in the region. 202 1, 65438+February 3 1 day has not been enjoyed for three years, and can continue to enjoy it until the expiration of three years.
Scope of applicable personnel
1. Poor people who have been included in the national poverty alleviation and development information system; 2. Persons who have been unemployed for more than half a year in public employment service institutions of human resources and social security departments; 3. Registered unemployed persons from families with zero employment within working age and families enjoying the minimum living guarantee for urban residents; 4. College graduates in the year of graduation. College graduates refer to the fresh graduates of ordinary colleges and adult colleges and universities that implement higher education; Graduation year refers to the natural year of graduation, that is, February 3 1 day 1 to 1 day.
Policy basis
Notice of the Ministry of Finance of the State Council Poverty Alleviation Office, State Taxation Administration of The People's Republic of China, on Further Supporting and Promoting the Relevant Tax Policies for Entrepreneurial Employment of Key Groups (Cai Shui [2019] No.22)
If you have found a job, choose to stay in your favorite city. Then, you can also enjoy the special additional deduction of personal income tax. For example, the most common housing rent, continuing education expenditure and so on.
Rent expenses can be deducted before tax.
Preferential content
Housing rental expenses incurred by taxpayers who do not own their own houses in major working cities can be deducted according to the following standards:
(1) For municipalities directly under the central government, provincial capital cities, cities under separate state planning and other cities determined by the State Council, the deduction standard is 1500 yuan per month;
(two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.
Policy basis:
Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax (Guo Fa [2065 438+08]4 1No.)
Continuing education expenditure can be deducted before tax.
Preferential content
Taxpayers engaged in continuing education of academic qualifications (degrees) within the territory of China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.
Policy basis:
Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax (Guo Fa [2065 438+08]4 1No.)
In order to further encourage enterprises to recruit college graduates, the state also gives corresponding preferential tax support.
Enterprises that recruit graduates can also enjoy preferential treatment.
Preferential content
Enterprises recruit poor people who have set up their files, registered as unemployed in public employment service institutions of human resources and social security departments for more than half a year, and hold Employment Entrepreneurship Certificate or Employment Unemployment Registration Certificate (marked with "enterprise tax absorption policy"), sign labor contracts with them for more than 1 year, and pay social insurance premiums according to law. From the month when the labor contract is signed and social insurance is paid, the actual number of employees will be fixed within three years. The quota standard is 6000 yuan per person per year, with a maximum increase of 30%. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government may, according to the actual situation in the region, determine specific quota standards within this scope. The tax basis of urban maintenance and construction tax, education surcharge and local education surcharge is the value-added tax that should be paid before enjoying this preferential tax policy.
The tax deduction calculated according to the above standards shall be deducted from the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax payable by the enterprise in that year. When the deduction is completed, it shall not be carried forward to the next year.
Applicable enterprise scope
The enterprises mentioned in the above policies refer to enterprises and other units that are taxpayers of value-added tax or enterprise income tax.
Policy basis
Notice of the Ministry of Finance of the State Council Poverty Alleviation Office, State Taxation Administration of The People's Republic of China, on Further Supporting and Promoting the Relevant Tax Policies for Entrepreneurial Employment of Key Groups (Cai Shui [2019] No.22)
Tip: Enterprises can apply the preferential tax policies stipulated in Caishui [2065438+09] No.22 and other special preferential tax policies to support employment. Enterprises can choose to apply the most favorable policies, but they cannot enjoy them repeatedly.