Encourage retired soldiers in cities and towns to start their own businesses. Retired soldiers in cities and towns who meet the requirements of self-employment can be given tax registration certificate fee and business tax relief, urban maintenance and construction tax, education surcharge and personal income tax. ?
Relevant policies and regulations:
Retired soldiers in cities and towns who are engaged in self-employment (except construction, entertainment, advertising, sauna, massage, Internet cafes and oxygen bars) shall be exempted from business tax, urban maintenance and construction tax, education surcharge and personal income tax within 3 years from the date of receiving the tax registration certificate. ?
Retired soldiers in cities and towns are engaged in agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, and poultry, livestock, aquatic animal breeding and disease prevention business are exempt from business tax. ?
Self-employment refers to the self-employment behavior of less than 7 employees (including 7 people). Retired soldiers in cities and towns who engage in self-employment and employ more than 8 people (including 8 people), regardless of whether their business licenses are marked as individual industrial and commercial households, should enjoy relevant business tax preferential policies in accordance with the provisions of newly established service-oriented enterprises. ?
Engaged in self-employment (except construction, entertainment, real estate sales, land use right transfer, advertising, housing agency, sauna, massage, Internet cafe, oxygen bar, etc.). ), the tax registration certificate fee will be exempted within 3 years from the date of first registration in the industrial and commercial department. ?
Extended data:
Written materials to be provided:
Written materials required for tax registration (returned after checking the original):
Original and photocopy of business license of individual industrial and commercial households 1 copy;
Original and photocopy of organization code certificate 1 copy (note: those that have not been processed may not be provided);
Original and photocopy of the resident ID card of the person in charge or operator 1 copy;
One original and one copy of the business place certificate (real estate license, lease contract or pre-sale house invoice, homestead use certificate, property right certificate, etc.). (Note: the address listed in the business place certificate should be exactly the same as that in the industrial and commercial business license or other practice certificates);
Copies of relevant articles of association, contracts and agreements (provided by individual and partnership taxpayers); ?
Original and photocopy of the self-employment certificate of retired soldiers in cities and towns;
"Tax Registration Form" (taxpayers can choose to fill in the form by themselves or go to the local tax registration branch to handle the "free form service"); This form can be collected at the front desk of the local tax registration branch or downloaded and printed from the Guangzhou local tax website) in duplicate, and stamped with the official seal or signature.
Written materials to be provided when applying for tax reduction or exemption (the original shall be returned after checking):
An application report for tax reduction or exemption, stating the reasons, basis, scope, duration, quantity and amount of tax reduction or exemption;
"Approval Form for Application for Local Tax Relief" in duplicate;
Copy of tax registration certificate;
Copy of business license;
Original and photocopy of the agreement on self-employment of retired soldiers signed with the civil affairs department of the resettlement place;
One original and one copy of the self-employment certificate of retired soldiers in cities and towns. ?
References:
Notice of Guangzhou Municipal People's Government-Guidelines on Local Tax (Fee) Preferential Policies for Promoting Employment and Entrepreneurship