Specific provisions are made on the preferential policies enjoyed by retired soldiers in self-employed towns from seven aspects: preferential policy qualifications, employment services and social security, adult education and general higher education, self-employment, taxation, loans and household registration:
I. Eligibility for preferential policies
Non-commissioned officers and conscripts who meet the conditions of urban resettlement can enjoy the preferential policies of starting their own businesses at their domicile by signing the Agreement on Self-employment of Retired Soldiers with the civil affairs department of the resettlement place and receiving the Self-employment Certificate of Retired Soldiers in Cities and Towns. The format of the "Self-employed Certificate for Retired Soldiers in Cities and Towns" shall be uniformly formulated by the Ministry of Civil Affairs, printed by the civil affairs departments of all provinces, autonomous regions and municipalities directly under the Central Government, and distributed by the civil affairs departments of the resettlement places.
Second, employment services and social security.
All kinds of employment training and vocational education institutions shall provide employment training for self-employed retired soldiers in cities and towns according to the changes in the labor market and the adjustment of industrial structure. For the demobilized soldiers in cities and towns who have obtained the vocational qualification certificates recognized by the state after training, the civil affairs department of the resettlement place will give some subsidies to the training fees paid by individuals, and the required funds will be included in the budget by the local finance, and the central finance will give appropriate subsidies to areas with heavy resettlement tasks and underdeveloped economies.
All kinds of talent exchange service institutions and public employment agencies should actively provide employment introduction and guidance services for self-employed urban retired soldiers. Public employment agencies should provide file management and labor security agency services for self-employed retired soldiers in cities and towns, and reduce or exempt related service fees within a certain period of time.
Employers should give priority to self-employed retired soldiers in cities and towns under the same conditions when recruiting employees for the society. Administrative organs at all levels shall allow self-employed retired soldiers in cities and towns who meet the conditions for entering the examination to take the examination, and their service years shall be regarded as having social practice years, and priority shall be given to employment under the same conditions. Retired soldiers in cities and towns who are employed by administrative organs or financial subsidy institutions within two years should return the Self-employment Certificate of Retired Soldiers in Cities and Towns to the civil affairs department, and return the one-time economic subsidies issued to them, and no longer enjoy the preferential policies for self-employment.
Self-employed retired soldiers in cities and towns shall participate in social insurance such as basic old-age pension, basic medical care and unemployment in accordance with the relevant provisions of the state and local governments. Length of military service is regarded as the payment period of social insurance, which is combined with the actual payment period to enjoy the corresponding social insurance benefits. The social insurance agency in the resettlement place shall, on the strength of the self-employment certificate issued by the civil affairs department at or above the county level, handle the registration and continuation procedures of social insurance for self-employed urban retired soldiers, and establish social insurance personal accounts such as basic pension and basic medical care in time. During the service period, the amount of personal accounts participating in basic old-age pension and basic medical insurance will be merged into the newly established personal accounts of basic old-age pension and basic medical insurance.
Three. Adult education and general higher education
Self-employment of urban retired soldiers who apply for adult colleges and universities can increase their total score 10, among which those who have won third-class merit during their service can increase their total score by 20 points; The total score of retired soldiers who apply for self-employment in cities and towns in colleges and universities can be increased by 10, and the total score can be increased by 20 points if they have won the second class merit or been awarded the honorary title by units above the military region during their service; Retired soldiers with a bachelor's degree who are self-employed in cities and towns can apply for graduate students, and they can be given priority to re-examination or admission under the same conditions.
Fourth, start your own business.
Retired soldiers in self-employed towns are engaged in self-employment, except for industries restricted by the state (including construction, entertainment, advertising, sauna, massage, Internet cafes, oxygen bars, etc.). ), with the "Self-employed Certificate for Retired Soldiers in Cities and Towns", the following fees are exempted within three years: First, the registration fee for individual industrial and commercial households (including industrial and commercial registration and change registration), the management fee for individual industrial and commercial households and the management fee for bazaars collected by the industrial and commercial departments. The second is the management fee charged by the health department to private medical institutions. The third is the labor contract verification fee charged by the labor and social security department. Fourth, the registration management fees related to individual business approved by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and their financial and price departments. Fifth, other expenses related to registration management.
Verb (abbreviation for verb) taxes.
The newly established service enterprises (except advertising, sauna, massage, Internet cafes and oxygen bars) for the employment of self-employed retired soldiers in cities and towns have reached more than 30% of the total number of employees in the current year, and signed labor contracts with them for more than 1 year. After being identified by the civil affairs departments at or above the county level and audited by the tax authorities, the business tax and its additional urban maintenance and construction tax, education surcharge and enterprise income tax will be exempted within three years. The number of self-employed retired soldiers in the newly resettled towns is less than 30% of the total number of employees, but the labor contract signed with them exceeds 1 year. After being recognized by the civil affairs departments at or above the county level and audited by the tax authorities, the enterprise income tax can be reduced or exempted within three years according to the calculated reduction or exemption ratio. Reduction ratio = (retired soldiers in cities and towns newly recruited by enterprises in that year, the total number of employees in enterprises × 100% )× 2.
Newly established commercial enterprises (except those engaged in wholesale, wholesale and other non-retail businesses) for the employment of self-employed retired soldiers in cities and towns, where the number of newly resettled self-employed retired soldiers in cities and towns reached more than 30% of the total number of employees in the current year, and signed labor contracts with them for more than 1 year, shall be exempted from urban maintenance and construction tax, education surcharge and enterprise income tax within three years after being identified by civil affairs departments at or above the county level and audited by tax authorities. The number of self-employed retired soldiers in the newly resettled towns is less than 30% of the total number of employees, but the labor contract signed with them exceeds 1 year. After being recognized by the civil affairs departments at or above the county level and audited by the tax authorities, the enterprise income tax can be reduced or exempted within three years according to the calculated reduction or exemption ratio. Reduction ratio = (retired soldiers from self-employed towns newly recruited by the enterprise in that year/total number of employees of the enterprise × 100% )× 2.
Self-employed 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 three years from the date of receiving the tax registration certificate.
Newly established enterprises refer to those newly established after the issuance of this opinion. The merger, division, restructuring, reorganization, expansion, relocation, production conversion, absorption of new members, change of leadership or affiliation, change of enterprise name, etc. of the original enterprise cannot be regarded as a new enterprise. The service-oriented enterprises mentioned in this opinion refer to enterprises engaged in business activities stipulated in the current business tax "service industry".
Self-employed retired soldiers in towns engaged in development in barren hills, wasteland, wasteland and water-deficient areas shall be exempted from agricultural tax within three years from the year when they have income. Personal income tax payable by those engaged in farming and aquaculture shall be implemented in accordance with the provisions of the state on personal income tax for farming and aquaculture. Engaged in agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, as well as poultry, livestock, aquatic animal breeding and disease prevention business, according to the current business tax provisions shall be exempted from business tax.
Intransitive verb loan
Self-employed retired soldiers in towns engage in self-employment or set up economic entities. When the operating funds are insufficient, they can apply for loans from commercial banks with the "Self-employment Certificate for Retired Soldiers in Cities and Towns". Commercial banks should give priority to credit support if they meet the loan conditions.
Seven. household registration
Self-employed demobilized soldiers in cities and towns below the county level who have a legally fixed residence, a stable occupation or a source of livelihood shall be allowed to settle down with the Self-employed Certificate for Retired Soldiers in Cities and Towns and corresponding documents. Their families and children are all from agricultural registered permanent residence, so they are allowed to go through the formalities of "rural to non-agricultural" and settle down with them. Retired soldiers from self-employed towns who have settled in cities above the prefecture level shall be handled in accordance with relevant local regulations. All localities shall not charge fees other than those stipulated by national policies when handling self-employed retired soldiers in cities and towns and their accompanying spouses and children.