(1) College graduates start their own businesses within two years after graduation and apply for business licenses in the industrial and commercial departments where the entrepreneurial entities are located. If the registered capital (capital) is less than 500,000 yuan, it is allowed to be put in place by stages. The initial investment shall not be less than 65,438+00% of the registered capital (the investment shall not be less than 30,000 yuan), and the paid-in registered capital shall be increased to more than 50% within 65,438+0 years, and the balance can be put in place by stages within 3 years.
(2) Enterprises or business units newly established by university graduates in consulting industry, information industry and technical service industry shall be exempted from enterprise income tax for two years with the approval of tax authorities; Newly established transportation, post and telecommunications enterprises or business units,
With the approval of the tax authorities, the enterprise income tax shall be exempted in the first year, and the enterprise income tax shall be reduced by half in the second year; The new office is engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, logistics industry, warehousing industry, residential service industry,
Enterprises or business units engaged in catering, educational and cultural undertakings and health undertakings shall be exempted from enterprise income tax for one year with the approval of the tax authorities.
(3) Commercial banks, joint-stock banks, city commercial banks and qualified urban credit cooperatives in various countries should provide small loans for graduates who start their own businesses, simplify procedures and facilitate account opening and settlement. The loan amount is 2.
About ten thousand yuan. The longest loan period is two years. If it is determined that an extension is needed due, you can apply for an extension once. The loan interest is determined according to the loan interest rate published by the People's Bank of China. The maximum amount of guarantee is 5 times that of the guarantee fund, and the term is the same as that of the guarantee fund.
The loan term is the same.
(four) the personnel intermediary service institutions affiliated to the personnel administrative department of the government shall keep personnel files (including social security, professional titles, file wages and other related procedures) for 2 years for self-employed graduates; Provide free query talents,
Labor supply and demand information, free recruitment advertisements and other services; To participate in talent fairs or talent service exchange activities, appropriate fee reduction; Provide training and evaluation services for entrepreneurial employees.
The preferential tax policies for college students' entrepreneurship are as follows:
College students who are directly engaged in planting, aquaculture, forestry, animal husbandry and aquaculture are exempt from value-added tax when selling their own primary agricultural products.
College students are exempt from value-added tax when they sell used books.
Before 20 10, 12 and 3 1, college students set up animation enterprises, and the animation software developed and produced by themselves was sold by general VAT taxpayers, and the VAT was levied at the rate of 17%, and the actual VAT tax burden exceeding 3% was refunded immediately.