In June 2004, Henan Provincial Department of Education, Provincial Department of Personnel, Provincial Department of Labor and Social Security, and Provincial Development and Reform Commission jointly issued the seventh new employment regulation for college students.
Actively encourage and guide college graduates to start their own businesses. Conditional places are determined by local governments, and small loans and guarantees are provided for college graduates through existing channels. Where college graduates are engaged in self-employment, except for industries restricted by the state, they will be exempted from all administrative fees for registration management within 1 year from the date when the business is approved by the industrial and commercial department.
College students and unemployed people can start businesses tax-free for three years and how to apply?
College students and unemployed people can start businesses tax-free for three years and how to apply?
1. Tax incentives are divided into different taxes and must meet the conditions stipulated in national documents.
2. The current preferential tax policies stipulate that laid-off workers who engage in self-employed activities with the re-employment concession card issued by the labor and social security department before the end of 2005 can enjoy the following preferential policies from the date of receiving the tax registration certificate:
Engaged in business tax taxable items (except construction, entertainment and advertising, sauna, massage, Internet cafes, oxygen bars, etc.). ) can enjoy the policy of exemption from business tax, urban maintenance and construction tax, education surcharge and personal income tax for three years:
Those engaged in VAT taxable items can enjoy the policy of exemption from urban maintenance and construction tax, education surcharge and personal income tax for three years, but VAT should be levied according to regulations.
In addition, before the end of 2005, laid-off workers engaged in self-employment will be exempted from registration management fees, that is, laid-off workers engaged in self-employment can enjoy preferential treatment of exemption from the cost of tax registration certificate when handling tax registration.
At the same time, since June 5438+1 October 20031,the state has substantially raised the threshold of value-added tax and business tax, and the maximum threshold of taxable turnover of value-added tax has been raised to 2000 -5000 yuan per month, and the maximum threshold of taxable turnover of business tax has been raised to 1500 -3000 yuan per month. If the monthly turnover of self-employed laid-off workers does not reach the above threshold, there is no need to actually pay the corresponding value-added tax and business tax. At present, quite a few provinces, municipalities and autonomous regions have set the threshold of value-added tax and business tax at a high limit, that is, the monthly turnover is 5,000 yuan and 3,000 yuan. Some provinces, municipalities and autonomous regions that have not set the threshold according to the upper limit also stipulate that the threshold for value-added tax and business tax should be set according to the upper limit, that is, the monthly turnover is 5,000 yuan and 3,000 yuan. In this way, the monthly turnover of most laid-off workers engaged in self-employment is below the threshold, and they have no substantive obligation to pay value-added tax and business tax.
3. The tax authorities have set up a "tax service hotline 12366" to answer your query manually, which is comprehensive and accurate.