Some opinions of the Hangzhou Municipal People's Government on encouraging and supporting college students to start their own businesses in Hangzhou
Hangzheng [2008] No. 7
The people's governments of all districts, counties (cities), all departments of the municipal government, and all directly affiliated units:
In order to thoroughly implement the three-year action plan for college graduates to start their own businesses, accelerate the promotion of the strategy of "strengthening the city with talents" and lead the "harmonious "Entrepreneurship", using entrepreneurship to drive employment, create an entrepreneurial paradise for college students, and promote the sound and rapid economic and social development of our city. The following opinions are hereby put forward to encourage and support college students to start their own businesses in Hangzhou.
1. Implement preferential policies for industrial and commercial registration
(1) Open a green channel for industrial and commercial registration. A special window for college student entrepreneurship registration will be set up in the registration hall of the Municipal Industry and Commerce Bureau and each urban district industry and commerce branch to provide one-stop service; designated personnel will be assigned to the office windows of each industrial and commercial office to be responsible for college student entrepreneurship registration matters.
(2) Implement industrial and commercial registration fees free of charge. For college students who start their own businesses and engage in self-employment, the industrial and commercial departments waive registration, management, license and other administrative fees; for college students who start their own businesses and establish enterprises, the industrial and commercial departments waive registration, license and other administrative fees.
(3) Relax market access conditions. For enterprises independently established by college students, unless otherwise stipulated by laws, administrative regulations and administrative licenses established in accordance with the law, the minimum registered capital of the enterprise shall be reduced to 30,000 yuan; college students are encouraged to use evaluable assets such as intellectual property rights, physical objects, and scientific and technological achievements for valuation. Contribution of capital; allow college students to start their own businesses by pledging equity for financing.
(4) Relax restrictions on business locations. College students are allowed to rent and use corresponding venues within the university as business premises for registration.
2. Increase entrepreneurship funding
(1) Optimize entrepreneurship funding policies. Improve the implementation methods of entrepreneurial funding for college graduates in Hangzhou. Entrepreneurial projects that are incubated by college students at school and implemented in Hangzhou can refer to the funding policy. If a college student's entrepreneurial project applies for free entrepreneurial funding, a funding of up to 200,000 yuan will be provided upon review. At the same time, the process of disbursing entrepreneurial funding is simplified, with 70% being allocated in the first phase and the remainder after the first phase of funding passes the assessment or audit. District-level matching funding funds should be in place within one month after the municipal entrepreneurship funding documents are issued.
(2) Implement rent subsidies. If a newly established college student self-employed enterprise settles in the municipal college student entrepreneurship park, the local government (development zone management committee) where the entrepreneurship park is located will provide it with a free operating space within 50 square meters within two years; it will rent a house outside the entrepreneurship park for use. For those who start a business, the local finance department will provide rent subsidies within two years. The subsidy standard is 1 yuan/square meter per day in the first year and 0.5 yuan per square meter per day in the second year (if the actual rented area exceeds 100 square meters, the subsidy is based on Calculated as 100 square meters; if the rent subsidy exceeds the actual rental cost, the subsidy will be based on the actual rental cost).
(3) Implement exhibition subsidies. Encourage college students to start their own businesses to participate in various conferences and exhibitions. For various domestic and foreign conferences and exhibitions held or organized by the municipal government (or approved by the municipal government), after being approved by the government department of the tax-paying place, the local finance department will pay 50% of the booth fee. % provide subsidies. The maximum annual subsidy for a single enterprise is 30,000 yuan, which can be provided for three consecutive years.
(4) Implement preferential policies for incubators. Recognized municipal college student entrepreneurship parks will receive a one-time grant of 500,000 yuan from the municipal finance for park construction; entrepreneurship parks and enterprises within the park can refer to the "Issue of the General Office of the Hangzhou Municipal People's Government on Issuing Implementation Measures for Further Accelerating the Development of Science and Technology Business Incubators" Notice" (Hangzhengban [2006] No. 26), enjoy relevant support policies.
(5) Encourage application for domestic and foreign patents. College students and college student self-employed enterprises that start their own businesses in Hangzhou and obtain domestic and foreign patents can do so according to the Notice of the Municipal Science and Technology Bureau and the Municipal Finance Bureau on Issuing the "Hangzhou Municipal Patent Special Fund Management Measures" (Hangkezhi [2007] 126 No., Hang Caijiao [2007] No. 572), apply for patent funding and awards.
(6) Give full play to the supporting role of venture capital guidance funds. Actively guide the establishment of angel investment funds and strengthen support for college students' independent entrepreneurial enterprises.
Effectively operate the municipal venture capital guidance fund, amplify the leverage effect of fiscal funds, increase the supply of venture capital capital, guide social funds to invest in entrepreneurial innovative enterprises and projects through various venture capital institutions, and provide financial support for independent entrepreneurial enterprises of college students in the initial stage.
3. Implement preferential tax policies
(1) Open a green channel for tax services. Provide green channels and convenient services for tax services for college students to start their own businesses, apply for free tax registration certificates, and provide registration training.
(2) Make full use of various tax and fee preferential policies.
1. Set up a new software production enterprise. Recognized new software production enterprises established by college students are exempt from corporate income tax in the first and second years starting from the profit-making year, and are levied at half the corporate income tax from the third to fifth years. The wages and training expenses of software production enterprises can be deducted based on the actual amount incurred when calculating taxable income. For general VAT taxpayers who sell self-developed and produced software products, the VAT will be levied at the legal rate of 17% before 2010, and any portion of the actual tax burden exceeding 3% will be immediately refunded to support the development of software products by enterprises. and expanded reproduction. Integrated circuit design companies are regarded as software companies and enjoy the preferential income tax policies of software companies.
2. Small and low-profit enterprises. Enterprises founded by college students engaged in national non-restricted and non-prohibited industries, if they meet the following conditions, the corporate income tax is levied at a reduced rate of 20%: the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed Industrial enterprises with an annual taxable income exceeding 30 million yuan; other enterprises with annual taxable income not exceeding 300,000 yuan, number of employees not exceeding 80, and total assets not exceeding 10 million yuan.
3. High-tech enterprises. For high-tech enterprises founded by recognized university students that are supported by the state, the corporate income tax is levied at a reduced rate of 15%. Newly established high-tech enterprises can be exempted from property tax, urban land use tax and special funds for water conservancy construction within 1 to 3 years from the date of establishment, with the approval of the local tax department. If the scientific and technological innovation enterprises founded have difficulty paying real estate tax, urban land use tax, and special funds for water conservancy construction in accordance with regulations, they may be exempted or exempted after approval according to tax management authority.
4. Technology trading enterprises. Business tax is exempted from income earned by college students' self-employed enterprises engaged in technology transfer, technology development and related technical consulting and technical services. The portion of qualified technology transfer income that does not exceed 5 million yuan in a tax year is exempt from income tax; the portion exceeding 5 million yuan is subject to corporate income tax at a half rate.
5. Service industry enterprises. For service-oriented enterprises independently founded by college students (except for housing agencies, advertising, pawns, saunas, massages, oxygen bars and other industries), among the newly added positions, newly recruited employees who hold the "Hangzhou Employment Assistance Certificate" and clearly can enjoy Personnel under tax support policies who sign a labor contract of more than one year and pay social insurance premiums in accordance with the law will be given fixed deductions for business tax, urban maintenance and construction tax, education surcharge and corporate income tax discounts based on the actual number of employees. The quota standard is 4,800 yuan per person per year. Cultural enterprises such as newspapers, publishing, distribution, radio and television, film, screening, and performing arts that are newly established by the government will be exempted from corporate income tax for three years. Qualified cultural groups can pay corporate income tax on a consolidated basis. Qualified chain cultural enterprises can pay value-added tax and income tax uniformly. Creative cultural industry bases, cultural enterprises in difficulty, and industrial creative industries and bases that have difficulty paying taxes according to regulations may, with the approval of the local tax department, reduce property taxes, urban land use taxes, and special funds for water conservancy construction as appropriate. Chain-operated supermarkets can be exempted from property tax, urban land use tax and special funds for water conservancy construction within 1 to 3 years from the date of new establishment with the approval of the local tax department.
6. Agricultural enterprises. Leading agricultural enterprises for poverty alleviation at the provincial level and key agricultural leading enterprises confirmed by governments at or above the county level are engaged in planting, breeding, and primary processing of agricultural and forestry products (the specific scope is determined according to relevant documents of the Ministry of Finance and the State Administration of Taxation) If it is really difficult to pay taxes according to the regulations, real estate tax, urban land use tax and special funds for water conservancy construction can be reduced or exempted with the approval of the local tax department. Income from enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects are exempted from or reduced from corporate income tax in accordance with regulations.
Engaged in the cultivation of vegetables, grains, potatoes, oils, beans, cotton, hemp, sugar, fruits, and nuts, the selection and breeding of new crop varieties, the cultivation of Chinese medicinal materials, the cultivation and planting of forest trees, and the cultivation of livestock and poultry. Agricultural, forestry, animal husbandry, fishery service projects such as breeding, collection of forest products, irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology extension, agricultural machinery operation and maintenance, offshore fishing, etc., their income is exempt from corporate income tax; engaged in flowers, tea As well as the cultivation of other beverage crops and spice crops, marine aquaculture, inland aquaculture, etc., the corporate income tax is levied at half of the income. The income earned by provincial-level agricultural science and technology enterprises from technology transfer, technology training, technology consultation, technology services, and technology development can be exempted from special funds for water conservancy construction with the approval of the local taxation department. If agricultural product circulation enterprises find it difficult to pay taxes as required, they may be exempted or exempted from property tax, urban land use tax and special funds for water conservancy construction with the approval of the local tax department.
7. Individual industrial and commercial households. Those with monthly sales (turnover) below 5,000 yuan are exempt from value-added tax and business tax. If college students provide labor services or engage in self-employment, special funds for water conservancy construction can be exempted or exempted with the approval of the local tax department.
(3) Implement tax incentives for super deduction of research and development expenses. If the research and development expenses incurred by independent entrepreneurial enterprises of college students to develop new products, new technologies, and new processes have not formed intangible assets, on the basis of actual deductions in accordance with regulations, an additional deduction of 50% of the research and development expenses will be made; forming an additional deduction For intangible assets, amortization is based on 150% of the cost of the intangible assets. The portion of actual technology research and development expenses incurred that is insufficient for deduction in the current year can be carried forward for deduction within 5 years in accordance with the provisions of the tax law.
4. Improve entrepreneurial services
(1) Open a green channel for personnel services. Open a green channel for college student personnel services, support college students' self-employed enterprises to introduce talents, provide policy guidance to the introduced talents in household registration, application for talent residence permits, etc., and handle special matters and urgent matters within the scope of policy regulations; in Hangzhou Personnel and Talent Network, Hangzhou Talent Network, and Hangzhou Graduate Employment Network have opened columns on college students' entrepreneurship to provide comprehensive and timely information for college students' entrepreneurship. Give full play to the talent service and entrepreneurship support role of talent service agencies at all levels and college graduate employment and entrepreneurship service agencies, strengthen guidance services for the entrepreneurship work of college students in the city, provide free entrepreneurship consulting to college students with entrepreneurial intentions; provide free entrepreneurship services for college students to start their own businesses Human resources agency services are provided for three years. Self-employed enterprises of college students can participate in large-scale talent recruitment fairs organized by the municipal personnel department for free within three years, promote the corporate image and publish recruitment information on the Hangzhou Talent Network and Hangzhou Graduate Employment Network for free.
(2) Give full play to the role of college student entrepreneurship parks. Give full play to the leading and exemplary role of national university science and technology parks in supporting college student entrepreneurship, encourage local districts to cooperate with national university science and technology parks and universities in various ways to build college student entrepreneurship parks, and encourage qualified enterprises to establish college student entrepreneurship parks . The College Student Entrepreneurship Park should actively create conditions to provide "one-stop" services in policy consultation, various support fund applications, business registration, business, and financing for enterprises in the park, and establish smooth entrepreneurial financing and results for college students to start their own businesses. Transformation and project cooperation transaction channels. The municipal government will commend and award college student entrepreneurship parks that have made outstanding contributions.
(3) Carry out entrepreneurship education and skills training for college students. Accelerate the transformation and upgrading of municipal colleges and universities, introduce the KAB (Know About Business, Understand the Business) entrepreneurship education course for college students, advocate the "dual certificate system" of academic certificates and skills certificates; carry out pilot projects for the credit system for college students' entrepreneurship education; and open "entrepreneurial talent incubation classes" ".
(4) Implement entrepreneurship training for college students. Conscientiously implement the spirit of the "Guiding Opinions of the General Office of the Hangzhou Municipal People's Government on the Implementation of Hangzhou's "Entrepreneurship Training Project for Ten Thousand College Students" (Hangzhengban Han [2008] No. 161), implement the entrepreneurship training policy, and increase the number of college students' entrepreneurship training. Strengthen training and effectively improve college students’ entrepreneurial abilities.
(5) Hold a college student entrepreneurship competition. Based on the general background of Hangzhou's economic and social development, and guided by the encouraged development projects in the Hangzhou Industrial Development Orientation Catalog, an entrepreneurship competition is held every year for college students (including postgraduates and fresh graduates) from colleges and universities across the country to attract college students to take root in Hangzhou and establish themselves in Hangzhou. Hangzhou Entrepreneurship. Award-winning project teams will be rewarded and recommended to relevant venture capital institutions with priority.
If the entrepreneurial projects of the winning project teams are implemented or are already being implemented in Hangzhou, they will enjoy the preferential policies of this opinion. For projects that are implemented in Hangzhou and receive venture capital investment, the venture capital guidance fund will follow up the investment at a proportion within 30% of the actual investment amount of the venture capital enterprise. If the winning project team establishes a start-up company, it can be recommended to the Hangzhou Science and Technology Business Incubator first.
(6) Implement the “entrepreneurship mentor” system for college students. Further promote the entrepreneurial mentoring system for college students and expand the team of entrepreneurial mentors. Entrepreneurship training authorities will hire entrepreneurial training teachers, successful entrepreneurs and experts from relevant government departments to provide assistance in the form of individual guidance, consultation guidance, teaching guidance, companionship guidance, consultation guidance, etc. College students should improve their entrepreneurial practical ability, give full play to the role of the Hangzhou College Student Entrepreneurship Club, support college students to start their own businesses, and cultivate future entrepreneurs.
(7) Improve the entrepreneurial service platform. The Hangzhou Administrative Service Center has opened a college student entrepreneurship service window to provide one-stop acceptance services for college student entrepreneurship. For college student entrepreneurship projects approved by the Hangzhou Administrative Service Center, the Municipal Investment Project Approval Agency Service Center provides full agency services. Hangzhou Venture Capital Service Center and Venture Capital China Network should proactively provide various venture capital services for college students’ self-employed enterprises.
(8) Focus on solving the housing problem. Qualified entrepreneurial college students can apply for economic rental housing such as entrepreneurial talent (college graduates) apartments in accordance with regulations. Qualified entrepreneurial college students with doctoral degrees can apply to purchase special housing for talent introduction in accordance with regulations. Conditional districts (development zones) should provide limited-price commercial housing for entrepreneurial college students, and solve the housing difficulties of entrepreneurial college students through multiple channels.
(9) Strengthen organizational leadership. Further implement the system of city leaders contacting college student enterprises to provide help and guidance for college students to start their own businesses. The Municipal Coordination Group for Employment and Entrepreneurship of Graduates from General Colleges and Universities was restructured into the Coordination Group for Employment and Entrepreneurship of Graduates from General Colleges and Universities, and the member units were enriched to strengthen the overall planning and coordination of college students' entrepreneurship work, and to study and solve major issues in promoting college students' entrepreneurship. All departments should innovate service forms, optimize service content, strengthen coordination and cooperation within the scope of their responsibilities, and provide all-round high-quality services for college students to start their own businesses in Hangzhou.
5. Supplementary Provisions
(1) The self-employment of college students in Hangzhou as mentioned in this opinion refers to students in ordinary colleges and universities and college students within five years after graduation (the time of graduation is 2005 and later) to establish a business or engage in individual industrial and commercial operations within the urban area of ??Hangzhou, and must meet the following conditions:
1. Engage in non-prohibited and non-restricted development projects in the city’s industrial development-oriented catalog for the current year .
2. When college students start a business in Hangzhou, the college student must serve as the legal representative of the company, and the total capital contribution by the core members of the college student entrepreneurial team shall not be less than 30% of the registered capital.
(2) The period for enjoying preferential policies such as exhibition subsidies, rent subsidies, free personnel services, etc. in this opinion shall be calculated from the date of industrial and commercial registration.
(3) Counties (cities) can refer to these opinions for implementation, and can also formulate relevant policies to encourage and support college students to start their own businesses based on actual conditions. Relevant municipal departments should formulate and improve relevant implementation rules based on these opinions.
(4) This opinion is interpreted by the municipal personnel, finance and taxation, industry and commerce, labor and security departments within the scope of their functions.
(5) The preferential policies involved in this opinion will be implemented in accordance with the new policies in case of national policy adjustments.
(6) These opinions will come into effect on January 1, 2008.
December 8, 2008