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implements new support and promoting employment tax preferences in 2011
Employment is the foundation of Minsheng, the Party Central Committee and the State Council attach great importance to employment work, and adhere to the implementation of the development strategy to expand employment. In recent years, the Ministry of Finance, the State Administration of Taxation continues to improve the financial and tax preferential policies that support employment and re-employment, which has strongly promoted the expansion of employment and the improvement of employment structure, and has achieved remarkable results. In order to adapt to the new situation and new tasks facing the current employment, further expand the scale of employment, promote employment in the country, by the State Council approval, the Ministry of Finance, the State Administration of Taxation, recently released the "Notice on Supporting and Promoting Tax Policies" ( Hereinafter referred to as "Notice"), it is specified that it will implement new support and promotion of tax preferential policies from January 1, 2011.
"Notice" is based on the current laid-off unemployed tax preferential policy, mainly, including:
one is high support Independent entrepreneurship. On the basis of promoting the development of tax concessions in SMEs, the new employment tax preferential policy is mainly for individual operators, and actively supports individual self-employment.
The second is to expand the scope of personnel who enjoy independent entrepreneurial tax preferences. Compared with the past, the new independent entrepreneurial tax preferential policy applies to the application of the new autonomous entrepreneurial tax preferential policy to register for 6 years in public employment services, which is the basic conditions, which is obtained by laid-off personnel and The urban minority team has expanded to all personnel included in the employment unemployment registration management system. Laid-government unemployed, college graduates, migrant workers, employment difficulties and zero-employment families, enjoy the employment key groups such as registered unemployed in urban residents to ensure the employment of the registered unemployed in the family labor, cover the applicable objects in the new employment tax preferential policy Inside. At the same time, in order to support and encourage college graduates, college graduates within the graduates of graduates are also included in the scope of independent entrepreneurial tax concessions.
three is to maintain the original policy discount. Continue to follow the preferential way of re-employment tax policy. For individual operations in the "employment unemployment registration certificate", in three years, according to 8,000 yuan per year, it shall sequentially deduct the operating tax, urban maintenance and construction tax, education fee addition and personal income tax. For business enterprises, service-oriented enterprises, labor employment services enterprises have small-scale enterprise entities with processing nature, in the newly added position, the new recruitment of "employment unemployment registration certificate", and signing More than one year, the term labor contract is paid in accordance with the law. In three years, the number of business taxes, urban maintenance, and the addition of corporate income tax are deducted according to the actual number of people. The quota standard is 4,000 yuan per person per year, can float up and down 20%, and the people's government of all provinces, autonomous regions, and municipalities directly under the Central Government will determine the specific quota standard within this amplitude according to the actual situation in the region.
4 is further standardize tax preferential policy management. As a "employment unemployment registration certificate" as a major basis for enjoying preferential policies, it is improving the benefits on the enjoys, highlighting the norms in management, and closely combined public employment service functions with tax collection management, adapting to my country New Situation and New Requirements for Employment Work. At the same time, by setting up industry restrictions, strengthen the management of the "employment unemployment registration certificate" and "independent entrepreneurial certificate" of college graduates, further improve the operational and controllability of preferential policies to avoid tax collection and management vulnerabilities.
"Notice" stipulates that the approval period of tax preferential policies is January 1, 2011 to December 31, 2013. Tax Preferential Policies have not performed expiration on December 31, 2013, can continue to enjoy the 3-year full. Laid-off unemployed employment tax promotions have not performed expiration in December 31, 2010, can continue to enjoy the 3-year full. In order to ensure the smooth implementation of employment tax preferential policies, the Notice also stipulates that the State Administration of Taxation will formulate and publish specific implementations with the Ministry of Finance, Human Resources and Social Security, Ministry of Education.
Chengguan District local tax agency earnestly implements preferential policy
China Gansu November 4th in recent years The local taxation of Chengguan District According to the "strict monitoring tax source should be received," strictly cultivating tax gate should be exempted ", ensuring that all types of tax preferential policies are in place, especially the development of the western region, and laid off Recent employment, cultural system reform, resettlement of urban retired soldiers, college students' apartments, and other tax preferential policies, etc., take the initiative to solve tax-related problems for enterprises.
The bureau has been established in March 2007 that has been applied to the 1340 companies and individual industrial households, and the taxation is reduced by 1.9 million yuan. Among them, laid-off and re-employed individual industrial and commercial household industrial and commercial industrial households, and 2.87 million yuan; enterprises to absorb sales offset employees to reduce 18 households, reduce taxes 7.57 million; enjoy the Western Development Tax Preferential policy reduction 28, reduce Tax 14.77 million yuan; cultural system reform tax preferential policy reduced 26 households, reduce tax 14.793 million; medical institutional preferential policies reduce 4 households, reduce tax 1.26 million; resettlement urban retired soldiers preferential policy reduction 5 households, reduce tax 1.77 million yuan; 8 student apartments logistics socialized reform preferential policies 8 households, tax reduction tax 2.270,000; other tax preferential policies reduce 44 households, reduce tax by 1.16 million yuan. The implementation of the tax preferential policy has opened up "green channels" for entrepreneurs, and earnestly helped enterprises and individual operators through business difficulties, so that companies and individual industrial and commercial households have benefited affordable, and strongly support the development of local economy.
In November 2019, in order to support Beijing 2022 Winter Olympics and Winter Disabled Association and its test competition, the Ministry of Finance, the Taxation, the General Administration of Customs Release "Announcement on Beijing 2022 Winter Olympics and Winter Disabled Olympics Tax Countries", related entities, enterprises, and personal income will enjoy a series of tax concessions such as enterprise income tax, value-added tax, etc.
The country's income related to Beijing Winter Olympics in the relevant entities related to the International Olympic Committee, exempting corporate income tax; for Olympic Broadcasting Services, Olympic Channel Services, International Olympic Committee The TV and market development service company, the Olympic culture and the heritage fund, the official timing company has obtained the income related to the Beijing Winter Olympics, exempt value-added tax.
China's sponsors, suppliers, franchiseers, and their subcontractors of international sponsorship programs, global supply plans, and their subcontractors, according to the agreement, 2022 Winter Olympics and Winter Disabled Association Organizing Committee Provide designated goods or services, exempt value-added tax, consumption tax; various contracts signed by the International Olympic Committee and the Beijing Winter Olympics Committee, exempt the stamp tax on the International Olympic Committee.
In addition, from June 1st to December 31, 2019, the International Olympic Committee and its related entities have been engaged in the designated list of China's territory due to work related to Beijing Winter Olympics. Internal goods or service procurement expenditures, corresponding value-added tax credits can be refunded with invoices and certificates for regulations; foreign employees, officials, trainers, trainers, and other representatives of the International Olympic Committee and their related entities Engaged in the work related to Beijing Winter Olympics, obtain income payment or identified by Beijing Winter Olympics, exempt value-added tax and personal income tax.
Three sectors are clear, the International Olympic Committee and its related entities or other territory materials imported by the temporary imported goods are not repaired in the provisions, and they must pay for import tariffs and imports. The customs is taxed on the customs, which imports taxes tax on 90% of the new cars, but they are directly used in the Beijing Winter Olympics, and the damage to the goods cannot be repaired, and the donation of the regulations and entities. Except of the situation.
Enterprises outside Chongqing Shuyang County can maintain existing business address and business model unchanged, and you can enjoy the headquarters economic preferential policy through the following ways.
(1) Enterprises can register the new company in the Yangyang Industrial Park.
(2) Enterprises will change the registration address to the Fuyang Industrial Park.
(3) Registered a branch in Chongqing Puyang Industrial Park.
Enterprises to register to Fuyang Industrial Park can enjoy the following financial preferential policies:
industrial production enterprises
For companies engaged in industrial production, as long as enterprises are registered in Pengshui Industrial Park, VAT will be rewarded by 30% -50% of local fiscal income, and the income tax will be rewarded in accordance with 50% of local financial income.
Commercial Trade Enterprise
Engaged in commercial trade, as long as the company is registered in Pengshui Industrial Park, VAT is part of the local fiscal income % -50% reward, corporate income tax rewards in accordance with 50% of local fiscal income.
Service type enterprise
For enterprises engaged in various service industries, as long as companies are registered in Pengshui Industrial Park, their business tax is part of local financial income 30% -50% rewarded, and corporate income tax rewards in accordance with 50% of local financial income.
For companies with large taxes, you can also enjoy special preferential financial support in Fuyang Industrial Park.