What are the latest preferential policies for military entrepreneurship?

Preferential tax policies for entrepreneurship of retired soldiers

1. Deduction of business tax for retired soldiers

Subject of enjoyment

Self-employed retired soldiers

Preferential content

For self-employed retired soldiers engaged in self-employment, within three years, the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax should be deducted in turn according to the annual limit of 8,000 yuan per household, and the maximum standard can be increased by 20%. The implementation period of preferential tax policies is from 2065438+65438+65438 in October 2007 to 2065438+65438+3 1 in February 2009. February 09+3 1 2065438+65438 Those who have not enjoyed preferential tax policies for three years can continue.

Enjoy conditions

1. Engaged in self-employment;

2. Self-employed retired soldiers refer to retired soldiers who have retired from active service in accordance with the Regulations on the Resettlement of Retired Soldiers (Order No.608 of the State Council and Central Military Commission) and have been resettled through self-employment.

Policy basis

1. Ministry of Finance? State Taxation Administration of The People's Republic of China? Notice of the Ministry of Civil Affairs on Continuing to Implement Relevant Tax Policies to Support Self-employed Retired Soldiers' Entrepreneurship and Employment (Caishui [2065438+07] No.46)

2. Ministry of Finance? Notice of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No.36)

2. Tax reduction for enterprises that employ retired soldiers.

Subject of enjoyment

Processing enterprises in commercial enterprises, service enterprises, labor and employment service enterprises and small business entities with processing nature in street communities.

Preferential content

Small commercial entities that newly recruit self-employed retired soldiers will be deducted from the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax concessions in turn according to the actual number of recruits within three years. The quota standard is 4000 yuan per person per year, with a maximum floating rate of 50%. The implementation period of preferential tax policies is from 2065438+65438+65438 in October 2007 to 2065438+65438+3 1 in February 2009. February 09+3 1 2065438+65438 Those who have not enjoyed preferential tax policies for three years can continue.

Enjoy conditions

1. Among the newly added posts, the newly employed retired soldiers signed labor contracts with them for more than 1 year and paid social insurance premiums according to law;

2. Service-oriented enterprises refer to those engaged in sales services, intangible assets and real estate. Notice of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax-Caishui [2016] No.36), enterprises engaged in business activities within the scope of "real estate leasing services", "business auxiliary services" (excluding freight forwarding and customs declaration services) and "life services" (excluding cultural and sports services) and enterprises that meet the Interim Regulations on the Registration and Management of Private Non-enterprise Units (Provisional Regulations on the Administration of Private Non-enterprise Units)

Policy basis

Tax incentives for dependent entrepreneurs.

1. Is the business of the dependents exempt from VAT?

Subject of enjoyment

Self-employed family members.

Preferential content

Since the date of tax registration, the taxable services provided by it are exempt from value-added tax for 3 years.

Enjoy conditions

There must be an identification certificate issued by a political organ at or above the division level, and every family member of the army can enjoy the tax exemption policy.

Policy basis

Ministry of Finance? Notice of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No.36)

2. Entrepreneurial enterprises of dependents are exempt from personal income tax.

Subject of enjoyment

Family members of the army engaged in self-employment

Preferential content

Military family members engaged in self-employment shall be exempted from personal income tax within 3 years.

Enjoy conditions

1. Family members engaged in self-employment must have identification certificates issued by political organs at or above the division level.

2. Each dependents can only enjoy a tax exemption policy according to the above provisions.

Policy basis

Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Policies Concerning the Employment of Dependents (Caishui [2000] No.84)

3. Enterprises seeking jobs for dependents are exempt from VAT.

Subject of enjoyment

A newly established enterprise for the employment of dependents.

Preferential content

Newly-established enterprises that find jobs for dependents shall be exempted from value-added tax for three years from the date of obtaining the tax registration certificate.

Enjoy conditions

1. Resettlement of dependents must account for more than 60% (inclusive) of the total number of enterprises, and have certificates issued by political and logistics organs at or above the corps level;

(2) dependents must have identification certificates issued by political organs at or above the division level;

Every family member can enjoy the tax exemption policy.

Policy basis

Provide tax incentives for entrepreneurs who choose their own jobs.

1. demobilized military cadres are exempted from value-added tax when starting businesses.

Subject of enjoyment

Demobilized military cadres engaged in self-employment.

Preferential content

From the date of obtaining the tax registration certificate, the taxable services provided by it are exempt from value-added tax for 3 years.

Enjoy conditions

Must hold a transfer certificate at or above the division level.

Policy basis

2 demobilized military cadres who choose their own jobs shall be exempted from personal income tax.

Subject of enjoyment

Demobilized military cadres engaged in self-employment

Preferential content

Demobilized military cadres who choose their own jobs are engaged in self-employment, and shall be exempted from personal income tax within 3 years.

Enjoy conditions

Demobilized military cadres who choose their own jobs must hold demobilized certificates issued by troops at or above the division level.

Policy basis

Ministry of Finance? Notice of State Taxation Administration of The People's Republic of China on Tax Policy Issues Concerning Self-employment of Demobilized Military Cadres (Caishui [2003] No.26)

3 enterprises that resettle demobilized military cadres shall be exempted from value-added tax.

Subject of enjoyment

A new enterprise that resettles demobilized military cadres who choose their own jobs.

Preferential content

Newly established enterprises that find jobs for demobilized military cadres who choose their own jobs shall be exempted from value-added tax for three years from the date of receiving the tax registration certificate.

Enjoy conditions

1. Self-employed demobilized military cadres account for more than 60% of the total number of enterprises (inclusive);

2 demobilized military cadres must hold certificates issued by troops at or above the division level.

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