1. Cultivating self-employed persons

1. Laid-off workers, demobilized soldiers, new laborers, rural laborers, "zero-employment families", disabled people who have the ability to work and the desire to find jobs in cities and towns in this city who set up business entities in industries permitted by laws and regulations, or obtain individual business licenses to engage in initial self-employed activities, are all the support objects to encourage initial self-employed.

the initial self-employment as mentioned in this notice refers to the practical activities of supporting objects to establish business entities or engage in individual industrial and commercial operations in Nanjing in accordance with laws, regulations and policies, and realize self-employment for the first time.

2. Unless otherwise stipulated by laws and regulations, the minimum registered capital will be reduced to 3, yuan if the support object of self-employment applies for the establishment of a limited liability company; Unless otherwise stipulated by laws and regulations, the registered capital can be put in place by stages. The initial contribution of all shareholders of the company is at least 2% of the registered capital, and the rest is fully paid by shareholders within 2 years from the date of establishment of the company.

3. If the supporting object of self-employment applies for private enterprises and the shareholders are natural persons in this suburban county, it is no longer required to submit temporary residence permits; Applicants for individual industrial and commercial households will no longer issue temporary business licenses for household registration reasons, but will all issue formal business licenses. Business registration will no longer be carried out for rural mobile vendors who are legally operating, and mobile vendors such as farmers who sell their own agricultural and sideline products in cities.

4. Intellectual property rights such as patents, trademarks, copyrights, scientific and technological achievements and other forms permitted by laws and regulations are allowed to make capital contributions at a fixed price. The contribution of intellectual property rights, scientific and technological achievements, etc., can be agreed by the investors through consultation after being evaluated by social specialized institutions, and its proportion in the registered capital of the company is not limited, but the monetary contribution shall not be less than 3% of the registered capital of the company.

after the intellectual property rights have been assessed and confirmed by specialized agencies, they can be used as collateral to lend to banks, investment and financing institutions, and banks, investment and financing institutions should support them to promote the transformation and implementation of patented technologies and products.

2. Implementing tax reduction and exemption

5. Laid-off and unemployed workers engaged in self-employment are exempted from various administrative fees belonging to management, registration and license categories in accordance with the Notice on Implementing Preferential Policies for Laid-off and Unemployed Workers and College Graduates Engaged in Self-employment (Su Caizong [26] No.8 and Su Jiafei [26] No.46).

6. College graduates who are engaged in self-employment and registered in the industrial and commercial departments within 2 years after graduation are exempted from various administrative fees of registration, management and license within 3 years from the date of registration in the industrial and commercial departments. Specifically, it shall be implemented in accordance with the Notice on Implementing Preferential Charging Policies for Laid-off Workers and College Graduates who are engaged in Self-employed (Su Caizong [26] No.8 and Su Jiafei [26] No.46).

7. Ex-soldiers in cities and towns who set up individual industrial and commercial households by self-employment shall be exempted from paying registration, license and management fees within 3 years on the basis of the Self-employment Certificate of Ex-soldiers in cities and towns from the date when the industrial and commercial departments approve their operation.

8. For those who hold the Re-employment Concessions before the end of 28 and engage in self-employment (except for construction, entertainment, real estate sales, land use rights transfer, advertising, housing agency, sauna, massage, Internet cafes and oxygen bars), the actual business tax, urban maintenance and construction tax, education surcharge and personal income tax that should be paid in that year shall be deducted in turn according to the limit of 8, yuan per household per year, and the longest period shall not exceed.

9. For the newly-born laborers who start their own businesses and start their own family businesses, those who receive the Re-employment Concession Card can enjoy the relevant preferential tax policies for re-employment.

Scientific and technological enterprises or scientific and technological consulting intermediary service institutions founded by college students can be exempted from enterprise income tax for 2 years according to regulations; The income from technical consultation, technology transfer and related technical service business shall be exempted from business tax, urban maintenance and construction tax and education surcharge after the technology transaction contract is confirmed by the competent department of science and technology and reported to the competent local tax bureau for the record.

1. Demobilized military cadres who are engaged in self-employment are exempted from business tax and personal income tax within 3 years after receiving the tax registration certificate with the approval of the competent tax authorities.

11. Self-employed retired soldiers in cities and towns who are engaged in self-employment (except construction, entertainment and advertising, sauna, massage, Internet cafes and oxygen bars) shall be exempted from business tax, urban maintenance and construction tax, education surcharge and personal income tax within three years from the date of receiving the tax registration certificate.

12. The dependents engaged in self-employed businesses are exempt from business tax and personal income tax for three years from the date of receiving the tax registration certificate.

13. If individuals or self-employed individuals are engaged in planting, breeding, feeding and fishing, and the business items fall within the scope of agricultural tax (including agricultural specialty tax) and animal husbandry tax, personal income tax will not be levied for the time being.

14. Raise the threshold for paying VAT on schedule. The threshold for selling goods by individuals and individuals is 5, yuan per month; The threshold for selling taxable services is 3, yuan per month, and the threshold for paying taxes per time is 2 yuan for each (daily) sales.

raise the business tax threshold, and the threshold for paying taxes on time is 5, yuan per month; The tax payment threshold is 1 yuan every time (day).

15. General taxpayers who sell software products that are developed or produced by themselves and enjoy copyright are entitled to refund the value-added tax at a tax rate of over 3%.

16. Self-produced agricultural products sold by units and individuals are exempt from value-added tax. Agricultural products refer to the primary products of various animals and plants produced by planting, breeding, forestry, animal husbandry and aquaculture.

17. Individuals with disabilities who provide processing services and repair and replacement services are exempt from VAT. Exemption from business tax on services provided by individuals with disabilities to the society; Personal income tax shall be reduced in accordance with the reduction range and period stipulated by the provincial government for the labor income obtained by individuals with disabilities.

III. Giving full play to the financial guiding effect

18. Persons with employment difficulties who hold the Re-employment Concession Card are engaged in self-employment or flexible employment and meet the prescribed conditions, and enjoy social insurance subsidies in accordance with the new round of employment and re-employment policy for a maximum period of not more than 3 years.

19. If the employees who receive unemployment insurance benefits in this city start their own businesses initially and have been in business for more than one year, they can be given a one-time business start-up subsidy of 2, yuan, and the required funds will be borne by the city and county (district) respectively according to the household registration of the employees.

2, the city's "low-income" people with employment difficulties apply for industrial and commercial business licenses, and after starting an initial self-employment, if the monthly per capita income of the family is 1.5 times lower than the local minimum living security standard, but higher than the local minimum living security standard, the minimum living security benefits will remain unchanged for 6 months, and they will withdraw from the security in the seventh month; After starting a business, if the family's monthly per capita income is more than 1.5 times of the local minimum living standard, the minimum living allowance will remain unchanged for 3 months and will be withdrawn from the guarantee in the fourth month.

21. 1 yuan/household will be given a one-time business start-up subsidy if the rural employment difficulties groups in this city, such as "low-income" households, low-income pure peasant households and rural single-parent families, independently set up individual industrial and commercial households according to law and have been in business for more than one year.

22. Implement the "Training Plan for 1, Initial Entrepreneurs". During the "Eleventh Five-Year Plan" period, entrust vocational training institutions to carry out entrepreneurship training for those who have certain vocational skills and entrepreneurial aspirations among those who support and encourage initial independent entrepreneurship. According to the qualified rate of training and the successful entrepreneurial rate, the city, district and county will give entrepreneurship training subsidies, and the specific measures will be formulated separately.

23. Persons with disabilities who have obtained industrial and commercial licenses and are engaged in self-employed businesses will be given a one-time subsidy from the employment security fund for the disabled by the districts and counties upon examination by the CDPF.

IV. Expand financing channels

24. Laid-off and unemployed workers, demobilized soldiers in cities and towns, and new urban laborers who hold Re-employment Concession Certificate, Employment Registration Certificate or Entrepreneurship Training Certificate have insufficient funds or liquidity for starting their own businesses, and those who meet the requirements for partnership and organization for employment can enjoy small secured loans and interest subsidies in accordance with existing policies.

25. On the basis of the existing small secured loan window set up in the grass-roots labor and social security offices and stations, a small secured loan window is added in the personnel department to review and recommend loans to new laborers such as college graduates who start their own businesses in accordance with the existing policies, so as to facilitate college graduates to obtain venture capital.

26. appropriately expand the discount range of small-sum secured loans. on the basis of the original low-profit industries, select industries such as handicraft retail, sales of hardware and plumbing equipment, rental services, individual transportation, landscaping, processing and manufacturing of clothing, shoes and hats, planting and breeding, which are in line with the government's industrial orientation and suitable for being listed as supporting initial entrepreneurs to start businesses, and give financial discount according to regulations.

27. Increase the financing support for initial entrepreneurs, and arrange 2 million yuan in the SME loan guarantee fund for financing subsidies. The guarantee company shall charge 1% of the guarantee fee for the initial entrepreneurs, and the part less than 2% shall be subsidized by the fund.

5. Encourage entrepreneurship to promote employment

28. Enterprises or individual industrial and commercial households and other self-employed entities that recruit people with employment difficulties who hold a "Re-employment Concession Certificate" or an "Employment Registration Certificate" and sign labor contracts with a term of more than one year can give job subsidies within the corresponding period of signing labor contracts according to the actual number of employees; Those who meet the requirements of social insurance subsidies may also apply for social insurance subsidies.

29. If the taxpayer meets both the re-employment policy and other preferential income tax policies, the enterprise shall choose the most favorable income tax reduction or exemption policy for implementation.

3. If people with employment difficulties are recruited by various initial self-employed entities, labor dispatch enterprises and labor-intensive processing enterprises, and enjoy the original three-year employment and re-employment policy, they can renew their labor contracts with the original enterprises or be re-employed by other enterprises, and the recruiting enterprises can still continue to enjoy a new round of employment and re-employment support policies such as post subsidies, social insurance subsidies and fee reduction and exemption according to regulations.

31. If the newly-established labor and employment service enterprises placed more than 6% (including 6%) of laid-off workers in cities and towns in that year and signed labor contracts with them for more than one year (including one year), they may be exempted from income tax for three years with the approval of the competent tax authorities; After the expiration of the tax exemption period, if the newly laid-off workers accounted for more than 3% (including 3%) of the original employees of the enterprise in that year, and signed a labor contract with them for more than one year (including one year), the income tax may be halved for two years with the approval of the competent tax authorities.

32. For newly-started enterprises that have arranged for the employment of dependents, where the placement of dependents accounts for more than 6% (including 6%) of the total number of enterprises, business tax and enterprise income tax shall be exempted within 3 years from the date of receiving the tax registration certificate.

33. Newly-established enterprises for the employment of demobilized military cadres who choose their own jobs, where the number of demobilized military cadres who choose their own jobs accounts for more than 6% (including 6%) of the total number of enterprises, shall be exempted from business tax and enterprise income tax within 3 years upon the approval of the competent tax authorities, starting from the date of obtaining the tax registration certificate.

34. For newly-established commercial retail enterprises engaged in commodity retail and wholesale business, those who resettle self-employed retired soldiers in cities and towns and sign labor contracts with them for more than one year can enjoy a fixed tax deduction of 2, yuan per year after being recognized by the civil affairs departments at or above the county level and audited by the tax authorities. If the deduction is insufficient in that year, it can be carried forward to the next year to continue the deduction, but the carry-over period cannot exceed 2 years.

35. For small and medium-sized scientific and technological enterprises registered and established within the administrative division of Nanjing with independent legal person qualification, and led by scientific and technological personnel, or with a high-level scientific and technological talent team, in the first three years of starting a business, financial support will be given to entrepreneurial projects to promote the rapid growth of entrepreneurial enterprises.

36. Units (including sole proprietorship enterprises, partnership enterprises and self-employed households) who meet the requirements stipulated in the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Preferential Tax Policies for Promoting the Employment of Disabled Persons (Caishui [27] No.92) can enjoy relevant preferential tax policies.

VI. Improving the entrepreneurial service system

37. District and county governments should make full use of all kinds of resources, guide and encourage newly-established trade markets to arrange their business stalls in a certain proportion and give priority to initial self-employed people.

38. Encourage all kinds of capital to participate in the construction of entrepreneurial carriers, and the government will give appropriate support to those who hold the Re-employment Concession Card to provide entrepreneurial venues in the form of free or low-cost lease.

39. Strengthen the quality evaluation of entrepreneurship training in public, private and other vocational training institutions, include the qualification rate of trainees' training, the success rate of entrepreneurship and employment promotion, and give corresponding entrepreneurship guidance and training subsidies.

4. Labor and social security and personnel departments at all levels should widely solicit suitable small-scale entrepreneurial projects for the society, and give priority and free recommendation to the initial self-employed people in this city to guide them to start their own businesses and family businesses. The sponsors of entrepreneurial projects and entrepreneurial intermediary service institutions shall be subsidized according to the relevant provisions of the Notice on Printing and Distributing the Trial Measures for the Operation and Subsidy of "Nanjing 1118" Entrepreneurial Projects (No.4 [24] of Ninglaoshe).

VII. Strengthening Organization and Leadership

41. Strengthening the responsibilities of relevant departments at all levels, and incorporating the work of encouraging and supporting self-employment and promoting employment into the annual assessment targets of relevant departments at all levels. Municipal development and reform, economy, construction, labor and social security, industry and commerce, national tax, local tax, finance, personnel, science and technology, prices, city appearance, housing management, civil affairs, Nanjing Management Department of the People's Bank of China and other people's organizations, such as trade unions, * * * Youth League, women's federations and disabled persons' federations, should strengthen coordination, supervision and inspection, conscientiously implement various preferential policies and measures to encourage and support entrepreneurship to promote employment, and be initial self-employed persons.

42. Establish relevant statistical information system to comprehensively and timely reflect the progress of encouraging and supporting initial self-employment in the whole city and districts and counties, and provide reliable basis for government decision-making at all levels.

43. Increase the investment in supporting entrepreneurship. In addition to the expenditure arranged by the current entrepreneurship support policies, the municipal, district and county governments should arrange the funds for supporting entrepreneurship and promoting employment in the annual employment and re-employment fund budget to carry out entrepreneurship support. District and county governments and relevant municipal departments should integrate all kinds of entrepreneurial support funds, improve the efficiency of fund use, and better promote employment by supporting entrepreneurship.

44. Strengthen the publicity and guidance of public opinion. Municipal newspapers, radio, television and government websites and other media should open public special pages and columns, publish policies and information to encourage and support entrepreneurship, popularize successful practices and experiences, cultivate advanced models of tree selection, cultivate and spread entrepreneurial culture, carry forward the entrepreneurial spirit of self-reliance and hard struggle, and stimulate the passion of social entrepreneurship.