Ex-servicemen running individual businesses are tax-free, and ex-servicemen who are self-employed can enjoy the following preferential tax policies:
1. Ex-servicemen who are self-employed are exempt from business tax, urban maintenance and construction tax, education surcharge and personal income tax for three years from the date of receiving the tax registration certificate.
2. For those engaged in planting and aquaculture, the personal income tax payable shall be implemented in accordance with the relevant national regulations on personal income tax for planting and aquaculture.
3. Those who engage in agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training, as well as the breeding and disease prevention of poultry, livestock and aquatic animals are exempted from business tax according to the current business tax regulations.
According to the Regulations on Resettlement of Ex-Soldiers:
Article 23 Ex-soldiers engaged in self-employed businesses shall be given tax incentives in accordance with state regulations, supported by small secured loans, and given financial interest subsidies for those engaged in low-profit projects. Except for industries restricted by the state, administrative fees for management, registration and license shall be exempted within 3 years from the date of first registration in the administrative department for industry and commerce.
article 24 the state encourages the employing units to recruit or employ retired soldiers who are self-employed. if the employing units recruit or employ retired soldiers who are self-employed and meet the prescribed conditions, they can enjoy tax and other benefits according to law.
Extended information:
According to the Regulations on Resettlement of Retired Soldiers:
Article 19 For retired soldiers who are self-employed, the army will give them a one-time retirement pension, which will be specially arranged by the central government; Local people's governments may give economic subsidies according to local actual conditions, and the standards and methods of granting economic subsidies shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
One-time retirement pension and one-time economic subsidy are exempt from personal income tax according to state regulations.
people's governments at all levels should strengthen the guidance and services for the self-employment of retired soldiers. The local people's governments at or above the county level shall organize employment introduction, employment recommendation and special job fairs to support the self-employment of retired soldiers.
article 2 the state determines the standard of retirement pension according to the development level of the national economy, the average annual wage income of national employees and the professional particularity of military personnel, and adjusts it in a timely manner. The competent department in charge of the resettlement of retired soldiers in the State Council and the relevant military departments shall be responsible for the specific work of determining and adjusting the standard of retired gold jointly with the financial department of the State Council.
Self-employed retired soldiers receive a one-time retirement pension according to their active service years. Those who have served in active service for less than 6 months shall be counted as 6 months, and those who have served for more than 6 months but less than 1 year shall be counted as 1 year.
For retired soldiers who have won honorary titles or rendered meritorious service, the army will issue a one-time retirement allowance according to the following proportions:
(1) Those who have won honorary titles from units at the level of the Central Military Commission (CMC) and military command, or won first-class merit, will receive an additional 15%;
(2) 1% for those who have won Class II;
(3) those who have won the third class merit will be issued 5% more.
For retired soldiers who have won honorary titles or rendered meritorious service for many times, the army will issue a one-time retirement pension according to the proportion of the highest-level reward.
article 21 the competent department in charge of resettlement of retired soldiers of local people's governments at or above the county level shall organize retired soldiers who are self-employed to participate in vocational education and skills training, and if they pass the examination, they shall be issued with corresponding academic certificates and professional qualification certificates and recommended for employment.
If retired soldiers participate in vocational education and skills training within one year after retirement, the expenses shall be borne by the people's governments at or above the county level; Retired soldiers who have retired for more than one year to participate in vocational education and skills training shall be implemented in accordance with relevant national policies.
the funds for vocational education and skills training of self-employed retired soldiers are included in the financial budget of the people's governments at or above the county level.
Baidu Encyclopedia-Regulations on Resettlement of Veterans