1. Laid-off workers, demobilized soldiers, new laborers, rural laborers, people from "zero-employment families", disabled people with working ability and employment aspirations, etc. , set up business entities in industries permitted by laws and regulations, or obtain individual business licenses to engage in initial self-employment activities, are all support objects to encourage initial self-employment.

The term "first-time 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, so as to realize their first self-employment.

2. Unless otherwise stipulated by laws and regulations, the minimum registered capital shall be reduced to 30,000 yuan if the supporting 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 capital contribution of all shareholders of the company shall be at least 20% of the registered capital, and the rest shall be fully paid by shareholders within 2 years from the date of establishment of the company.

3, self-employment support object to bid for private enterprises, shareholders are natural persons in this suburb, 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, and all will issue formal business licenses. Mobile vendors in rural areas who are legally operating and farmers who sell their own agricultural and sideline products in cities will no longer be registered for industry and commerce.

4, allowing patents, trademarks, copyrights and other intellectual property rights and scientific and technological achievements and other forms permitted by laws and regulations. The contribution of intellectual property rights, scientific and technological achievements, etc., after being evaluated by social professional institutions, can be agreed by investors through consultation, and its proportion in the registered capital of the company is not limited, but the monetary contribution shall not be less than 30% of the registered capital of the company.

Intellectual property rights can be used as collateral to lend to banks and investment and financing institutions after being assessed and determined by specialized agencies, and banks and investment and financing institutions should give support to promote the transformation and implementation of patented technologies and products.

Second, implement tax relief.

5, laid-off workers engaged in self-employed, in accordance with the provisions of the "Notice on the Laid-off Workers Engaged in Self-employed and College Graduates Implementing Preferential Fees Policy" (Su Caizong [2006] No.8, Su Jiafei [2006] No.46), all administrative fees belonging to management, registration and licensing categories shall be exempted.

6, college graduates engaged in self-employment, within 2 years after graduation, from the date of registration in the industrial and commercial departments within 3 years, from the date of registration in the industrial and commercial departments, exempt from registration, management, licenses and other administrative fees. Specifically, it shall be implemented in accordance with the Notice on Implementing Preferential Fees Policy for Laid-off Workers and College Graduates who are engaged in Self-employed (Su Caizong [2006] No.8 and Su Jiafei [2006] No.46).

7. Self-employed industrial and commercial households founded by demobilized soldiers in cities and towns shall be exempted from registration, license and management fees within three years upon the approval of the industrial and commercial departments.

8. Before the end of 2008, those who hold the re-employment concession card and engage in individual business (except for construction, entertainment, real estate sales, land use right transfer, advertising, housing agency, sauna, massage, Internet cafe and oxygen bar) will be deducted from the actual business tax, urban maintenance and construction tax, education surcharge and personal income tax that should be paid in that year according to the annual limit of 8,000 yuan per household, and the longest period will not exceed 3 years.

9, to carry out self-employment and family entrepreneurship of the new labor force, who receive the "re employment concession card", can enjoy the relevant re employment tax preferential policies.

Science and technology enterprises or science and technology consulting intermediary service institutions founded by college students who have dropped out of school may be exempted from enterprise income tax for 2 years according to regulations; The income from technical consultation, technology transfer and related technical services 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.

10. Demobilized military cadres engaged in self-employment are exempted from business tax and personal income tax for three years after obtaining the tax registration certificate with the approval of the competent tax authorities.

1 1. Self-employed retired soldiers in towns engaged in self-employment (except for construction, entertainment, 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 3 years from the date of receiving the tax registration certificate.

12, dependents engaged in self-employed, shall be exempted from business tax and personal income tax within 3 years from the date of receiving the tax registration certificate.

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

14. Raise the threshold for timely payment of VAT. The threshold for individuals and individuals to sell goods is 5000 yuan per month; The threshold for sales of taxable services is 3000 yuan per month, and the threshold for each tax payment is 200 yuan for each (daily) sales.

Raise the business tax threshold, and the tax payment threshold on time is 5,000 yuan per month; The tax payment threshold is 100 yuan per day.

15. General taxpayers who sell copyrighted software products developed or produced by themselves are entitled to VAT at a tax rate of more than 3%.

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

17. Processing services, repair and replacement services provided by individuals with disabilities are exempt from VAT. Exemption from business tax for services provided by individuals with disabilities to the society; Personal income tax shall be reduced or exempted in accordance with the scope and time limit stipulated by the provincial government for the labor income obtained by individuals with disabilities.

Third, give play to the financial guiding effect.

18. Persons with employment difficulties who hold a "Re-employment Concession Card" engage 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 of three years.

19. If the unemployment insurance personnel in our city start their own businesses for the first time and start their own businesses for more than one year, they can be given a one-time business start-up subsidy of 2,000 yuan, and the required funds will be borne by the city and county (district) respectively according to their household registration.

20, the city's "low-income" people with employment difficulties to apply for a business license, to start their own businesses for the first time, the monthly per capita household income is lower than the local minimum living standard 1.5 times, but higher than the local minimum living standard, keep the minimum living allowance unchanged for 6 months, and withdraw from the security in the seventh month; After starting a business, if the family's monthly per capita income exceeds the local minimum living standard 1.5 times, the minimum living standard will remain unchanged for 3 months and will be withdrawn from the security in the fourth month.

2 1, "low-income" households in this city, low-income pure farmers, single-parent families in rural areas and other groups with employment difficulties, who start their own businesses according to law, will be given a one-time business start-up subsidy of 1 000 yuan per household if their business time exceeds1year.

22, the implementation of the "training plan for thousands of first-time entrepreneurs", during the "Eleventh Five-Year Plan" period, entrust vocational training institutions to support and encourage first-time independent entrepreneurs with certain professional skills and entrepreneurial aspirations to carry out entrepreneurship training. Cities, districts and counties shall give entrepreneurship training subsidies according to the qualification rate of training and the success rate of entrepreneurship, and the specific measures shall 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 in the employment security fund for the disabled by the districts and counties after being audited by CDPF.

Fourth, broaden financing channels.

24. Laid-off and unemployed workers, retired soldiers in cities and towns, and newly-added laborers in cities and towns who hold the Re-employment Concession Certificate, Employment Registration Certificate or Entrepreneurship Training Qualification Certificate, as well as those who meet the conditions of partnership organizations, can enjoy small secured loans and interest subsidies in accordance with the existing policies.

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

26. Appropriately expand the discount range of small secured loans. On the basis of the original low-profit industries, we choose industries such as handicraft retail, hardware plumbing equipment sales, rental service, individual transportation, landscaping, clothing, shoes and hats processing and manufacturing, planting and breeding. , in line with the government's industrial orientation, suitable for supporting the first-time entrepreneurs to start a business, according to the provisions of the financial discount.

27, increase financing support for first-time entrepreneurs, in the SME loan guarantee fund to arrange 2 million yuan for financing subsidies. The guarantee fee charged by the guarantee company to the first-time entrepreneurs is 1%, and the part less than 2% is subsidized by the fund.

Fifth, encourage entrepreneurship to drive employment.

28. Enterprises, individual industrial and commercial households and other self-employed entities recruit people with employment difficulties who hold the Re-employment Concession Certificate or the Employment Registration Certificate, and if the term of signing a labor contract exceeds 1 year, they can be given post subsidies within the corresponding period of signing a labor contract according to the actual number of employees; Those who meet the conditions of social insurance subsidies may also apply for social insurance subsidies.

29. If the taxpayer meets the re-employment policy and other preferential income tax policies at the same time, the enterprise shall choose the most preferential income tax reduction and exemption policy.

30. Persons with employment difficulties are recruited by various initial independent entrepreneurs, labor dispatch enterprises and labor-intensive processing enterprises. After the expiration of the original three-year employment and re-employment policy, if they renew their labor contracts with the original enterprises or are re-employed by other enterprises, 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 according to regulations.

3 1. A newly established labor and employment service enterprise that resettled more than 60% (including 60%) of laid-off workers in cities and towns in that year and signed a labor contract with them for more than 1 year (including 1 year) may be exempted from income tax for 3 years with the approval of the competent tax authorities; After the expiration of the tax exemption period, if the newly laid-off workers account for more than 30% (including 30%) of the original employees of the enterprise and sign labor contracts with them for more than 1 year (including 1 year), the income tax may be halved for 2 years with the approval of the competent tax authorities.

32. For the newly-established enterprises that employ dependents, if the dependents account for more than 60% (including 60%) of the total number of enterprises, business tax and enterprise income tax shall be exempted within three years from the date of obtaining the tax registration certificate.

33. Newly-established enterprises for the employment of demobilized military cadres who choose their own jobs, and demobilized military cadres who choose their own jobs account for more than 60% (including 60%) of the total number of enterprises, shall be exempted from business tax and enterprise income tax within three years with the approval of the competent tax authorities.

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 1 year can enjoy a fixed tax deduction of 2,000 yuan per year after being identified by civil affairs departments at or above the county level and audited by tax authorities. If the deduction is insufficient in the current 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, led by scientific and technological personnel, or with a high-level scientific and technological talent team, three years before starting a business, they will give financial support to entrepreneurial projects to promote the rapid growth of entrepreneurial enterprises.

36. Units (including sole proprietorship enterprises, partnership enterprises and self-employed households) that resettle the disabled can enjoy relevant preferential tax policies if they meet the requirements stipulated in the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) (No.92 [2007] of Caishui).

Sixth, improve the entrepreneurial service system.

37, the county government should make full use of all kinds of resources, guide and encourage the new trade market to set up stalls, according to a certain proportion of preferential arrangements for the initial self-employed.

38, encourage all kinds of capital to participate in the construction of entrepreneurial carrier, to provide free or low-cost rental business premises for those who hold the "Re-employment Concession Card", and the government gives appropriate support.

39, strengthen the evaluation of the quality of entrepreneurship training in public * * *, private and other vocational training institutions, and assess the qualified rate of trainees' training, entrepreneurship success rate and employment promotion. Incorporate into the assessment and give corresponding entrepreneurial guidance and training subsidies.

40. Labor and social security and personnel departments at all levels should solicit suitable small-scale entrepreneurial projects for the society, give priority and free recommendation to those who start their own businesses in this city for the first time, and guide them to start their own businesses and family businesses. Sponsors of entrepreneurial projects and entrepreneurial intermediary service institutions shall be given financial assistance in accordance with the relevant provisions of the Notice on Printing and Distributing the Trial Measures for Operating Funding of Entrepreneurial Projects (No.4 [2004] of Ninglao Social Service).

Seven, strengthen organizational leadership

4 1. Strengthen the responsibilities of relevant departments at all levels, and include encouraging and supporting self-employment to promote employment in 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 people's organizations such as trade unions, the Communist Youth League, women's federations and disabled persons' federations should strengthen coordination, supervision and inspection, and conscientiously implement various preferential policies and measures to encourage and support entrepreneurship to promote employment and start their own businesses.

42, the establishment of relevant statistical information system, comprehensive and timely reflect the progress of cities and counties to encourage and support the initial self-employment to promote employment, to provide a reliable basis for government decision-making.

43, increase investment in entrepreneurship support, in addition to the expenditure arranged by the current entrepreneurship support policy, the municipal, district and county governments should arrange entrepreneurship support and employment promotion funds in the annual employment and re-employment fund budget for 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 publicity and guidance of public opinion. Municipal newspapers, radio, television and government websites and other media should open up special pages and columns for public welfare, release policy information to encourage and support entrepreneurship, popularize successful practices and experiences, cultivate advanced models, cultivate and spread entrepreneurial culture, carry forward the entrepreneurial spirit of self-reliance and hard struggle, and stimulate the passion of social entrepreneurship.