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Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Human Resources and Social Security on Continuing the Implementation of Relevant Tax Policies for Supporting and Promoting the Business Start-up and Employment of Key Groups (2017)
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财政部、国家税务总局、人力资源社会保障部关于继续实施支持和促进重点群体创业就业有关税收政策的通知(2017)
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| Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Human Resources and Social Security on Continuing the Implementation of Relevant Tax Policies for Supporting and Promoting the Business Start-up and Employment of Key Groups | | 财政部、国家税务总局、人力资源社会保障部关于继续实施支持和促进重点群体创业就业有关税收政策的通知 |
| (No. 49 [2017] of the Ministry of Finance) | | （财税〔2017〕49号） |
| The public finance departments (bureaus), state taxation bureaus, local taxation bureaus and departments (bureaus) of human resources and social security of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau and the Human Resources and Social Security Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局、人力资源社会保障厅（局），新疆生产建设兵团财务局、人力资源社会保障局： |
| In order to support and promote the business start-up and employment of key groups, you are hereby notified of the relevant tax policies as follows: | | 为支持和促进重点群体创业就业，现将有关税收政策通知如下： |
| I. A holder of an Employment and Business Start-up Certificate (which indicates “tax policies on self-employment” or “tax policies for self-employment within the graduation year”) or an Employment and Unemployment Registration Certificate (which indicates “tax policies for self-employment” or is accompanied by a Self-Employment Certificate for College Graduates) who conducts business operations in the form of an individual industrial and commercial household may enjoy a credit of up to CNY 8,000 for each household per year against the value-added tax, urban maintenance and construction tax, educational surtax, local educational surtax and individual income tax, arranged in sequence of priority, actually payable for the current year for a period of three years. The credit limit may be raised by 20% at a maximum. The people's government of a province, an autonomous region or a municipality directly under the Central Government may, according to the actual circumstances of its local region, determine the specific credit limit within the said range, and report it to the Ministry of Finance and the State Administration of Taxation for recordation. | | 一、对持《就业创业证》（注明“自主创业税收政策”或“毕业年度内自主创业税收政策”）或《就业失业登记证》（注明“自主创业税收政策”或附着《高校毕业生自主创业证》）的人员从事个体经营的，在3年内按每户每年8000元为限额依次扣减其当年实际应缴纳的增值税、城市维护建设税、教育费附加、地方教育附加和个人所得税。限额标准最高可上浮20%，各省、自治区、直辖市人民政府可根据本地区实际情况在此幅度内确定具体限额标准，并报财政部和税务总局备案。 |
| Where the amount of the annual taxes payable by a taxpayer is less than the said credit limit, the credit shall be limited to the actual taxes payable. If the amount of annual taxes payable is more than the said credit limit, the said credit limit shall apply. | | 纳税人年度应缴纳税款小于上述扣减限额的，以其实际缴纳的税款为限；大于上述扣减限额的，以上述扣减限额为限。 |
| The said person means: (1) a person who has registered his or her unemployment with the public employment service agency of the human resources and social security department for half a year or longer; (2) a registered unemployed person of working age from a zero-employment family or from an urban resident family under the minimum living standard guarantee program; or (3) a college graduate during the year of graduation. The term “college graduates” means students graduating from ordinary institutions of higher learning or institutions of higher learning for adults which offer higher education credentials. The year of graduation is the calendar year of graduation, namely, from January 1 to December 31. | | 上述人员是指：1. 在人力资源社会保障部门公共就业服务机构登记失业半年以上的人员；2. 零就业家庭、享受城市居民最低生活保障家庭劳动年龄内的登记失业人员；3. 毕业年度内高校毕业生。高校毕业生是指实施高等学历教育的普通高等学校、成人高等学校应届毕业的学生；毕业年度是指毕业所在自然年，即1月1日至12月31日。 |
II. Where a processing enterprise which is also a commercial and trade enterprise, service enterprise or labor employment service enterprise and a small enterprise (entity) of processing nature of a sub-district or residential community enters into a labor contract for a term of one year or more with a newly employed person who has registered unemployment with the public employment service agency of human resources and the social security department for half a year or more and holds an Employment and Business Start-up Certificate or an Employment and Unemployment Registration Certificate (which indicates “tax policies for enterprises absorbing the unemployed”) to fill a newly created job vacancy in the current year and pays social insurance premiums for them in accordance with the law, the enterprise may enjoy, for three years, a fixed credit against the value-added tax, urban maintenance and construction tax, educational surtax, local education surtax and enterprise income tax preferences, as arranged by order of priority, according to the number of actually employed persons. The fixed credit shall be 4,000 yuan per person each year and may be raised by 30% at a maximum. The people's government of a province, an autonomous region, or a municipality directly under the Central Government may, according to the actual circumstances of its local region, determine the specific fixed credit within the said range, and report it to the Ministry of Finance and the State Administration of Taxation for recordation.
．．．．．． | | 二、对商贸企业、服务型企业、劳动就业服务企业中的加工型企业和街道社区具有加工性质的小型企业实体，在新增加的岗位中，当年新招用在人力资源社会保障部门公共就业服务机构登记失业半年以上且持《就业创业证》或《就业失业登记证》（注明“企业吸纳税收政策”）人员，与其签订1年以上期限劳动合同并依法缴纳社会保险费的，在3年内按实际招用人数予以定额依次扣减增值税、城市维护建设税、教育费附加、地方教育附加和企业所得税优惠。定额标准为每人每年4000元，最高可上浮30%，各省、自治区、直辖市人民政府可根据本地区实际情况在此幅度内确定具体定额标准，并报财政部和税务总局备案。
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