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Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Veterans Affairs on Relevant Tax Policies on Further Supporting the Business Startup by and the Employment of Veterans Seeking Independent Employment [Effective]
财政部、税务总局、退役军人部关于进一步扶持自主就业退役士兵创业就业有关税收政策的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Veterans Affairs on Relevant Tax Policies on Further Supporting the Business Startup by and the Employment of Veterans Seeking Independent Employment 

财政部、税务总局、退役军人部关于进一步扶持自主就业退役士兵创业就业有关税收政策的通知

(No. 21 [2019] of the Ministry of Finance) (财税〔2019〕21号)

The finance departments (bureaus) and veterans affairs departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Finance Bureau of Xinjiang Production and Construction Corps: 各省、自治区、直辖市、计划单列市财政厅(局)、退役军人事务厅(局),国家税务总局各省、自治区、直辖市、计划单列市税务局,新疆生产建设兵团财政局:
For the purpose of further supporting the business startup by and the employment of veterans seeking independent employment, you are hereby notified of relevant tax policies as follows: 为进一步扶持自主就业退役士兵创业就业,现将有关税收政策通知如下:
I. Where a veteran seeking independent employment is self-employed, he or she may enjoy a credit of up to 12,000 yuan for each household per year against, in sequential order, the value-added tax (“VAT”), urban maintenance and construction tax, educational surtax, local educational surcharges and individual income tax actually payable for the current year for a period of three years (36 months, here and below) from the month when he or she applies for the registration as an individual industrial and commercial household. The credit limit may be 20% higher at a maximum. The people's government of a province, autonomous region, or municipality directly under the Central Government may, according to the actual circumstances of its local area, determine the specific credit limit within the said range.   一、自主就业退役士兵从事个体经营的,自办理个体工商户登记当月起,在3年(36个月,下同)内按每户每年12000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。
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 paid; otherwise, the said credit limit shall apply. Where a taxpayer has operated for less than one year, its tax reduction (and/or exemption) limit shall be prorated as per the number of months of actual operation. The formula is: tax reduction (and/or exemption) limit = tax reduction (and/or exemption) limit of the year ÷ 12 × number of months of actual operation. The taxation basis for urban maintenance and construction tax, educational surtax, and local education surcharges is the amount of VAT payable before the taxpayer enjoys such preferential tax policy. 纳税人年度应缴纳税款小于上述扣减限额的,减免税额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。纳税人的实际经营期不足1年的,应当按月换算其减免税限额。换算公式为:减免税限额=年度减免税限额÷12×实际经营月数。城市维护建设税、教育费附加、地方教育附加的计税依据是享受本项税收优惠政策前的增值税应纳税额。
II. Where an enterprise enters into an employment contract with a term of one year or more with a veteran seeking independent employment and pays social insurance premiums for him or her in accordance with the law, the enterprise may enjoy, for three years from the month when the employment contract is executed and the social premiums are paid, a fixed credit against, in sequential order, VAT, urban maintenance and construction tax, educational surtax, local education surcharges and enterprise income tax preferences, according to the number of persons employed. The fixed credit shall be 6,000 yuan per person each year and may be raised by 50% at a maximum. The people's government of a province, autonomous region, or municipality directly under the Central Government may, according to the actual circumstances of its local area, determine the specific fixed credit within the said range.   二、企业招用自主就业退役士兵,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,自签订劳动合同并缴纳社会保险当月起,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6000元,最高可上浮50%,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。
An enterprise shall, as per the number of persons it employs and the terms of the employment contracts executed, calculate the total amount of tax reduction (and/or exemption), and the tax credit shall decrease each month, in sequential order, the VAT, urban maintenance and construction tax, educational surtax, and local educational surcharges within the calculated total amount of tax reduction (and/or exemption). Where the VAT, urban maintenance and construction tax, educational surtax, and local educational surcharges actually payable by an enterprise are less than the calculated total amount of tax reduction (and/or exemption), the tax credit shall be limited to the VAT, urban maintenance and construction tax, educational surtax, and local educational surcharges actually payable; otherwise, the tax credit shall be limited to the calculated total amount of tax reduction (and/or exemption). 企业按招用人数和签订的劳动合同时间核算企业减免税总额,在核算减免税总额内每月依次扣减增值税、城市维护建设税、教育费附加和地方教育附加。企业实际应缴纳的增值税、城市维护建设税、教育费附加和地方教育附加小于核算减免税总额的,以实际应缴纳的增值税、城市维护建设税、教育费附加和地方教育附加为限;实际应缴纳的增值税、城市维护建设税、教育费附加和地方教育附加大于核算减免税总额的,以核算减免税总额为限。
At the end of a taxable year, if the actual VAT, urban maintenance and construction tax, educational surtax, and local educational surcharge reductions and exemptions for an enterprise are less than the calculated total amount of tax reduction (and/or exemption), the enterprise shall, when preparing and filing its annual enterprise income tax return, use the balance to decrease the enterprise income tax. If the balance is not fully deducted in the current year, the remainder may not be carried over to the following year. 纳税年度终了,如果企业实际减免的增值税、城市维护建设税、教育费附加和地方教育附加小于核算减免税总额,企业在企业所得税汇算清缴时以差额部分扣减企业所得税。当年扣减不完的,不再结转以后年度扣减。
Where a veteran seeking independent employment has worked in an enterprise for less than one year, its tax reduction (and/or exemption) limit shall be prorated as per the number of months of its employment. The calculation formula is: Total amount of tax reduction (and/or exemption) calculated by an enterprise = ∑ the months when each veteran seeking independent employment works in this entity this year ÷ 12 × specific limit. 自主就业退役士兵在企业工作不满1年的,应当按月换算减免税限额。计算公式为:企业核算减免税总额=Σ每名自主就业退役士兵本年度在本单位工作月份÷12×具体定额标准。
The taxation basis for urban maintenance and construction tax, educational surtax, and local education surcharges is the amount of VAT payable before the taxpayer enjoys such preferential tax policy. 城市维护建设税、教育费附加、地方教育附加的计税依据是享受本项税收优惠政策前的增值税应纳税额。
III. For the purpose of this Notice, “veteran seeking independent employment” means a veteran who has retired from active service and settled in the manner of seeking independent employment in accordance with the Regulation on the Settlement of Veterans我不休息我还能学 (Order No. 608, State Council and Central Military Commission).   三、本通知所称自主就业退役士兵是指依照《退役士兵安置条例》(国务院 中央军委令第608号)的规定退出现役并按自主就业方式安置的退役士兵。
For the purpose of this Notice, “enterprise” means an enterprise which is a VAT taxpayer or a taxpayer of enterprise income tax, or any other entity. 本通知所称企业是指属于增值税纳税人或企业所得税纳税人的企业等单位。
IV. Where a veteran seeking independent employment is self-employed, he or she shall, when filing at tax return under preferential tax policies, indicate his or her identity as a veteran, and retain his or her Certificate of Retirement from Active Service of Compulsory Serviceman of the Chinese People's Liberation Army or Certificate of Retirement from Active Service of Non-Commissioned Officer of the Chinese People's Liberation Army, or Certificate of Retirement from Active Service of Compulsory Serviceman of the Chinese People's Armed Police Force or Certificate of Retirement from Active Service of Non-Commissioned Officer of the Chinese People's Armed Police Force for future inspection.   四、自主就业退役士兵从事个体经营的,在享受税收优惠政策进行纳税申报时,注明其退役军人身份,并将《中国人民解放军义务兵退出现役证》《中国人民解放军士官退出现役证》或《中国人民武装警察部队义务兵退出现役证》《中国人民武装警察部队士官退出现役证》留存备查。
Where a veteran seeking independent employment as employed by an enterprise is entitled to preferential tax policies, the following materials shall be retained for future inspection: (1) The Certificate of Retirement from Active Service of Compulsory Serviceman of the Chinese People's Liberation Army or Certificate of Retirement from Active Service of Non-Commissioned Officer of the Chinese People's Liberation Army, or Certificate of Retirement from Active Service of Compulsory Serviceman of the Chinese People's Armed Police Force or Certificate of Retirement from Active Service of Non-Commissioned Officer of the Chinese People's Armed Police Force of the veteran seeking independent employment employed by the enterprise. (2) The employment contract (duplicate) entered into by the enterprise and the veteran seeking independent employment employed by the enterprise, and records of the enterprise's payment of social insurance premiums for the employee. (3) The Table of Working Hours of Veterans Seeking Independent Employment in an Enterprise in the Current Year (see Annex). 企业招用自主就业退役士兵享受税收优惠政策的,将以下资料留存备查:l.招用自主就业退役士兵的《中国人民解放军义务兵退出现役证》《中国人民解放军士官退出现役证》或《中国人民武装警察部队义务兵退出现役证》《中国人民武装警察部队士官退出现役证》;2.企业与招用自主就业退役士兵签订的劳动合同(副本),为职工缴纳的社会保险费记录;3.自主就业退役士兵本年度在企业工作时间表(见附件)。
V. Where a veteran seeking independent employment as employed by an enterprise is entitled to not only the preferential tax policies as prescribed in this Notice but other special preferential tax policies for supporting employment, the enterprise may choose to apply the most preferential policies, but is not allowed to enjoy such policies repeatedly.   五、企业招用自主就业退役士兵既可以适用本通知规定的税收优惠政策,又可以适用其他扶持就业专项税收优惠政策的,企业可以选择适用最优惠的政策,但不得重复享受。
VI. The tax policies as prescribed in this Notice shall be implemented from January 1, 2019 to December 31, 2021. If a taxpayer has not enjoyed the preferential tax policies as prescribed in this Notice for three years by December 31, 2021, the taxpayer may continue enjoying the policies until the expiration of the three-year period. The implementation of the Notice by the Ministry of Finance, the State Administration of Taxation and the Ministry of Civil Affairs of Continuing the Implementation of Relevant Tax Policies for Supporting the Business Startup by and the Employment of Veterans Seeking Independent Employment土豪我们做朋友好不好 (No. 46 [2017], MOF) shall be terminated from January 1, 2019.   六、本通知规定的税收政策执行期限为2019年1月1日至2021年12月31日。纳税人在2021年12月31日享受本通知规定税收优惠政策未满3年的,可继续享受至3年期满为止。《财政部 税务总局 民政部关于继续实施扶持自主就业退役士兵创业就业有关税收政策的通知

我不休息我还能学

》(财税〔2017〕46号)自2019年1月1日起停止执行。
The veterans who have enjoyed previously the preferential tax policies for business startup by and the employment of veterans for three years or longer may no longer enjoy the preferential tax policies as prescribed in this Notice; and those who have enjoyed previously the preferential tax policies for business startup by and the employment of veterans for less than three years and meet the conditions as prescribed in this Notice may continue enjoying the preferential policies until the expiration of the three-year period in accordance with the provisions of this Notice. 退役士兵以前年度已享受退役士兵创业就业税收优惠政策满3年的,不得再享受本通知规定的税收优惠政策;以前年度享受退役士兵创业就业税收优惠政策未满3年且符合本通知规定条件的,可按本通知规定享受优惠至3年期满。
The departments of finance, taxation and veterans affairs of all localities shall strengthen leadership, make orchestrated arrangements, take the support for business startup by and the employment of veterans seeking independent employment as an important task, take the initiative to effectively conduct policy publicity and interpretation, strengthen the coordination and cooperation among different departments, and ensure the effective implementation of all policies; and shall, at the same time, pay close attention to the implementation of tax policies, and escalate the problems discovered to the Ministry of Finance, the State Administration of Taxation, and the Ministry of Veterans Affairs in a timely manner. 各地财政、税务、退役军人事务部门要加强领导、周密部署,把扶持自主就业退役士兵创业就业工作作为一项重要任务,主动做好政策宣传和解释工作,加强部门间的协调配合,确保政策落实到位。同时,要密切关注税收政策的执行情况,对发现的问题及时逐级向财政部、税务总局、退役军人部反映。
Annex: (Sample) Table of Working Hours of Veterans Seeking Employment Independently in an Enterprise in the Current Year 附件:自主就业退役士兵本年度在企业工作时间表(样表)
Ministry of Finance 财 政 部
State Administration of Taxation 税务总局
Ministry of Veterans Affairs 退役军人部
February 2, 2019 2019年2月2日
 附件:
 自主就业退役士兵本年度在企业工作时间表(样表)
 企业名称(盖章):               年度:
 

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自主就业退役士兵姓名

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证件编号

在本企业工作时间(单位:月)

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