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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。
...... 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。
 ......

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