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Notice by the Ministry of Finance, the State Taxation Administration, the Ministry of Human Resources and Social Security, and the State Council Leading Group Office of Poverty Alleviation and Development of Relevant Tax Policies for Further Supporting and Promoting the Business Startup and Employment of Priority Groups
[Effective]
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财政部、税务总局、人力资源社会保障部、国务院扶贫办关于进一步支持和促进重点群体创业就业有关税收政策的通知
[现行有效]
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【法宝引证码】
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- Issuing authority：
Instrumentalities of the State Council,All Ministries,Ministry of Finance,All Administrations,State Taxation Administration,Ministry of Human Resources & Social Security,Other Institutions,Others,All Offices (others),State Council Leading Group Office of Poverty Alleviation & Development
- Document Number：
No. 22 [2019] of the Ministry of Finance
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Date issued：
02-02-2019
- Effective date：
01-01-2019
- Level of Authority：
Departmental Regulatory Documents
- Area of Law：Taxation,Trade Unions
- Pkulaw Comments：Announcement of the Ministry of Finance, the State Taxation Administration, the Ministry of Human Resources and Social Security and the National Administration for Rural Revitalization on Extending the Implementation Period of Certain Preferential Tax Policies for Poverty Alleviation (Issued on 05-06-2021 Effective on 05-06-2021)
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| Notice by the Ministry of Finance, the State Taxation Administration, the Ministry of Human Resources and Social Security, and the State Council Leading Group Office of Poverty Alleviation and Development of Relevant Tax Policies for Further Supporting and Promoting the Business Startup and Employment of Priority Groups | | 财政部、税务总局、人力资源社会保障部、国务院扶贫办关于进一步支持和促进重点群体创业就业有关税收政策的通知 |
| (No. 22 [2019] of the Ministry of Finance) | | （财税〔2019〕22号） |
| The finance departments (bureaus), human resources and social security departments (bureaus) and poverty alleviation offices of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; offices of the State Taxation Administration in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Finance Bureau, Human Resources and Social Security Bureau and Poverty Alleviation Office of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、人力资源社会保障厅（局）、扶贫办，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、人力资源社会保障局、扶贫办： |
| For the purpose of further supporting and promoting the business startup and employment of priority groups, you are hereby notified of relevant tax policies as follows: | | 为进一步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. Where a registered poverty-stricken person, or a holder of the Employment and Business Startup Certificate (indicating “Self-employment Tax Policies” or “Tax Policies for Self-employment during the Year of Graduation,”) or the Employment and Unemployment Registration Certificate (indicating “Self-employment Tax Policies”) is self-employed, he or she may enjoy a credit of up to 12,000 yuan for each household per year against, in turn, 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 each province, autonomous region and 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、建档立卡贫困人口、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”）的人员，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 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，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。 |
The said person shall specifically means: (1) a registered poverty-stricken person who is incorporated into the national poverty alleviation and development information system; (2) a person who has registered his or her unemployment with the employment public service agency of a human resources and social security department for six months or longer; (3) 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 (4) a college graduate during the year of graduation.“College graduates” means fresh graduates from ordinary institutions of higher learning or institutions of higher learning for adults which offer higher education credentials. “Year of graduation” is the calendar year of graduation, namely, from January 1 to December 31.
．．．．．． | | 上述人员具体包括：1.纳入全国扶贫开发信息系统的建档立卡贫困人口；2.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；3.零就业家庭、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；4.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。
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