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Announcement of the State Administration of Taxation, the Ministry of Human Resources and Social Security, the State Council Leading Group Office of Poverty Alleviation and Development, and the Ministry of Education on Specific Operational Issues Concerning the Implementation of Tax Policies Relating to Supporting and Promoting Business Startup and Employment of Priority Groups [Effective]
国家税务总局、人力资源社会保障部、国务院扶贫办、教育部关于实施支持和促进重点群体创业就业有关税收政策具体操作问题的公告 [现行有效]
【法宝引证码】

Announcement of the State Administration of Taxation, the Ministry of Human Resources and Social Security, the State Council Leading Group Office of Poverty Alleviation and Development, and the Ministry of Education on Specific Operational Issues Concerning the Implementation of Tax Policies Relating to Supporting and Promoting Business Startup and Employment of Priority Groups 

国家税务总局、人力资源社会保障部、国务院扶贫办、教育部关于实施支持和促进重点群体创业就业有关税收政策具体操作问题的公告

(No. 10 [2019] of the State Administration of Taxation) (国家税务总局公告2019年第10号)

For the purposes of implementing the Notice by the Ministry of Finance, the State Administration of Taxation, 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 (No. 22 [2019], Ministry of Finance), the specific operational issues are hereby announced as follows: 为贯彻落实《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》(财税〔2019〕22号)精神,现就具体操作问题公告如下:
I. Tax policy for members of the priority groups who are self-employed   一、重点群体个体经营税收政策
1. Application (一)申请
(1) A registered poverty-stricken person who is self-employed is entitled to incentives when filing tax returns to the tax authority. 1.建档立卡贫困人口从事个体经营的,向主管税务机关申报纳税时享受优惠。
(2) A person who has been registered as unemployed for not less than half a year, a registered unemployed person of working age from a zero-employment family or a family receiving minimum living benefits for urban residents, and a college graduate during the year of graduation may apply to the human resources and social security authority at or above the county level in the place of the business started, by the Employment and Business Startup Certificate (or, here and below, Employment and Unemployment Registration Certificate), or Individual Industrial and Commercial Household Registration License (and Tax Registration Certificate if such license and certificate has not been integrated). The human resources and social security authority at or above the county level shall, in accordance with the provisions of the document (No. 22 [2019], Ministry of Finance), verify whether he or she has been a beneficiary of the preferential tax policy for the business startup and employment of the priority groups. For a person who meets the conditions provided in the document (No. 22 [2019], Ministry of Finance), "Self-employment Tax Policies" or "Tax Policies for Self-employment during the Year of Graduation" shall be indicated on the Employment and Business Startup Certificate. 2.登记失业半年以上的人员,零就业家庭、享受城市居民最低生活保障家庭劳动年龄的登记失业人员,以及毕业年度内高校毕业生,可持《就业创业证》(或《就业失业登记证》,下同)、个体工商户登记执照(未完成“两证整合”的还须持《税务登记证》)向创业地县以上(含县级,下同)人力资源社会保障部门提出申请。县以上人力资源社会保障部门应当按照财税〔2019〕22号文件的规定,核实其是否享受过重点群体创业就业税收优惠政策。对符合财税〔2019〕22号文件规定条件的人员在《就业创业证》上注明“自主创业税收政策”或“毕业年度内自主创业税收政策”。
2. Offset order and value of tax credits (二)税款减免顺序及额度
A member of the priority groups who is self-employed may, in accordance with the provisions of Article I of the document (No. 22 [2019], Ministry of Finance), offset the annual tax credit, in the following order, against the value-added tax ("VAT"), urban maintenance and construction tax, educational surtax, local educational surtax and individual income tax. The basis for computation of urban maintenance and construction tax, educational surtax, and local educational surtax is the value of VAT payable before the offset under the preferential tax policy. 重点群体从事个体经营的,按照财税〔2019〕22号文件第一条的规定,在年度减免税限额内,依次扣减增值税、城市维护建设税、教育费附加、地方教育附加和个人所得税。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。
If the actual operating period of a taxpayer is less than a year, the tax credit shall be computed in proportion to the actual months, by the formula: tax credit=annual tax credit/12* actual operating months. 纳税人的实际经营期不足1年的,应当以实际月数换算其减免税限额。换算公式为:减免税限额=年度减免税限额÷12×实际经营月数。
Where the VAT, urban maintenance and construction tax, educational surtax, local educational surtax and individual income tax payable by a taxpayer are less than the tax credit, the tax credit shall be up to the amount of the VAT, urban maintenance and construction tax, educational surtax, local educational surtax and individual income tax payable. If the VAT, urban maintenance and construction tax, educational surtax, local educational surtax and individual income tax payable by a taxpayer are more than the tax credit, the tax credit shall be irrespective of the VAT, urban maintenance and construction tax, educational surtax, local educational surtax and individual income tax payable. 纳税人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小于减免税限额的,以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税额为限;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大于减免税限额的,以减免税限额为限。
3. Management of tax credits (三)税收减免管理
A person who has been registered as unemployed for not less than half a year, a registered unemployed person from a zero-employment family or a family receiving minimum living benefits for urban residents, and a college graduate during the year of graduation who is a beneficiary of the tax incentives shall retain the Employment and Business Startup Certificate (bearing the indication "Self-employment Tax Policies" or "Tax Policies for Self-employment during the Year of Graduation") for inspection, and a registered poverty-stricken person need not retain anything for inspection. 登记失业半年以上的人员,零就业家庭、城市低保家庭的登记失业人员,以及毕业年度内高校毕业生享受本项税收优惠的,由其留存《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”)备查,建档立卡贫困人口无需留存资料备查。
II. Tax policy for enterprises that employ members of the priority groups   二、企业招用重点群体税收政策
1. Application (一)申请
An enterprise that is entitled to the preferential tax policy for employment of members of the priority groups shall apply to the human resources and social security authority at or above the county level by the following materials: 享受招用重点群体就业税收优惠政策的企业,持下列材料向县以上人力资源社会保障部门递交申请:
(1) The Employment and Business Startup Certificates held by the employees (other than those who are registered poverty-stricken persons). 1.招用人员持有的《就业创业证》(建档立卡贫困人口不需提供)。
(2) The labor contracts (copy) signed by the enterprise and the employed members of the priority groups, and the records of payment of social insurance by the enterprise for such members according to the law. In regions where verification is made by internal information sharing, data comparison, or otherwise, enterprises need not be required to provide records of payment of social insurance. 2.企业与招用重点群体签订的劳动合同(副本),企业依法为重点群体缴纳的社会保险记录。通过内部信息共享、数据比对等方式审核的地方,可不再要求企业提供缴纳社会保险记录。
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