1. Labor services provided by individuals with disabilities to the society may be exempted from value-added tax upon approval.
2 disabled elderly and martyrs engaged in individual production. With the approval of the local tax bureaus of cities and counties, the personal income tax on business income and labor remuneration will be reduced by 50%-90%.
3. Self-employed individuals who have suffered heavy losses due to serious natural disasters can be given appropriate personal income tax relief and care within 1-3 years.
4 individual industrial and commercial operation of laid-off workers from state-owned enterprises. With the approval of the local tax authorities, the cottage industry can be exempted from personal income tax for one year. Laid-off workers of urban collective enterprises can be implemented by analogy.
5. Specific preferential tax policies for laid-off workers to engage in community residents' service industry: (1) The specific contents of community residents' service industry include the following eight items: family cleaning and sanitation services; Primary health care services; Infant nursing education service; Education, training and livelihood services for disabled children; Old-age service; Patient care and children. Student transfer service (excluding taxi transfer); Contraceptive counseling; Prenatal and postnatal care consultation. (2) Value-added tax: the sales income of laid-off workers from state-owned enterprises and collective enterprises engaged in residential services in the community. Individuals shall hold unemployment certificates from the date of filing with the local competent tax authorities. Self-employed individuals shall be exempted from value-added tax within 3 years from the date of tax registration. (3) Individual tax: those who engage in domestic service, sanitation, traffic safety, work shed safety and other non-production and business activities in the community will be exempted from personal income tax within three years. (4) Urban maintenance and construction tax and education surcharge: Urban maintenance and construction tax and education surcharge shall be exempted together with the value-added tax, and the exemption procedures shall be handled in accordance with relevant regulations.
6. Self-employed retired soldiers engaged in community residents' service industry shall enjoy preferential tax policies in comparison with laid-off workers engaged in community residents' service industry. Retired soldiers must hold a self-employment certificate issued by the resettlement department of the local people's government, and go through the formalities of tax reduction and exemption at the local competent tax authorities according to regulations.
7. If the dependents are engaged in self-employment, they will be exempted from value-added tax and personal income tax within 3 years from the date of tax registration.
8. Laid-off workers engaged in self-employment may be exempted from paying tax registration fees after verifying their business licenses and identity cards with their employment certificates.
9. All kinds of full-time ordinary schools organized by individuals are exempted from value-added tax on students' academic qualifications, personal nurseries, kindergartens and nursing homes, and marriage introductions with the approval of the people's governments at or above the municipal level or the education administrative departments of the people's governments at the same level; Individual schools, nurseries and kindergartens are exempt from urban land use tax.
10. Students' dormitories set up by individuals provide accommodation services for college students, and rent is charged according to the unified charging standard of higher education system, and the rental income obtained is exempt from value-added tax.
1 1. If the medical service income obtained by for-profit medical institutions run by individuals is directly used to improve the demand for medical services, the property tax, urban land use tax and vehicle and vessel use tax shall be exempted from the date of obtaining employment registration. 12. For other specific details, please consult the local industrial and commercial bureau.
Legal basis: Tax Administration Law