For college graduates who engage in the individual and private economy and bid for individual industrial and commercial households or private enterprises, the industrial and commercial departments will give priority to their registration and registration, and simplify the registration procedures. Those who apply to engage in small-scale private enterprises shall implement the trial period system. Among them, the trial period for business operators is one year; The trial period for those engaged in production and technology is two years. During the trial period, the business license shall be issued and the term of operation shall be indicated, and the registration fee, change fee and annual inspection fee shall be exempted.
1. Tax reduction and exemption policy If a college graduate who holds the Employment and Entrepreneurship Certificate (marked with "Tax Policy for Self-employment in Graduation Year") starts an individual industrial and commercial household or a sole proprietorship enterprise within the graduation year, the actual business tax, urban maintenance and construction tax, education surcharge and personal income tax that should be paid in that year will be deducted according to the limit of 8, yuan per household per year within three years. Small-scale low-profit enterprises founded by college graduates enjoy relevant tax support policies according to state regulations.
2. Entrepreneurial guarantee loans and discount interest For qualified college students who want to start their own businesses, they can apply for an entrepreneurial guarantee loan in the place where they start their own businesses, with a loan amount of 1, yuan. Encourage financial institutions to refer to loan prime rate, combined with risk sharing, and reasonably determine the loan interest rate level. If the business guarantee loan issued by individuals rises by less than 3 percentage points on the basis of loan prime rate, the finance will give a discount.
3. Exempt from relevant administrative fees. Ordinary college students who have graduated within 2 years and are engaged in self-employment (except for industries restricted by the state) will be exempted from relevant administrative fees such as management, registration and license within 3 years from the date of their first registration in the industrial and commercial department.
4. Enjoy the training subsidy. If the small and micro enterprises founded by college students newly recruit college graduates in the graduation year, sign labor contracts for more than one year and pay social insurance premiums, they will be given social insurance subsidies for one year. For college students who participate in entrepreneurship training in the graduation school year (that is, within 12 months from July 1 of the year before graduation), training subsidies will be given according to their qualifications for entrepreneurship training or employment and entrepreneurship.
5. Free business start-up service. College students who are willing to start a business can get free business start-up guidance services provided by public employment and talent service institutions, including "one-stop" business start-up services such as policy consultation, information service, project development, risk assessment, business start-up guidance, financing service and follow-up support.
Legal basis:
Notice on Tax Policies for Supporting and Promoting Employment
1. Persons holding Employment Unemployment Registration Certificate (marked with "Tax Policy for Self-employment" or attached with "Certificate for Self-employment of College Graduates") are engaged in self-employment (except construction, entertainment, real estate sales, land use right transfer, advertising, housing agency, sauna, massage and Internet cafes).
if the annual tax payable by the taxpayer is less than the above deduction limit, it shall be limited to the tax actually paid; If it is greater than the above deduction limit, it shall be limited to the above deduction limit.
The persons holding the Employment Unemployment Registration Certificate (marked with "self-employment tax policy" or attached with "self-employment certificate for college graduates") mentioned in this article refer to:
1. Persons who have been registered as unemployed in the public employment service agency of the human resources and social security department for more than half a year; 2. Registered unemployed persons in zero-employment families and families enjoying the minimum living guarantee for urban residents within the working age; 3. College graduates within the graduation year. College graduates refer to students who graduate from ordinary colleges and adult colleges and universities that implement higher education; Graduation year refers to the natural year of graduation, that is, from January 1 to December 31.
2. For processing enterprises in commercial enterprises, service-oriented enterprises (except advertising, housing agency, pawn, sauna, massage and oxygen bar), labor employment service enterprises and small business entities with processing nature in street communities, in the newly added posts, people with Employment Unemployment Registration Certificate (marked with "enterprise tax absorption policy") were newly recruited that year, and labor contracts with them for more than one year were signed in accordance with the law. The quota standard is 4, yuan per person per year, which can fluctuate by 2%. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall determine the specific quota standard within this range according to the actual situation in the region and report it to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
the tax deduction calculated according to the above standards should be deducted from the actual business tax, urban maintenance and construction tax, education surcharge and enterprise income tax payable by the enterprise in the current year. If the deduction is insufficient in the current year, it shall not be carried forward to the next year.
The persons who hold the Employment and Unemployment Registration Certificate (marked with "enterprise tax absorption policy") mentioned in this article refer to:
1. Laid-off and unemployed persons from state-owned enterprises;
2. Persons who need to be resettled when the state-owned enterprise closes down and goes bankrupt;
3. Laid-off workers in collective enterprises run by state-owned enterprises (large collective enterprises run by factories);
4. Other registered unemployed people in cities and towns who enjoy the minimum living guarantee and have been unemployed for more than one year. The above-mentioned collective enterprises run by state-owned enterprises (that is, large-scale collective enterprises run by factories) refer to enterprises approved or funded by state-owned enterprises in the 197s and 198s, which mainly provide supporting products or labor services to the host state-owned enterprises for the purpose of resettling the educated youth returning to the city and the children of employees of state-owned enterprises, and are registered as collective-owned enterprises in the administrative department for industry and commerce. Laid-off workers from large collective enterprises run by factories include those from collective enterprises working in mixed posts in state-owned enterprises.
the service-oriented enterprises mentioned in this article refer to enterprises engaged in business activities specified in the current business tax "service industry".