That is, the preferential tax policy for veterans will be extended from 20 19 1 in October to 2023 12 3 1.
1, self-employed veterans, within 3 years, according to the limit of 14400 yuan per household per year, the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax paid in that year will be deducted in turn.
(The specific deduction in turn is: if the value-added tax is less than the preferential amount, the urban maintenance and construction tax and other taxes will be deducted in turn).
2. If an enterprise recruits self-employed retired soldiers and needs to sign a labor contract with them for more than one year and pay social insurance premiums according to law, it shall be counted from the month when the labor contract is signed and social insurance premiums are paid. Within three years, according to the actual number of veterans recruited, the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax will be deducted according to the fixed standard of 9000 yuan per person per year.
(1) If the current year's taxes and fees are not enough to offset the current year's taxes and fees, it cannot be carried forward to the next year, and the current year's discount can only be deducted in the current year, but not in the second year;
(2) A veteran can only enjoy preferential treatment for three years: the retired soldier did not enjoy the preferential employment tax policies for retired soldiers in previous years; Or although you have enjoyed the preferential tax policy for entrepreneurial employment of retired soldiers, but it is less than 3 years (you can enjoy this deduction until the expiration of 3 years).
3. If the tax preferential amount is enough to offset the corporate income tax of the branch, it can only offset the corporate income tax of the branch, but not the corporate income tax of the head office;
Note: That is, which institution the veterans sign labor relations with, the corresponding tax preferential amount can be deducted.
4. Calculation method of tax preference: the tax reduction and exemption degree of enterprise nucleic acid = the number of working months of each self-employed retired soldier in this unit this year/12* specific quota.
(Take the maximum amount of 9000 yuan as an example. For example, Kobayashi signed a five-year labor contract in his own company in February, and paid social insurance premiums in that month, so the total tax reduction and exemption =112 * 9000 = 8250 yuan. )
5. Documents to be kept for future reference include: the original certificate of retired military personnel, a copy of the labor contract, the record of paying social insurance for employees, and the work schedule of self-employed retired military personnel in the unit this year.