Encourage retired soldiers in cities and towns to start their own businesses. Retired soldiers in cities and towns who meet the requirements of self-employment can be given tax registration certificate fee and business tax relief, urban maintenance and construction tax, education surcharge and personal income tax.
Relevant policies and regulations
Retired soldiers in cities and towns who are engaged in self-employment (except construction, entertainment, advertising, sauna, massage, Internet cafes and oxygen bars) shall be exempted from business tax, urban maintenance and construction tax, education surcharge and personal income tax within 3 years from the date of receiving the tax registration certificate.
Retired soldiers in cities and towns are engaged in agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, and poultry, livestock, aquatic animal breeding and disease prevention business are exempt from business tax.
Self-employment refers to the self-employment behavior of less than 7 employees (including 7 people). Retired soldiers in cities and towns who engage in self-employment and employ more than 8 people (including 8 people), regardless of whether their business licenses are marked as individual industrial and commercial households, should enjoy relevant business tax preferential policies in accordance with the provisions of newly established service-oriented enterprises.
Engaged in self-employment (except construction, entertainment, real estate sales, land use right transfer, advertising, housing agency, sauna, massage, Internet cafe, oxygen bar, etc.). ), the tax registration certificate fee will be exempted within 3 years from the date of first registration in the industrial and commercial department.
Military parents can enjoy preferential policies for military families. Can be handled in accordance with the provisions of the Civil Affairs Bureau.
You can do it at the beginning of your business.
In the initial stage of the enterprise, dependents, retired soldiers, etc. Can enjoy tax incentives for key groups to start businesses and obtain employment. The state also has many preferential policies to reduce or exempt taxes and fees for retired soldiers, demobilized cadres, family members of the army and enterprises that solve their employment problems.
You can enjoy the tax policy because your son should enjoy the tax exemption policy when he is a soldier, and his parents are ordinary employees. In this respect, he should also enjoy the tax exemption policy, so that his son can feel at ease as a soldier and his family can make more contributions to protecting the country and defending the country.
Citizens must perform military service. Paying taxes is the obligation of enterprises, and children's military service is not directly related to whether enterprises reduce or exempt taxes.
Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
People's Republic of China (PRC) Military Service Law
Article 11 The number, requirements and time of annual enlistment for active service throughout the country shall be stipulated by orders issued by the State Council and the Central Military Commission (CMC) (hereinafter referred to as the Central Military Commission). The local people's governments at or above the county level shall organize military service organs and relevant departments to set up conscription agencies and be responsible for organizing and implementing conscription work.
Twelfth male citizens who have reached the age of 18 years before1February 3 1 every year shall be recruited for active service. Those who have not been recruited in that year can still be recruited for active service before the age of 22, and the recruitment age of ordinary college graduates can be relaxed to 24. According to the needs of the army, female citizens may be recruited for active service in accordance with the provisions of the preceding paragraph. According to the needs of the army and on my own initiative, citizens who have reached the age of1February 3 1 day, but have not reached the age of 17 18 can be enlisted for active service.
Article 14 During conscription, citizens eligible for enlistment shall, in accordance with the notice of the military service organs of counties, autonomous counties, cities and municipal districts, go to the designated physical examination stations for physical examination on time. Citizens who meet the conditions for active service shall be enlisted for active service with the approval of the military service organs of counties, autonomous counties, cities and municipal districts.