The second is to expand the scope of people who enjoy preferential tax policies for self-employed. Compared with the range of people who used to enjoy preferential tax policies for self-employment according to special groups, the definition of the applicable object of the new preferential tax policies for self-employment is based on the unemployment registration in public employment service institutions for more than half a year, that is, from laid-off workers and a few urban poor groups to all those who are included in the employment and unemployment registration management system. Key employment groups such as laid-off workers, college graduates, migrant workers, people with employment difficulties, zero-employment families, and registered unemployed people who enjoy the minimum living guarantee for urban residents are all covered by the new employment tax preferential policies. At the same time, in order to support and encourage college graduates to start their own businesses, college graduates within the graduation year will also be included in the scope of application of preferential tax policies for starting their own businesses.
The third is to maintain the original preferential policies. We will continue to make good use of the preferential tax policies for reemployment of laid-off workers. For those who engage in self-employment with the Employment and Unemployment Registration Certificate, 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 in turn according to the annual limit of 8,000 yuan per household within 3 years. For processing enterprises in commercial enterprises, service-oriented enterprises, labor employment service enterprises and small business entities with processing nature in street communities, in the newly added posts, if the newly recruited personnel with employment and unemployment registration certificates signed labor contracts with them for more than 1 year and paid social insurance premiums according to law, business tax, urban maintenance and construction tax, education surcharge and enterprise income tax will be deducted in turn according to the actual number of employees within three years. The quota standard is 4000 yuan per person per year, which can fluctuate by 20%. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall, according to the actual situation in the region, determine specific quota standards within this scope.
The fourth is to further standardize the management of preferential tax policies. Taking the employment unemployment registration certificate as the main basis for enjoying preferential policies, it embodies inclusiveness in the object of enjoyment, highlights standardization in the management mode, and closely combines the public employment service function with tax collection and management, which adapts to the new situation and new requirements of China's employment work at present. At the same time, by setting industry restrictions and strengthening the management of employment unemployment registration certificate and college graduates' self-employment certificate, the operability and controllability of preferential policies have been further improved and loopholes in tax collection and management have been avoided.
According to the circular, the approval period of preferential tax policies is 2011to 20 13 12 3 1. 201February 3 1 day, if the preferential tax policy has not expired, it can continue to be enjoyed until the expiration of three years. On February 3, 20 10, those who failed to implement the preferential tax policy for re-employment of laid-off and unemployed people can continue to enjoy it until the expiration of three years. In order to ensure the smooth implementation of preferential employment tax policies, the circular also stipulates that State Taxation Administration of The People's Republic of China will work with the Ministry of Finance, Ministry of Human Resources and Social Security and the Ministry of Education to formulate and issue specific implementation measures.