If the taxpayer's annual tax payable is lower than the above deduction limit, the tax reduction or exemption shall be limited to the actual tax paid; If it is greater than the above deduction limit, it shall be limited to the above deduction limit.
The above personnel specifically include: 1. Poor people who have been included in the national poverty alleviation and development information system; 2 in the human resources and social security departments of public employment service agencies registered unemployment for more than half a year; 3. Registered unemployed persons from families with zero employment within working age and families enjoying the minimum living guarantee for urban residents; 4. College graduates in the year of graduation. College graduates refer to the fresh graduates of ordinary colleges and adult colleges and universities that implement higher education; Graduation year refers to the natural year of graduation, that is, February 3 1 day 1 to 1 day.
Second, if an enterprise recruits poor people who have set up a file and set up a card, and those 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 and hold the Employment and Entrepreneurship Certificate or the Employment and Unemployment Registration Certificate (marked with "enterprise tax absorption policy"), and sign a labor contract with them for more than 1 year and pay social insurance premiums according to law, it shall actually recruit them within three years from the month of signing the labor contract and paying social insurance. The quota standard is 6000 yuan per person per year, with a maximum increase of 30%. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government may, according to the actual situation in the region, determine specific quota standards within this scope. The tax basis of urban maintenance and construction tax, education surcharge and local education surcharge is the value-added tax that should be paid before enjoying this preferential tax policy.
The tax deduction calculated according to the above standards shall be deducted from the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax payable by the enterprise in that year. When the deduction is completed, it shall not be carried forward to the next year.
The enterprises mentioned in this notice refer to enterprises and other units that are taxpayers of value-added tax or enterprise income tax.
Third, the State Council Poverty Alleviation Office provides the list of poor people and related information to Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China before June 65438+ 10/5 every year, and State Taxation Administration of The People's Republic of China forwards the relevant information to the tax authorities of all provinces, autonomous regions and municipalities directly under the Central Government. Relying on the national poverty alleviation and development information system, the human resources and social security department verifies the identity information of the poverty-stricken people who have filed the card.
Four, enterprises can apply the preferential tax policies stipulated in this notice, but also can apply other special preferential tax policies to support employment, enterprises can choose to apply the most favorable policy, but not to enjoy it repeatedly.
Verb (abbreviation of verb) The implementation period of tax policy stipulated in this notice is from 201910 to 2021February 3 1. 202 1, 12, 3 1 taxpayers who have enjoyed the preferential tax policies stipulated in this notice for less than three years may continue to enjoy them until the expiration of three years. The Notice of the Ministry of Finance and the State Administration of Taxation of Ministry of Human Resources and Social Security on Continuing to Implement the Tax Policy of Supporting and Promoting Entrepreneurial Employment of Key Groups (Cai Shui [2017] No.49) has been suspended since 20 19 1.
The personnel mentioned in this notice shall not enjoy the preferential tax policies stipulated in this notice if they have enjoyed the preferential tax policies for entrepreneurship and employment of key groups for three years in the previous year; In the last year, the preferential tax policies for entrepreneurship and employment of key groups were less than 3 years, and those who meet the requirements stipulated in this notice can enjoy preferential treatment according to the provisions of this notice until the expiration of 3 years.
Local finance, taxation, human resources and social security departments and poverty alleviation offices should strengthen leadership, make careful arrangements, take vigorously supporting and promoting entrepreneurship and employment of key groups as an important task, take the initiative to publicize and interpret policies, strengthen departmental coordination, and ensure that policies are put in place. At the same time, we should pay close attention to the implementation of tax policies, and report problems to the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Human Resources and Social Security and the State Council Poverty Alleviation Office in time.