1. Newly established service enterprises (excluding advertising, sauna, massage, Internet cafes and oxygen bars) for the employment of retired soldiers in self-employed towns have reached more than 30% of the total number of employees in the current year, and signed labor contracts with them for more than 1 year. Upon confirmation by civil affairs departments at or above the county level and review by tax authorities, business tax and attached urban maintenance and construction tax will be exempted within 3 years.
2. For the newly-established commercial retail enterprises that employ self-employed retired soldiers in cities and towns, if the newly-employed retired soldiers in cities and towns reach more than 30% of the total number of employees in that year and sign labor contracts with them 1 year or more, they will be exempted from urban maintenance and construction tax and education surcharge within three years after being identified by the civil affairs departments at or above the county level and audited by the tax authorities.
3. After the Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Civil Affairs and other departments on Supporting Retired Soldiers in Cities and Towns to Seek Self-employment (Guo Ban Fa [2004]10) is issued, retired soldiers in cities and towns who seek self-employment can enjoy the following preferential tax policies:
(1) Those who are engaged in self-employment (excluding 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.
(two) engaged in barren hills, wasteland, wasteland, barren water development, shall be exempted from agricultural tax within 3 years from the profit-making year.
(three) engaged in planting and aquaculture, the personal income tax payable shall be implemented in accordance with the provisions of the state on personal income tax for planting and aquaculture.
(4) Those engaged in agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training, and breeding and disease prevention of poultry, livestock and aquatic animals shall be exempted from business tax according to the current business tax regulations.
The above-mentioned newly established enterprises refer to the newly established enterprises after the issuance of the Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Civil Affairs and other departments on Supporting the Self-employed Preferential Policies for Retired Soldiers in Cities and Towns (Guo Ban Fa [2004]10). The merger, division, restructuring, reorganization, expansion, relocation, production conversion, absorption of new members, change of leadership or affiliation, change of enterprise name, etc. of the original enterprise cannot be regarded as a new enterprise.
The above-mentioned service-oriented enterprises refer to enterprises engaged in business activities stipulated in the current business tax "service industry".
The above-mentioned commercial retail enterprises refer to commercial retail enterprises that have commodity business premises and counters, do not produce their own commodities, and directly face the final consumers, including department stores, supermarkets, retail stores, etc. , directly engaged in comprehensive commodity sales.
The above-mentioned self-employed retired soldiers in cities and towns refer to those who meet the conditions of urban resettlement, sign the Agreement on Self-employment of Retired Soldiers with the civil affairs department of the resettlement place, and receive the Self-employment Certificate for Retired Soldiers and Non-commissioned Officers in Cities and Towns.
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, enjoy relevant business tax preferential policies in accordance with the provisions of newly established service-oriented enterprises.