1. Laid-off workers, demobilized soldiers, new laborers, rural laborers, people from "zero-employment families", disabled people who have the ability to work and the desire to find employment, and other people with employment difficulties who cultivate self-employed subjects, set up business entities in industries permitted by laws and regulations, or obtain individual business licenses to engage in initial self-employment activities are all the support objects to encourage initial self-employment. The initial self-employment mentioned in this notice refers to the practical activities of supporting objects to establish business entities or engage in individual industrial and commercial operations in Nanjing in accordance with laws, regulations and policies, and realize self-employment for the first time. 2, unless otherwise stipulated by laws and regulations, the minimum registered capital is reduced to 30,000 yuan if the support object of self-employment applies for the establishment of a limited liability company; Unless otherwise stipulated by laws and regulations, the registered capital can be put in place by stages. The initial contribution of all shareholders of the company is at least 20% of the registered capital, and the rest is fully paid by shareholders within 2 years from the date of establishment of the company. 3, self-employment support object to bid for private enterprises, shareholders are natural persons in this suburban county, no longer required to submit temporary residence permits; Applicants for individual industrial and commercial households will no longer issue temporary business licenses for household registration reasons, but will all issue formal business licenses. Business registration will no longer be carried out for rural mobile vendors who are legally operating, and mobile vendors such as farmers who sell their own agricultural and sideline products in cities. 4, allowing patents, trademarks, copyrights and other intellectual property rights and scientific and technological achievements and other forms permitted by laws and regulations. The contribution of intellectual property rights, scientific and technological achievements, etc., can be agreed by the investors through consultation after being evaluated by social specialized institutions, and its proportion in the registered capital of the company is not limited, but the monetary contribution shall not be less than 30% of the registered capital of the company. Intellectual property rights can be used as collateral to lend to banks, investment and financing institutions after being assessed and determined by specialized institutions, and banks, investment and financing institutions should give support to promote the transformation and implementation of patented technologies and products. Second, the implementation of tax relief 5, laid-off workers engaged in self-employment, in accordance with the provisions of the "Notice on the implementation of preferential charging policies for laid-off workers and college graduates engaged in self-employment" (Su Caizong [2006] No.8, Su Jiafei [2006] No.46), all administrative fees belonging to management, registration and license categories are exempted. 6, college graduates engaged in self-employment, and the date of registration in the industrial and commercial departments is within 2 years after graduation, and within 3 years from the date of registration in the industrial and commercial departments, they are exempt from various administrative fees for registration, management and licenses. Specifically, it shall be implemented in accordance with the Notice on Implementing Preferential Charging Policies for Laid-off Workers and College Graduates who are engaged in Self-employed (Su Caizong [2006] No.8 and Su Jiafei [2006] No.46). 7. Self-employed individual industrial and commercial households founded by demobilized soldiers in cities and towns shall be exempted from registration, license and management fees within 3 years on the basis of the Self-employed Certificate of Retired Soldiers in Cities and Towns from the date of approval by the industrial and commercial departments. 8. Before the end of 2008, those who hold the Re-employment Concession Card to engage in self-employment (except for construction, entertainment, real estate sales, transfer of land use rights, advertising, housing agency, sauna, massage, Internet cafes and oxygen bars) will be deducted from the actual business tax, urban maintenance and construction tax, education surcharge and personal income tax that should be paid in that year according to the limit of 8,000 yuan per household per year, and the maximum period will not exceed 3 years. 9, to carry out self-employment and family entrepreneurship of the new labor force, who receive the "re employment concession card", can enjoy the relevant preferential tax policies for re employment. Science and technology enterprises or science and technology consulting intermediary service institutions founded by college students who drop out of school can be exempted from enterprise income tax for 2 years according to regulations; The income from technical consultation, technology transfer and related technical service business shall be exempted from business tax, urban maintenance and construction tax and education surcharge after the technology transaction contract is confirmed by the competent department of science and technology and reported to the competent local tax bureau for the record. 10. Demobilized military cadres engaged in self-employment shall be exempted from business tax and personal income tax for three years after receiving the tax registration certificate with the approval of the competent tax authorities. 1 1 Self-employed 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. 12, dependents engaged in self-employed businesses are exempted from business tax and personal income tax within 3 years from the date of receiving the tax registration certificate. 13. If individuals or self-employed individuals are engaged in planting, breeding, feeding and fishing, and the business items fall within the scope of agricultural tax (including agricultural specialty tax) and animal husbandry tax, personal income tax will not be levied for the time being. 14. Raise the threshold for timely payment of value-added tax. The threshold for individual and individual sales of goods is 5,000 yuan per month; The threshold for selling taxable services is 3,000 yuan per month, and the threshold for paying taxes per time is 200 yuan for each (daily) sales. Raise the business tax threshold, and the threshold for paying taxes on time is 5,000 yuan per month; The threshold for paying taxes by time is each time (day) 100 yuan. 15. General taxpayers who sell software products that are developed or produced by themselves and enjoy copyright are entitled to refund the value-added tax at a tax rate of over 3%. 16. Self-produced agricultural products sold by units and individuals are exempt from value-added tax. Agricultural products refer to the primary products of various animals and plants produced by planting, breeding, forestry, animal husbandry and aquaculture. 17, processing services, repair and replacement services provided by individuals with disabilities are exempt from value-added tax. Exemption from business tax on services provided by individuals with disabilities to the society; Personal income tax shall be reduced in accordance with the reduction range and period stipulated by the provincial government for the labor income obtained by individuals with disabilities. Third, give play to the financial guidance effect 18. Persons with employment difficulties who hold the Re-employment Concession Card are engaged in self-employment or flexible employment and meet the prescribed conditions, and enjoy social insurance subsidies in accordance with the new round of employment and re-employment policy for a maximum period of not more than 3 years. 19, the city in the unemployment insurance personnel to carry out initial self-employment, and business for more than a year, can be given a one-time business subsidy of 2000 yuan, the required funds according to the personnel's household registration, respectively, by the city, county (District) commitment. 20, the city's "low-income" people with employment difficulties to apply for business licenses, to carry out initial self-employment, the monthly per capita household income is lower than the local minimum living standard 1.5 times, but higher than the local minimum living standard, keep the minimum living allowance unchanged for 6 months, and withdraw from the security in the seventh month; If the monthly per capita income of a family after starting a business is more than 0/.5 times of the local minimum living standard/kloc-0, the minimum living allowance will remain unchanged for 3 months, and it will be withdrawn in the fourth month. 2 1, rural employment difficulties groups such as "low-income" households, low-income pure peasant families and rural single-parent families in this city, and those who start their own businesses according to law and start their own businesses for more than 1 year, will be given a one-time business start-up subsidy of 1000 yuan per household. 22, the implementation of the "training plan for thousands of initial entrepreneurs", during the "Eleventh Five-Year Plan" period, entrust vocational training institutions to support and encourage those who have certain vocational skills and entrepreneurial aspirations in the initial self-employment objects to carry out entrepreneurship training. According to the training qualification rate and successful entrepreneurial rate, the city, district and county will give entrepreneurship training subsidies, and the specific measures will be formulated separately. 23. Persons with disabilities who have obtained industrial and commercial licenses and are engaged in self-employed businesses will be given a one-time subsidy in the employment security fund for the disabled by the districts and counties after being audited by the CDPF. IV. Expanding Financing Channels 24. Laid-off and unemployed workers, demobilized soldiers in cities and towns, and new urban laborers who hold Re-employment Concession Certificate, Employment Registration Certificate or Entrepreneurship Training Qualification Certificate can enjoy small secured loans and interest subsidies in accordance with the existing policies if they have insufficient start-up funds or liquidity for self-employment, as well as those who meet the conditions for partnership and organization for employment. 25. On the basis of the existing small secured loan window set up in the grass-roots labor and social security offices and stations, a small secured loan window will be set up in the personnel department to review and recommend loans to new laborers such as college graduates who start their own businesses in accordance with the existing policies, so as to facilitate college graduates to obtain venture capital. 26. Appropriately expand the discount range of small-sum secured loans. On the basis of the original low-profit industries, select industries such as handicraft retail, hardware and plumbing equipment sales, rental services, individual transportation, landscaping, clothing, shoes and hats processing and manufacturing, planting, breeding, etc., which are in line with the government's industrial orientation and suitable for being listed as supporting initial entrepreneurs to start businesses, and give financial discount according to regulations. 27, increase financing support for initial entrepreneurs, arrange 2 million yuan in the SME loan guarantee fund for financing subsidies. The guarantee fee of the guarantee company for the initial entrepreneurs is charged at 1%, and the part less than 2% is subsidized by the fund. V. Encouraging entrepreneurship to promote employment 28. Enterprises or individual industrial and commercial households and other self-employed entities that recruit people with employment difficulties who hold a Re-employment Concession Certificate or an Employment Registration Certificate in this Municipality and sign a labor contract with a term of 1 year or more can give job subsidies within the corresponding period of signing the labor contract according to the actual number of employees; Those who meet the requirements of social insurance subsidies may also apply for social insurance subsidies. 29. If the taxpayer meets the re-employment policy and other preferential income tax policies at the same time, the enterprise shall choose the most favorable income tax reduction or exemption policy for implementation. 30. If people with employment difficulties are recruited by various initial independent entrepreneurial entities, labor dispatch enterprises and labor-intensive processing enterprises, and after the expiration of the original three-year employment and re-employment policy, they renew their labor contracts with the original enterprises or are re-employed by other enterprises, the recruiting enterprises can still continue to enjoy a new round of employment and re-employment support policies such as post subsidies, social insurance subsidies and fee reductions and exemptions according to regulations. 3 1. If the newly established labor and employment service enterprise resettled more than 60% (including 60%) of the laid-off workers in cities and towns in that year, and signed a labor contract with it for more than 1 year (including 1 year), it may be exempted from income tax for 3 years with the approval of the competent tax authorities; After the expiration of the tax exemption period, if the newly laid-off workers accounted for more than 30% (including 30%) of the original employees of the enterprise, and signed a labor contract with them for more than 1 year (including 1 year), the income tax may be halved for 2 years with the approval of the competent tax authorities. 32. For enterprises newly established for the employment of dependents, where the placement of dependents accounts for more than 60% (including 60%) of the total number of enterprises, business tax and enterprise income tax shall be exempted within three years from the date of receiving the tax registration certificate. 33. Newly-established enterprises for the employment of demobilized military cadres who choose their own jobs shall be exempted from business tax and enterprise income tax within three years upon the approval of the competent tax authorities, if the demobilized military cadres who choose their own jobs account for more than 60% (including 60%) of the total number of enterprises. 34. For newly-established commercial retail enterprises engaged in commodity retail and wholesale business, those who resettle self-employed retired soldiers in cities and towns and sign labor contracts with them with a term of 1 year or more can enjoy a fixed tax deduction of 2,000 yuan per year for each self-employed retired soldier who is admitted by the civil affairs department at or above the county level and audited by the tax authorities. If the deduction is insufficient in that year, it can be carried forward to the next year to continue the deduction, but the carry-over period cannot exceed 2 years. 35. For small and medium-sized scientific and technological enterprises registered and established within the administrative division of Nanjing with independent legal personality, and led by scientific and technological personnel, or with a high-level scientific and technological talent team, in the first three years of starting a business, the rapid growth of entrepreneurial enterprises will be promoted by giving financial support to entrepreneurial projects. 36. Units (including sole proprietorship enterprises, partnership enterprises and self-employed households) that resettle the disabled can enjoy relevant preferential tax policies if they meet the requirements stipulated in the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Preferential Tax Policies for Promoting the Employment of Disabled Persons (Cai Shui [2007] No.92). VI. Perfecting the service system for entrepreneurship 37. District and county governments should make full use of all kinds of resources, guide and encourage newly-established trade markets to arrange their business stalls according to a certain proportion of preferential treatment to initial self-employed people. 38, to encourage all kinds of capital to participate in the construction of entrepreneurial carrier, to hold the "re employment concession card" personnel to provide free or low-cost rental business premises, the government to give appropriate support. 39, strengthen the public * * *, private and other vocational training institutions entrepreneurship training quality evaluation, the trainees training qualified rate, the success rate of entrepreneurship and promote employment, etc. into the assessment, give corresponding entrepreneurship guidance and training funding subsidies. 40. Labor and social security and personnel departments at all levels should widely solicit suitable small-scale entrepreneurial projects for the society, and give priority and free recommendation to the initial self-employed people in this city to guide them to start their own businesses and family-based businesses. The sponsors of entrepreneurial projects and entrepreneurial intermediary service institutions shall be subsidized according to the relevant provisions of the Notice on Printing and Distributing the Trial Measures for the Operation and Subsidy of "Nanjing"118 "entrepreneurial projects (No.4 [2004] of Ninglao Social Service). Seven, strengthen the organization and leadership 4 1, strengthen the responsibility of relevant departments at all levels, and encourage and support self-employment to promote employment into the annual assessment objectives of relevant departments at all levels. Municipal development and reform, economy, construction, labor and social security, industry and commerce, national tax, local tax, finance, personnel, science and technology, prices, city appearance, housing management, civil affairs, Nanjing Management Department of the People's Bank of China and other people's organizations, such as trade unions, * * * Youth League, women's federations and disabled persons' federations, should strengthen coordination, supervision and inspection, conscientiously implement various preferential policies and measures to encourage and support entrepreneurship to promote employment, and be initial self-employed persons. 42, the establishment of relevant statistical information system, a comprehensive and timely reflection of the city and county to encourage and support the initial self-employment to promote employment progress, to provide a reliable basis for government decision-making. 43, increase investment in supporting entrepreneurship, in addition to the expenditure arranged by the current entrepreneurship support policy, the municipal, district and county governments should arrange funds to support entrepreneurship and promote employment in the annual employment and re-employment fund budget for entrepreneurship support. District and county governments and relevant municipal departments should integrate all kinds of entrepreneurial support funds, improve the efficiency of fund use, and better promote employment by supporting entrepreneurship. 44. Strengthen the propaganda and guidance of public opinion. Municipal newspapers, radio, television and government websites and other media should open up public welfare special pages and columns, publish policies and information to encourage and support entrepreneurship, popularize successful practices and experiences, cultivate advanced models of tree selection, cultivate and spread entrepreneurial culture, carry forward the entrepreneurial spirit of self-reliance and hard struggle, and stimulate social entrepreneurial passion.