According to relevant regulations: "1. Hold the employment and entrepreneurship certificate (indicating the tax policy of self-employment or the tax policy of self-employment within the graduation year) or the employment and unemployment registration certificate (indicating the tax policy of self-employment or attaching the self-employment certificate of college graduates) obtained before 20 15127. The ceiling standard can be increased by 20%, and the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can determine the specific ceiling standard within this scope according to the actual situation in the region and report it to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
If the taxpayer's annual tax payable is lower than the above deduction limit, it 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-mentioned personnel refer to: (1) those who have been registered as unemployed in the public employment service agency of the Ministry of Human Resources and Social Security for more than half a year. (2) registered unemployed persons from families with zero employment within working age and families enjoying the minimum living guarantee for urban residents. (3) College graduates in the year of graduation. College graduates refer to students who graduated from ordinary institutions of higher learning and adult institutions of higher learning; Graduation year refers to the natural year of graduation, that is, February 3 1 day 1 to 1 day.
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