Some views on starting a business in Hangzhou
Zheng Hang [2008] No.7
District and county (city) people's governments, municipal government departments and directly affiliated units:
In order to thoroughly implement the three-year action plan for college graduates' entrepreneurship, accelerate the strategy of "strengthening the city with talents", lead "harmonious entrepreneurship", promote employment through entrepreneurship, create a paradise for college students' entrepreneurship, and promote the sound and rapid economic and social development of our city, we hereby put forward the following opinions on encouraging and supporting college students to start businesses in Hangzhou.
I. Implementing preferential policies for industrial and commercial registration.
(1) Opening a green channel for industrial and commercial registration. Set up a special window for college students' industrial and commercial registration in the registration hall of the Municipal Administration for Industry and Commerce and the municipal industrial and commercial branches to provide one-stop service; Arrange special personnel to be responsible for the registration of college students' entrepreneurship in the service windows of various industrial and commercial offices.
(two) the implementation of industrial and commercial registration is free. For self-employed and self-employed college students, the industrial and commercial departments are exempt from administrative fees such as registration, management and licenses; For college students to start their own businesses, the industrial and commercial departments are exempt from administrative fees such as registration and licenses.
(3) Relaxing market access conditions. Unless otherwise stipulated by laws, administrative regulations and legally established administrative licenses, the minimum registered capital of an enterprise shall be reduced to 30,000 yuan. Encourage college students to invest in intellectual property, physical objects, scientific and technological achievements and other assessable assets at a fixed price; Allow college students to start their own businesses with equity pledge.
(4) Relax the restrictions on business premises. Allow college students to rent and use the corresponding venues in colleges and universities as business premises to register.
Second, increase funding for entrepreneurship.
(1) Optimize the entrepreneurship funding policy. Improve the implementation measures of entrepreneurship funding for college graduates in Hangzhou, and refer to the entrepreneurship project funding policy of college students incubating in school and transforming in Hangzhou. If a college student's entrepreneurship project applies for free entrepreneurship funding, it can be given a subsidy of less than 200,000 yuan after evaluation. At the same time, simplify the allocation process of venture capital, allocate 70% in the first phase, and then allocate the rest after the first phase of funds pass the audit or audit. District-level matching funds should be in place within 1 month after the issuance of the municipal venture capital documents.
(two) the implementation of rent subsidies. Newly established college students' self-employed enterprises shall be provided with business premises within 50 square meters free of charge by the local government (Development Zone Management Committee) of the Pioneer Park within two years; If you rent a house outside the Pioneer Park to start a business, the local taxation finance will give rent subsidies within two years. The subsidy standard is 1 yuan /m2 in the first year? Subsidy 0.5 yuan /m2 in the first and second years? Days (if the actual leased area exceeds 100 square meter, it shall be calculated as 100 square meter; If the rent subsidy exceeds the actual rental fee, it shall be subsidized according to the actual rental fee).
(three) the implementation of exhibition subsidies. Encourage college students to start their own businesses and participate in various exhibitions. For all kinds of domestic and international exhibitions held or undertaken by the municipal government (or approved by the municipal government), the local finance will subsidize 50% of the booth fee after being approved by the local government department where the enterprise pays taxes. The maximum subsidy for a single enterprise is 30,000 yuan per year, which can be subsidized for three consecutive years.
(4) Implement preferential policies for incubators. The recognized municipal college student pioneer park is funded by the municipal finance for 500,000 yuan at one time; Pioneer Park and enterprises entering the park can enjoy relevant support policies with reference to the Notice of the General Office of Hangzhou Municipal People's Government on Printing and Distributing the Implementation Measures for Further Accelerating the Development of Science and Technology Business Incubators (Hangzhou Zhengban [2006] No.26).
(five) to encourage the application for domestic and foreign patents. Hangzhou university students who have obtained patents at home and abroad and their self-employed enterprises can obtain patents according to the Notice on Printing and Distributing (Hang Kezhi [2007] 126, Hang Caijiao [2007] No.572) and apply for patent grants and awards.
(6) Give play to the supporting role of the venture capital guiding fund. Actively guide the establishment of angel investment funds and strengthen the support for college students to start their own businesses. Effectively operate the municipal venture capital guidance fund, amplify the leverage effect of financial funds, increase the supply of venture capital, guide social funds to invest in entrepreneurial innovation enterprises and projects through various venture capital institutions, and provide financial support for college students' self-employed enterprises in the initial stage.
Three. Implement preferential tax and fee policies
(1) Opening a tax green channel. Provide green channels and convenient services for college students to start businesses, apply for tax registration certificates free of charge, and provide registration training.
(2) Make full use of various preferential tax and fee policies.
1. Create a new software manufacturing enterprise. Newly established software manufacturing enterprises for college students shall be exempted from enterprise income tax in the first and second years from the profit-making year, and the enterprise income tax shall be halved in the third to fifth years. Wages and training expenses of software production enterprises can be deducted according to the facts when calculating taxable income. For general taxpayers who sell their own software products, VAT will be levied at the statutory tax rate of 65,438+07% before 2065,438+00, and the part with actual tax burden exceeding 3% will be refunded immediately to support enterprises to develop software products and expand reproduction. Integrated circuit design enterprises are regarded as software enterprises and enjoy preferential income tax policies for software enterprises.
2. Small and low-profit enterprises. Enterprise income tax is levied at a reduced rate of 20% for enterprises established by college students in industries that are not restricted or prohibited by the state: industrial enterprises with annual taxable income not exceeding 300,000 yuan, employees not exceeding 100 and total assets not exceeding 30 million yuan; Other enterprises with an annual taxable income of no more than 300,000 yuan, no more than 80 employees and total assets of no more than 6,543,800 yuan.
3. High-tech enterprises. The enterprise income tax shall be levied at the reduced rate of 15% on the state-supported high-tech enterprises founded by college students. Newly-established high-tech enterprises can be exempted from property tax, urban land use tax and special funds for water conservancy construction within 3 years from the date of new office 1. If it is really difficult for the scientific and technological innovation enterprises established to pay property tax, urban land use tax and special funds for water conservancy construction according to the regulations, they may be reduced or exempted after being approved according to the tax management authority.
4. Technology trading enterprises. Income from technology transfer, technology development business and related technical consultation and technical service business of college students' self-employed enterprises shall be exempted from business tax. For eligible technology transfer income, the part that does not exceed 5 million yuan in each tax year shall be exempted from income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
5. Service enterprises. Except in service-oriented enterprises (housing agency, advertising, pawn, sauna, massage, oxygen bar, etc.). ) founded by college students independently, among the newly-added posts, those who hold the Hangzhou Employment Assistance Certificate and clearly enjoy the tax support policy of the year are new recruits, who sign labor contracts with them for more than 1 year and pay social insurance premiums according to law, and the business tax, urban maintenance and construction tax and education surcharge are deducted in turn according to the actual number of recruits. Cultural enterprises such as newspapers, publishing, distribution, radio and television, movies, screenings and performing arts encouraged by the government shall be exempted from enterprise income tax for three years. Eligible cultural groups can pay enterprise income tax on a consolidated basis. Eligible chain cultural enterprises can uniformly pay value-added tax and income tax. Creative and cultural industrial bases, cultural enterprises with difficulties, and industrial and creative industries and bases with difficulties in paying taxes according to regulations may, with the approval of local tax authorities, reduce or exempt property tax, urban land use tax and special funds for water conservancy construction as appropriate. Chain supermarkets can be exempted from property tax, urban land use tax and special funds for water conservancy construction from the date of new office 1 to 3 years.
6. Agricultural enterprises. The income of leading agricultural enterprises in poverty alleviation at the provincial level and key agricultural leading enterprises confirmed by the government at or above the county level engaged in planting, breeding and primary processing of agricultural and forestry products (the specific scope is determined according to the relevant documents of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China), and it is indeed difficult to pay taxes according to regulations. Property tax, urban land use tax and special funds for water conservancy construction can be reduced or exempted with the approval of local tax authorities. The income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects shall be exempted or reduced in accordance with regulations. Engaged in planting vegetables, grains, potatoes, oil, beans, cotton, hemp, sugar, fruits and nuts, breeding new varieties of crops, planting Chinese herbal medicines, planting trees, raising livestock and poultry, collecting forest products, irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization, operation and maintenance of agricultural machinery, and other agricultural, forestry, animal husbandry and fishery service projects. Engaged in the cultivation of beverage crops and spice crops such as flowers and tea, mariculture, inland aquaculture, etc. , the income will be levied enterprise income tax by half. The income of provincial agricultural science and technology enterprises engaged in technology transfer, technical training, technical consultation, technical service and technology development business may be exempted from special funds for water conservancy construction with the approval of local tax authorities. Agricultural products circulation enterprises, if it is indeed difficult to pay taxes according to the regulations, can reduce or exempt property tax, urban land use tax and special funds for water conservancy construction with the approval of local tax authorities.
7. Individual industrial and commercial households. If the monthly sales (turnover) is less than 5,000 yuan, it shall be exempted from value-added tax and business tax. College students who provide personal services or engage in self-employment may, with the approval of the local tax authorities, reduce or exempt the special funds for water conservancy construction.
(three) the implementation of tax incentives for R&D expenses plus deduction. If the research and development expenses incurred by college students' self-employed enterprises for developing new products, new technologies and new processes have not formed intangible assets, they will be deducted according to 50% of the research and development expenses on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets. If the actual technical research and development expenses incurred in that year are insufficient to be deducted, they can be deducted within 5 years in accordance with the provisions of the tax law.
Fourth, improve the entrepreneurial service.
(1) Open a green channel for personnel services. Open a green channel for college students' personnel services, support college students' self-employed enterprises to introduce talents, give policy guidance to the talents they introduce in terms of household registration and residence permit for talents, and handle special and urgent matters within the scope of policy provisions; Set up college students' entrepreneurship columns in Hangzhou Personnel Network, Hangzhou Talent Network and Hangzhou Graduate Employment Network to provide comprehensive and timely information for college students' entrepreneurship. Give full play to the talent service and entrepreneurship support functions of talent service institutions at all levels and employment and entrepreneurship service institutions for college graduates, strengthen the entrepreneurial guidance service for college students in the city, and provide free entrepreneurial consultation for college students with entrepreneurial intentions; Free of charge for college students to start their own businesses to provide three years of personnel agency services. College students' self-employed enterprises can participate in the large-scale talent recruitment fair organized by the municipal personnel department for free within three years, and publicize the corporate image and release recruitment information for free in Hangzhou Talent Network and Hangzhou Graduate Employment Network.
(2) Give play to the role of college students' pioneer park. Give full play to the leading and exemplary role of the National University Science Park in supporting college students' entrepreneurship, encourage the district to cooperate with the National University Science Park and universities in various ways to build college students' pioneer parks, and encourage qualified enterprises to establish college students' pioneer parks. College Students Pioneer Park should actively create conditions to provide "one-stop" services such as policy consultation, application for various support funds, enterprise registration and industrial and commercial financing for enterprises in the park, and establish smooth channels for college students to start their own businesses, such as venture financing, achievement transformation and project cooperation transactions. Those who have made outstanding contributions to the College Students Pioneer Park shall be commended and rewarded by the municipal government.
(three) to carry out entrepreneurship education and skills training for college students. Accelerate the transformation and upgrading of municipal colleges and universities, launch the KAB course of entrepreneurship education for college students, and advocate the "double certificate system" for academic qualifications and skill certificates; Piloting the credit system of entrepreneurship education for college students; Open an "entrepreneurial talent incubation class".
(4) Implementing entrepreneurship training for college students. Conscientiously implement the spirit of "Guiding Opinions of the General Office of Hangzhou Municipal People's Government on Implementing the Entrepreneurship Training Project for 10,000 College Students in Hangzhou" (Hangzhou Zhengban Letter [2008]161No.), implement the entrepreneurship training policy, increase the entrepreneurship training for college students, and effectively improve their entrepreneurial ability.
(5) Holding a college student entrepreneurship competition. Based on the background of Hangzhou's economic and social development, and guided by the development projects encouraged in the Catalogue of Hangzhou's Industrial Development Orientation, an entrepreneurial competition for college students (including graduate students and fresh graduates) is held every year in colleges and universities across the country to attract college students to take root in Hangzhou and start businesses in Hangzhou. Reward the winning project team and give priority to relevant venture capital institutions. If the entrepreneurial project of the winning project team has landed in Hangzhou or is already being implemented, it will enjoy the preferential policies of this opinion. For the projects transformed in Hangzhou and obtained venture capital, the venture capital guiding fund will follow up the investment according to the proportion of the actual investment of venture capital enterprises within 30%. If the winning project team establishes a start-up, priority can be given to Hangzhou science and technology business incubator.
(six) the implementation of the "entrepreneurial mentor" system for college students. Further promote the entrepreneurial tutor system for college students and expand the team of entrepreneurial tutors. The competent department of entrepreneurship training will hire entrepreneurship training teachers, successful entrepreneurs and experts from relevant government departments to help college students improve their entrepreneurial practice ability, give full play to the role of Hangzhou College Students' Entrepreneurship Club, support college students to start their own businesses and cultivate future entrepreneurs.
(7) Improve the entrepreneurial service platform. Hangzhou Administrative Service Center has opened a service window for college students' entrepreneurship, providing one-stop service for college students' entrepreneurship. Hangzhou administrative service center for examination and approval of college students' entrepreneurial projects, by the city investment project approval agency service center to provide full agency services. Hangzhou Venture Capital Service Center and China Venture Capital Network should take the initiative to provide various venture capital services for college students.
(eight) focus on solving the housing problem. Eligible entrepreneurial college students can apply for economic rental housing such as entrepreneurial talents (college graduates) apartments according to regulations. Eligible entrepreneurial college students with doctoral degrees can apply for the purchase of special housing for the introduction of talents according to regulations. Conditional districts (development zones) should provide limited-price commercial housing for entrepreneurial college students and solve the housing difficulties of entrepreneurial college students through multiple channels.
(9) Strengthen organizational leadership. Further implement the system of city leaders contacting college students' enterprises to provide help and guidance for college students' entrepreneurship. Adjust the coordination group for the employment of college graduates to the coordination group for the employment and entrepreneurship of college graduates, enrich the member units, strengthen the overall coordination of college students' entrepreneurship, and study and solve major problems in promoting college students' entrepreneurship. All departments should innovate service forms, optimize service contents and strengthen coordination within the scope of their duties, so as to provide all-round quality services for college students to start businesses in Hangzhou.
Verb (abbreviation of verb) supplementary clause
(1) The term "self-employment of college students in Hangzhou" as mentioned in this opinion refers to the following conditions for college students in ordinary colleges and universities and those who have graduated within five years (graduation time is in 2005 or later) to start a business or engage in individual industrial and commercial operations in Hangzhou:
1. Engaged in non-prohibited and non-restricted development projects in the current industrial development-oriented catalogue of our city.
2. To start a business in Hangzhou, a college student must be the legal representative of the enterprise, and the total contribution of the core members of the college student entrepreneurship team shall not be less than 30% of the registered capital.
(2) The enjoyment period of preferential policies such as exhibition subsidies, rental subsidies and free personnel services in this opinion shall be calculated from the date of industrial and commercial registration.
(3) Counties (cities) can refer to this opinion and formulate relevant policies to encourage and support college students' entrepreneurship according to the actual situation. The relevant departments of the city should formulate and improve the relevant implementation rules according to this opinion.
(four) this opinion is interpreted by the municipal personnel, finance and taxation, industry and commerce, labor and social security departments within the scope of their functions.
(five) the preferential policies involved in this opinion, in case of national policy adjustment, according to the new policy implementation.
(VI) This opinion shall take effect on June 65438+ 10/day, 2008.
Press release issued on 8 December 2008