There are three new breakthroughs in the preferential policies for college graduates to start their own businesses issued by 20 1 1:
1. China introduced preferential tax policies for college students' self-employment for the first time. All countries in the world attach great importance to college students' entrepreneurship, and the United States, Japan, Britain and other countries have tax relief policies for college students' innovation and entrepreneurship. The new policy fills the gap in the support policy for college students' entrepreneurship in China.
2. For the first time, the preferential policies for entrepreneurship cover college students who start businesses in school within the graduation year. With the vigorous development of entrepreneurship education, the number of college students starting businesses is increasing, while the previous support policies were only aimed at social workers. 20 1 1 The state provides a free ride for college students who start businesses at school, so that they can start businesses earlier and faster.
3. The first online application is convenient and quick, which fully embodies the working concept of "Quality Service Year for College Graduates Employment" of the Ministry of Education. It is reported that in 20 1 1 year, the Ministry of Education will continue to focus on innovation and entrepreneurship education and college students' self-employment. Minister Yuan Guiren stressed that it is necessary to "do a good job in the examination and issuance of college graduates' self-employment certificates, do a good job in implementation, and fully support college graduates to start their own businesses."
Extended data
Notice on continuing to implement tax policies to support and promote entrepreneurship and employment of key groups
Article 1 Anyone who holds the Employment and Entrepreneurship Certificate (indicating the tax policy for self-employment or the tax policy for self-employment within the graduation year) or the Employment and Unemployment Registration Certificate (indicating the tax policy for self-employment or attaching the certificate for self-employment of college graduates) to engage in self-employment shall, according to the annual limit of 8,000 yuan per household, deduct the actual value-added tax, urban maintenance and construction tax and education fee that should be paid in that year in turn within three years.
The maximum quota 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 specific quota standards within this scope according to the actual situation in the region, and report them 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 those who have been registered as unemployed for more than half a year in the public employment service agency of the human resources and social security department; Registered unemployed persons within the working age of zero-employment families and families enjoying the minimum living guarantee for urban residents; 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.
Article 3 Persons who enjoy the above preferential policies shall apply for the Employment and Entrepreneurship Certificate according to the following provisions:
(1) According to Article 63 of the Regulations on Employment Service and Employment Management (Order No.24 of Ministry of Human Resources and Social Security), urban permanent residents who have the ability to work, have employment needs and are unemployed within the legal working age shall register for unemployment at public employment service agencies and apply for the Employment and Entrepreneurship Certificate. The registered unemployed of zero-employment families and urban low-income families shall be indicated by public employment service agencies in their employment and entrepreneurship certificates.
(two) in the graduation year, college graduates apply for employment and entrepreneurship certificates from public employment service institutions with their student ID cards, or entrust college employment guidance centers to apply for employment and entrepreneurship certificates from public employment service institutions according to regulations; During the graduation year, college graduates go directly to public employment service institutions to apply for employment and entrepreneurship certificates after leaving school.
(3) After the above-mentioned personnel apply for relevant vouchers, the human resources and social security department of the employment and entrepreneurship place shall verify the scope of personnel, employment and unemployment status, and the policies they have enjoyed, and mark the words "self-employment tax policy", "self-employment tax policy within the graduation year" or "enterprise absorption tax policy" on the employment and entrepreneurship certificate, which can be added at the same time; The competent tax authorities shall affix a seal on the employment and entrepreneurship certificate, and indicate the time of tax reduction or exemption.
Baidu encyclopedia-preferential policies for college students' entrepreneurship
China government network-notice on continuing to implement tax policies to support and promote entrepreneurship and employment of key groups