Legal basis: Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and Veterans' Department on Further Supporting Self-employed Retired Soldiers' Entrepreneurial Employment. 1. Self-employed retired soldiers engaged in self-employed businesses will be deducted from the actual paid value-added tax, urban maintenance and construction tax, additional education fees and local education fees within three years (36 months, the same below) according to the annual limit of12,000 yuan per household. 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 the specific quota standard within this range according to the actual situation in the region.
If the taxpayer's annual tax payable is lower than the above deduction limit, the tax reduction or exemption 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. If the actual operating period of the taxpayer is less than 1 year, the tax reduction and exemption limit shall be converted monthly. The conversion formula is: tax reduction and exemption limit = annual tax reduction and exemption limit ÷ 12× actual operating months. The tax basis of urban maintenance and construction tax, education surcharge and local education surcharge is the value-added tax that should be paid before enjoying this preferential tax policy.
Second, if an enterprise recruits self-employed retired soldiers, signs a labor contract with a term of 1 year or more and pays social insurance premiums according to law, from the month when the labor contract is signed and social insurance is paid, the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax concessions will be deducted in turn according to the actual number of recruits within three years. The quota standard is 6000 yuan per person per year, with a maximum increase of 50%. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government may, according to the actual situation in the region, determine specific quota standards within this scope.
Enterprises should calculate the total amount of tax reduction and exemption according to the number of employees and the time of signing labor contracts, and deduct the value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge in turn within the total amount of tax reduction and exemption every month. If the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge paid by enterprises are less than the total amount of tax reduction and exemption, they shall be limited to the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge; If the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge are greater than the total amount of tax reduction or exemption, they shall be limited to the total amount of tax reduction or exemption.
At the end of the tax year, if the value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge actually reduced or exempted by the enterprise are less than the total amount of tax reduction or exemption, the enterprise income tax shall be deducted according to the difference when the enterprise income tax is settled. If the deduction is not completed in the current year, it will not be carried forward to the next year.
Self-employed retired soldiers who have worked in enterprises for less than 1 year shall be reduced or exempted on a monthly basis. The calculation formula is: the total amount of tax reduction and exemption in enterprise accounting = σ, and each self-employed retired soldier in this unit works this year ÷ 12× specific quota standard.
The tax basis of urban maintenance and construction tax, education surcharge and local education surcharge is the value-added tax that should be paid before enjoying this preferential tax policy.