1. The poverty-stricken people who have been included in the national poverty alleviation and development information system;

2 in the human resources and social security department of public employment service agencies registered unemployed for more than half a year;

3. Registered unemployed persons in zero-employment families and families enjoying the minimum working age for urban residents;

4. College graduates in the graduation year. (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, 1 month 1 day to1February 3 1 day).

The enterprise takes 100 key personnel as an example to calculate the tax preferential amount. According to 650 yuan/person-month deductible100 * 650 = 65,000 yuan/month, that is, 6.5 *12 = 780,000 yuan per year, and * * can be deducted for 3 years according to the standard, that is, it can be deducted in the ideal state.