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. Those who have enjoyed preferential tax policies for entrepreneurship and employment of key groups for three years in the last year will no longer enjoy the preferential tax policies stipulated in this notice; In the last year, those who enjoyed preferential tax policies for entrepreneurship and employment of key groups for less than 3 years and met the conditions stipulated in this notice can enjoy preferential treatment until the expiration of 3 years.
College graduates can apply to the human resources and social security department at or above the county level (including the county level, the same below) with the Employment and Entrepreneurship Certificate and the Registration Permit for Individual Industrial and Commercial Households (if the integration of the two certificates has not been completed, a tax registration certificate is required). The human resources and social security departments at or above the county level shall, in accordance with the provisions of the document Caishui [2065438+09] No.22, verify whether they enjoy the preferential tax policies for entrepreneurship and employment of key groups.
In line with the conditions stipulated in the document Caishui [2065438+09] No.22, the "tax policy for self-employment in graduation year" shall be indicated on the employment and entrepreneurship certificate. You can enjoy it by self-declaration through the tax service hall of the competent tax authority or Yunnan Electronic Taxation Bureau.
One of the forms of college graduates' self-employment is self-employment, which is free and flexible, with low investment and management costs, and is very suitable for "starting from scratch", such as opening individual restaurants and cultural and creative stores. In order to support college graduates to start their own businesses and engage in self-employment, the state has introduced preferential tax policies covering vat, personal income tax and other taxes.
Key points of policy
According to the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the State Council Poverty Alleviation Office of Ministry of Human Resources and Social Security on Further Supporting and Promoting the Entrepreneurial Employment of Key Groups (Caishui [2065438+09] No.22, hereinafter referred to as "Document No.22"), Key groups include college graduates in the graduation year, those who hold the Employment and Entrepreneurship Certificate (indicating the self-employment tax policy or the self-employment tax policy in the graduation year) or the Employment and Unemployment Registration Certificate (indicating the self-employment tax policy) and engage in self-employment, which will be deducted in turn within 3 years (36 months) from the month of registration of individual industrial and commercial households. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government may, according to the actual situation in their respective regions and on the basis of the above-mentioned quota standards, determine specific quota standards within the maximum floating range of 20%. For example, in Jiangsu Province, the upper limit of floating 20% is implemented, and the annual deductible limit for each household is14400 yuan.
According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Defining the VAT Exemption Policy for Small-scale VAT Taxpayers (AnnouncementNo. 1 KLOC-0/of State Taxation Administration of The People's Republic of China of the Ministry of Finance), the monthly sales amount is from April 20265438 to February 3, 2022.
Besides, According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance No.2021No.2) and Announcement of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) on Supporting Small and Micro-Profit Enterprises and Individual Industrial and Commercial Households to Implement Preferential Income Tax Policies (Announcement of State Taxation Administration of The People's Republic of China No.2021No.8) It is stipulated that if college graduates start their own businesses from 202 1, 1 to 2022 1, and the annual taxable income does not exceed 1 ten thousand yuan, individuals, that is to say, on the basis of the above deduction, college graduates can also enjoy the preferential tax collection of half.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 1 Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.
Notice on Doing a Good Job in Receiving Employment for Graduates of National Colleges and Universities in 2003
First, give full play to the functions of the personnel department and conscientiously do a good job in the employment reception of college graduates. Personnel departments at all levels should conscientiously perform their duties, study and formulate specific measures to implement the spirit of documentNo. [2002]19 of the State Council, further improve the socialized service system for college graduates' employment, give full play to the role of market mechanism in the allocation of college graduates' resources, and create favorable conditions for graduates to enter the market and choose their own jobs.
Two, the state administrative organs at all levels should strictly implement the "Interim Provisions" on the recruitment of national civil servants, in accordance with the principles of openness, equality, competition and merit, and increase the intensity of recruiting civil servants from college graduates. County and township (town) organs, especially the newly-added personnel of grass-roots public security, justice, industry and commerce, taxation, quality inspection and other law enforcement departments, should first be recruited from college graduates through examinations to improve the structure and quality of grass-roots cadres.
Third, strengthen macro-control, promote college graduates to find jobs at the grassroots level, and face the departments and regions that are strengthened and developed by the state. In accordance with the requirements of the Notice on Issues Concerning the Management and Use of Selecting College Graduates to Rural Grassroots Work (Guo Fa [2002] No.60), we should continue to do a good job in selecting college graduates to exercise in rural grassroots according to the actual situation, and earnestly do a good job in the management and use of graduates who exercise in rural grassroots. Conditional areas can also refer to the practice of selecting college graduates to work in rural grass-roots units, guide and organize college graduates to work in communities and streets to meet the needs of urban community development. It is necessary to conduct in-depth investigation and study, understand the situation of strengthening and giving priority to the development of production (line) industries, grasp their needs for college graduates, publicize national key projects and projects, and release demand information. It is necessary to rely on national key projects and projects, formulate preferential policies, organically combine market allocation with organizational selection, and adopt flexible methods to actively introduce and absorb needed college graduates.