(1) National policy

1. In order to further support the development of small and micro enterprises, how are the preferential policies on education surcharge and local education surcharge stipulated in the inclusive tax relief policy for small and micro enterprises?

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises (Caishui [20 19] 13): "Third, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government determine that small-scale taxpayers of value-added tax can reduce resource tax, urban maintenance and construction tax and property tax within 50% of the taxation scope.

2. How are the preferential policies related to education surcharge and local education surcharge to support and promote entrepreneurship and employment of key groups stipulated?

According to the Notice of the State Council Poverty Alleviation Office and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Supporting and Promoting the Entrepreneurial Employment of Key Groups (Caishui [2065438+09] No.22), "1. Set up a file for poor people and hold a certificate of employment and entrepreneurship (indicate" self-employment tax policy "or" self-employment tax policy within graduation year "). Or the Employment Unemployment Registration Certificate (marked "Tax Policy for Self-employed"). For self-employed, the annual limit is12,000 yuan, and the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax paid by each household are deducted within three years (36 months, the same below). 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.

The above personnel specifically include: 1. Poor people who have been included in the national poverty alleviation and development information system; 2. Persons 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; 3. Registered unemployed persons from families with zero employment within working age and families enjoying the minimum living guarantee for urban residents; 4. 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.

Second, enterprises recruit poor people who have set up their files, and 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 and hold the Employment and Entrepreneurship Certificate or the Employment and Unemployment Registration Certificate (marked with "enterprise tax absorption policy"), sign labor contracts with them for more than 1 year and pay social insurance premiums according to law, and deduct the value-added tax in turn according to the actual number of employees within three years from the month of signing the labor contract and paying social insurance. The quota standard is 6000 yuan per person per year, with a maximum increase of 30%. 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. 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.

The tax deduction calculated according to the above standards shall be deducted from the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax payable by the enterprise in that year. When the deduction is completed, it shall not be carried forward to the next year.

The enterprises mentioned in this notice refer to enterprises and other units that are taxpayers of value-added tax or enterprise income tax. "

3. In order to further support the employment of self-employed retired soldiers, how are the preferential policies for additional education fees and local education fees stipulated?

According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Policies Concerning Further Supporting Self-employed Retired Soldiers' Entrepreneurial Employment (Caishui [2065438+09] No.2 1), "1.Self-employed retired soldiers engaged in self-employment shall pay/kloc-0 per household every year within three years (36 months, the same below) from the month of registration of individual industrial and commercial households. 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. "

4. In order to support the prevention and control of pneumonia in novel coronavirus, how are the preferential policies for education surcharge and local education surcharge stipulated?

According to Article 11 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Supporting the Prevention and Treatment of Pneumonia in novel coronavirus (Announcement No.4 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 2020), taxpayers enjoy the income exempted from value-added tax according to the relevant provisions of Announcement No.8, and are accordingly exempted from urban maintenance and construction tax, education surcharge and local education surcharge.

According to Article 3 of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting the Prevention and Control of Pneumonia Infected in novel coronavirus (Announcement No.9 of State Taxation Administration of The People's Republic of China of the Ministry of Finance, 2020), units and individual industrial and commercial households are exempt from value-added tax, consumption tax, urban maintenance and construction tax and education surcharge if they donate their own products, commissioned processing or purchased goods to public welfare social organizations, people's governments at or above the county level and their departments, or directly go to hospitals that undertake the task of epidemic prevention and control.

Article 5 stipulates that this announcement shall be implemented from 2020 10/day, and the deadline shall be announced separately according to the epidemic situation.

5. What are the relevant preferential policies for reducing or exempting the construction fees for cultural undertakings?

(1) The policy of exempting cultural undertakings from construction fees

According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Support Policies for Film and Other Industries (State Taxation Administration of The People's Republic of China Announcement No.25, 2020 of the Ministry of Finance), "Third, from June 65438+ 10/day in 2020 to February 3 1 day in 2020, the construction fee for cultural undertakings will be exempted."

(2) the policy of reducing or exempting the construction fee for cultural undertakings.

According to the Notice of the Ministry of Finance on Adjusting Relevant Policies of Some Government Funds (Caishui [2065438+09] No.46), "1. From July 1 day, 2065438 to February 3 1 day, 2024, the construction fee of cultural undertakings belonging to the central government shall be. For the construction fees of cultural undertakings belonging to local income, the financial departments of the provinces (autonomous regions and municipalities) and the Propaganda Department of the Party Committee can be reduced or exempted within 50% of the payable amount in combination with the local economic development level and the development of propaganda and ideological and cultural undertakings. The financial departments of provinces (autonomous regions and municipalities) and the propaganda departments of party committees should send a copy of the tax reduction policy documents formulated in their respective regions to the Ministry of Finance and Publicity Department of the Communist Party of China. "

6. How is the relief policy for the employment security fund for the disabled stipulated?

According to Article 3 of the Announcement of the Ministry of Finance on Adjusting the Collection Policy of Employment Security Fund for the Disabled (Announcement No.98 of the Ministry of Finance No.20 1 9): "From June 1 day, 2020 to June1day, 2022, the employment security fund for the disabled will be gradually reduced. Among them, if the employment rate of disabled persons arranged by the employer reaches 1% or above, but it is lower than the proportion stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government, the employment security fund for disabled persons shall be paid at 50% of the required fees; If the employer arranges the employment ratio of the disabled to be less than 1%, the employment security fund for the disabled shall be paid according to 90% of the payable amount. "

Article 4 stipulates: "From June 65438+1 October1day in 2020 to June 65438+February 3 1 day in 2022, enterprises with less than 30 employees are temporarily exempted from collecting employment security fund for the disabled."

Provincial and municipal policies

1. How can the preferential policies of additional education fees and local education fees in Henan Province further support the self-employment of retired soldiers?

According to the Notice of Henan Provincial Department of Finance, State Taxation Administration of The People's Republic of China, Henan Provincial Taxation Bureau and Henan Provincial Department of Retired Soldiers' Affairs on Further Supporting Self-employed Retired Soldiers' Entrepreneurship and Employment (Cai Yu Taxation Administration [2065438+09] No.2 1), "1.Self-employed retired soldiers engaged in self-employment, from the month of registering individual industrial and commercial households, each household has a fixed number of years within three years.

Second, if an enterprise recruits self-employed retired soldiers and signs a labor contract with a term of 1 year or more to pay social insurance premiums according to law, 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 and the quota of 9000 yuan per person per year within three years.

3. The Notice of Henan Provincial Department of Finance, Henan Provincial State Taxation Bureau, Henan Provincial Local Taxation Bureau and Henan Provincial Civil Affairs Department on Supporting Self-employed Retired Soldiers' Entrepreneurship and Employment (Cai Yu Taxation Administration [2065438+07] No.60) has been stopped since 20 19 1. "

2. How are the relevant preferential policies for reducing or exempting the construction fees for cultural undertakings in Henan Province stipulated?

According to the Notice of the Finance Department of Henan Province of People's Republic of China (PRC) and the State Taxation Bureau of Henan Province on the Reduction and Exemption of Cultural Construction Fees (Tax [2020] No.2): "1. From June 1 day, 2020 to June 1 day, 2024, the expenses for the construction of cultural undertakings belonging to the provincial level and below shall be as follows.

3. How is the policy of reducing the employment security fund for the disabled in Henan Province stipulated?

According to the Announcement of Henan Disabled Persons' Federation of State Taxation Administration of The People's Republic of China, Henan Provincial Department of Finance and Henan Provincial Taxation Bureau (No.22 [2020] of Henan Disabled Persons' Federation), "I. Policy changes:

(a) the implementation of the policy of graded collection.

From June 5438+1 October1day in 2020 to February 3 1 day in 2022, the policy of reducing the contributions of the remaining insurance funds by stages will be implemented. Among them: if the employment ratio of the disabled arranged by the employer reaches 1% or above, but it is lower than the specified ratio of our province 1.6%, it shall be paid according to 50% of the required payment; If the employment rate of the disabled is less than 65,438+0%, the employer shall pay 90% of the required fees.

(2) Temporary exemption policy for small and micro enterprises

Enterprises with less than 30 employees (inclusive) are temporarily exempted from collecting residual insurance money.

(3) Clear the upper limit of the collection standard.

The upper limit of the residual insurance premium collection standard is twice the average wage of the local society. The average wage of local society is weighted according to the average wage of employees in urban non-private units and the average wage of employees in urban private units. "