Legal basis: Notice on Further Supporting and Promoting the Tax Policy for Entrepreneurial Employment of Key Groups Article 2 Enterprises shall recruit poor people who have set up files and established cards, as well as those who have registered unemployment in public employment service institutions of human resources and social security departments for more than half a year and hold employment and entrepreneurship certificates or employment and unemployment registration certificates (marked with "enterprise tax absorption policies"). If a labor contract with a term of over 1 year is signed and social insurance premiums are paid 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 employees in three years from the month when the labor contract is signed and social insurance is paid. 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.