2. If college students want to start a business in the following aspects, the state has different preferential policies for different industries. Newly established enterprises or business units in consulting industry, information industry and technical service industry shall be exempted from enterprise income tax for two years with the approval of tax authorities; Newly established enterprises or business units engaged in transportation, post and telecommunications shall be exempted from enterprise income tax in the first year and levied enterprise income tax by half in the second year with the approval of the tax authorities; Newly established enterprises or business units engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, logistics industry, warehousing industry, residents' service industry, catering industry, educational and cultural undertakings and health undertakings shall be exempted from enterprise income tax for one year with the approval of the tax authorities.
3. The lack of funds in the process of college students' self-employment is often a puzzling problem. In response to this problem, the state has issued corresponding policies. Commercial banks, joint-stock banks, city commercial banks and qualified urban credit cooperatives in various countries should provide small loans for graduates who start their own businesses, simplify procedures and facilitate account opening and settlement. The loan amount is about 20,000 yuan. The longest loan period is two years. If it is determined that an extension is needed due, you can apply for an extension once. The loan interest is determined according to the loan interest rate published by the People's Bank of China. The maximum amount of guarantee is 5 times of the guarantee fund, and the term is the same as the loan term.
Extended data:
Preferential Policies for College Students' Self-employment In order to encourage college graduates to start their own businesses and promote employment through entrepreneurship, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on Tax Policies for Supporting and Promoting Employment, clarifying that graduates who start their own businesses can enjoy preferential policies for three years from the graduation year. Among them, college graduates who start their own businesses at school can apply for the "Certificate of Self-employment of College Graduates" from their universities; If you start a business after leaving school, you can apply directly to the human resources department at or above the county level for the issuance of the Employment and Unemployment Registration Certificate with your graduation certificate as a voucher to enjoy the policy.
References:
Preferential Policies for College Students' Self-employment Baidu Encyclopedia