Within three years, the preferential standard for college students to engage in self-employment is 9600 yuan per household per year, and the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax should be deducted in turn. Enjoy the conditions "Employment and Entrepreneurship Certificate" (marked "tax policy for self-employment in graduation year"). The term "college graduates in graduation year" as mentioned in these Measures refers to students who graduated from ordinary colleges and adult colleges and universities. Graduation year refers to the natural year of graduation, that is, February 3 1 day 1 to 1 day.

Announcement on Issues Related to Exemption of Small and Micro Enterprises from VAT and Business Tax Article 1 Small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from VAT or business tax in accordance with the provisions of the above documents. Among them, small-scale VAT taxpayers and business tax taxpayers whose tax payment period is 1 quarter and their quarterly sales or turnover does not exceed 90,000 yuan shall be exempted from VAT or business tax according to the above documents.