For college graduates engaged in individual and private economy, bidding for individual industrial and commercial households or private enterprises, the industrial and commercial departments will give priority to the registration and simplify the registration procedures. Apply for small private enterprises, the implementation of the probation system. Among them, the probation period for business operators is one year; The probation period for engaging in production and technology is two years. During the probation period, a business license shall be issued and the term of operation shall be indicated, and registration fee, change fee and annual inspection fee shall be exempted.
1. Tax reduction and exemption policy For college graduates who hold the Employment and Entrepreneurship Certificate issued by the human resources department (marked with "tax policy for starting their own businesses in graduation year"), the business tax, urban maintenance and construction tax, education surcharge and personal income tax actually payable in that year will be deducted in turn according to the limit of 8,000 yuan per household per year within three years. Small and low-profit enterprises founded by college graduates enjoy relevant tax support policies in accordance with state regulations.
2. Entrepreneurship guarantee loans and interest subsidies For eligible college students to start their own businesses, they can apply for entrepreneurship guarantee loans according to regulations, with a loan amount of 654.38+10,000 yuan. Encourage financial institutions to refer to the preferential loan interest rate, combined with risk sharing, and reasonably determine the loan interest rate level. Business guarantee loans issued by individuals will be subsidized if they rise by less than 3 percentage points on the basis of preferential loan interest rates.
3. Exempt from relevant administrative fees. Ordinary college students who are engaged in self-employment within 2 years after graduation (except for industries restricted by the state) will be exempted from management fees, registration fees, licenses and other related administrative fees within 3 years from the date of first registration in the industrial and commercial departments.
4. Enjoy training subsidies. Small and micro enterprises founded by college students will be given social insurance subsidies of 1 year if they recruit new college graduates in the graduation year, sign labor contracts for more than 1 year and pay social insurance premiums. For college students who have participated in entrepreneurship training in the graduation school year (that is, within July 1 day 12 months of the year before graduation), according to their entrepreneurship training or employment and entrepreneurship qualification certificates, training subsidies are given according to regulations.
5. Free Entrepreneurship Service College students who are willing to start a business can get free entrepreneurship guidance services provided by public employment and talent service institutions, including "one-stop" entrepreneurship services such as policy consultation, information services, project development, risk assessment, entrepreneurship guidance, financing services and follow-up support.
Legal basis:
Notice on supporting and promoting employment tax policy
1. For those who hold the Employment and Unemployment Registration Certificate (indicating the self-employment tax policy or attaching the self-employment certificate of college graduates) and engage in self-employment (excluding construction, entertainment, real estate sales, land use right transfer, advertising, housing agency, sauna, massage, Internet cafes and oxygen bars), the business tax and the actual business tax payable shall be deducted in turn within three years according to the limit of 8,000 yuan per household per year.
If the taxpayer's annual tax payable is lower than the above deduction limit, it 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 holder of the Employment Unemployment Registration Certificate mentioned in this article (indicating the tax policy of self-employment or attaching the self-employment certificate of college graduates) refers to:
1. Persons who have been registered as unemployed for more than half a year in public employment service institutions of human resources and social security departments; 2. Registered unemployed persons from families with zero employment within working age and families enjoying the minimum living guarantee for urban residents; 3. College graduates in the graduation year. College graduates refer to students who graduated from ordinary institutions of higher learning and adult institutions of higher learning; Graduation year refers to the natural year of graduation, that is, February 3 1 day 1 to 1 day.
Second, for commercial enterprises, service enterprises (except advertising, housing agency, pawn, sauna, massage and oxygen bar), processing enterprises in labor employment service enterprises and small business entities with processing nature in street communities, in the newly added posts, the personnel holding the Employment and Unemployment Registration Certificate (marked with "Enterprise Tax Absorption Policy") are newly recruited in that year and have signed labor contracts with them for more than 1 year. The quota standard is 4000 yuan per person per year, which can fluctuate by 20%. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall, according to the actual situation in the region, determine specific quota standards within this scope and report them to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
The tax deduction calculated according to the above standards shall deduct the business tax, urban maintenance and construction tax, education surcharge and enterprise income tax actually payable by the enterprise in that year. If the deduction is insufficient in the current year, it shall not be carried forward to the next year.
The holder of the Employment Unemployment Registration Certificate (marked "enterprise tax policy") as mentioned in this article refers to:
1. Laid-off workers from state-owned enterprises;
2. Persons who need to be placed in the closure and bankruptcy of state-owned enterprises;
3. Laid-off workers from collective enterprises run by state-owned enterprises (large collective enterprises run by factories);
4. Registered unemployed persons in other towns who enjoy the minimum living guarantee and have been unemployed for more than 1 year. The above-mentioned collective enterprises run by state-owned enterprises (that is, large-scale factory-run collective enterprises) refer to enterprises approved or funded by state-owned enterprises in the 1970s and 1980s, which mainly provide supporting products or services to the host state-owned enterprises for the purpose of resettling educated youth and children of employees of state-owned enterprises, and are registered as collective enterprises in the administrative department for industry and commerce. Laid-off workers from large-scale collective enterprises run by factories include those from collective enterprises working in mixed positions in state-owned enterprises.
The service-oriented enterprises mentioned in this paper refer to enterprises engaged in business activities stipulated in the current business tax "service industry".