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What are the tax provisions for enterprises to subsidize college students?
Tax department for fee reduction and exemption: the income from technology transfer, technology development and related technical consultation and technical services of enterprises founded by graduates of ordinary colleges and universities shall be exempted from business tax; New high-tech enterprises founded by graduates of ordinary colleges and universities in the National High-tech Industrial Development Zone shall be exempted from enterprise income tax for 2 years from the profit-making year; After the tax exemption expires, the enterprise income tax will be levied at the reduced rate of 15%. Industry and Commerce Department: College students who engage in self-employment within 5 years after graduation (except for industries restricted by the state) will be exempted from various administrative fees such as registration, management and licensing within 3 years. At the same time, it is stipulated that college graduates only need to submit valid housing lease contracts when handling industrial and commercial registration, and college graduates are allowed to use their own or leased houses as business premises. Loan Concessions On February 30th last year, 12, the Xi government issued "Guiding Opinions on Supporting College Students' Self-employed Loans (Trial)", which stipulated that the loan amount for qualified college students should be determined according to the actual capital demand of entrepreneurial projects, and in principle it should not exceed 500,000 yuan. In addition, the Xi municipal government has also set up a 50 million yuan college student entrepreneurship loan fund to encourage college students to start their own businesses. Labor department: carry out demonstration projects and establish 13 small loan guarantee centers in districts and counties, with the loan amount of 30,000-50,000 yuan, which can be relaxed to 80,000 yuan under special circumstances. Partnership college students (generally no more than 10) can borrow less than 300,000 yuan. The labor department recognizes that college students' entrepreneurial projects are meager profits and can be fully discounted. Our reporter Chen Intern Zhao■ Editing and finishing The international financial crisis has made it more and more difficult for college students to find jobs, and more and more college graduates have begun to try to start businesses. Encouraging college students to start businesses is not only the responsibility of the government, but also the obligation of the whole society. In addition to strengthening entrepreneurship education and encouraging college students to establish entrepreneurial ideas, we should also create a relaxed entrepreneurial environment. On the government side, it is necessary to further simplify the administrative procedures for starting a business, introduce more preferential policies, and lower the threshold for formalities preparation. Can the relevant departments systematically sort out the relevant policies, write a collection of essays, distribute them to the society, and update them regularly? Let college students who start from the foundation and have low success rate feel warmth and hope in the troubles, bitterness and helplessness of starting a business.