Preferential policies for college students' entrepreneurial income tax include:

1. Enterprises or business units newly established by college students engaged in consulting, information and technical services are exempted from enterprise income tax for two years with the approval of the tax authorities;

2. Newly established transportation, post and telecommunications enterprises or business units shall be exempted from enterprise income tax in the first year with the approval of the tax authorities, and the enterprise income tax shall be halved in the second year;

3. Newly established enterprises or business units engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, logistics industry, warehousing industry, residential service industry, catering industry, educational and cultural undertakings and health undertakings shall be exempted from enterprise income tax for one year upon approval.

Second, analyze the details

College students are the main driving force of the country's future construction, and their employment is also related to the rapid development of the country's economy, society and culture. Therefore, the state has issued a series of preferential policies to encourage college students to start their own businesses, but these policies are mainly limited to the directions of license fees, loan interest subsidies and small secured loans that are reduced or exempted by the industrial and commercial departments, and lack systematicness. In terms of fiscal and taxation policies, there are special preferential measures for college students to start their own businesses.

3. What information does a college student registration company need to provide?

The materials to be provided by a college student registration company are:

1, all investor ID cards, legal person ID cards and supervisor ID cards;

2. Articles of association or resolutions of the shareholders' meeting;

3. A copy of the lease agreement and real estate license with the registered address and stamped by the property owner. If the unit is stamped with the official seal of the unit, if the individual signs and provides a copy of the owner's ID card;

4. Various application forms, such as name application form and company establishment registration application form;

5. Business scope.