First, college graduates start their own businesses and engage in the cultivation of vegetables, grain and fruits; Cultivate new crop varieties; Chinese herbal medicine cultivation; Cultivation and planting of trees; Raising livestock and poultry; Collecting forest products; Agricultural, forestry, animal husbandry and fishery services such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization, operation and maintenance of agricultural machinery; For offshore fishing, the income from the above projects shall be exempted from enterprise income tax; For college graduates to start their own businesses and engage in the cultivation of beverage crops and spice crops such as flowers and tea; For mariculture and inland aquaculture projects, enterprise income tax shall be levied on half of the income from the above projects.
Second, the income from investment and operation of public infrastructure projects such as ports, airports, railways, highways, urban public transportation, electric power, water conservancy, etc. stipulated in the Catalogue of Preferential Enterprise Income Tax for State-Supported Public Infrastructure Projects, shall be exempted from enterprise income tax from the first year to the third year and from the fourth year to the sixth year.
Third, the income of college graduates who start their own businesses and engage in qualified projects such as public sewage treatment and public garbage treatment will be exempted from corporate income tax from the first year to the third year, and will be halved from the fourth to the sixth year.
Fourth, the income from self-employment of college graduates in qualified technology development and technology transfer, and the part of the income from technology transfer of resident enterprises that does not exceed 5 million yuan in a tax year, shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
Fifth, the enterprise income tax will be levied at a reduced rate of 20% for graduates who start their own businesses and engage in industries that are not restricted or prohibited by the state and meet one of the following conditions. (a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; (2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.
Six, college graduates engaged in enterprises with core independent intellectual property rights, meet the following conditions, the enterprise income tax at a reduced rate of 15%.
In addition, the research and development expenses incurred in the development of new technologies, new products and new processes for enterprises started by college graduates, or the wages paid for the placement of disabled people and other employed people encouraged by the state can be deducted when calculating the taxable income.