There are no special regulations for college students, but there are many preferential policies for opening stores after graduation, as follows: The state has corresponding preferential policies. College graduates engaged in self-employment are exempted from self-employment registration fees, self-employment management fees, and the cost of demonstration texts of economic contracts. Within 1 year from the date of approval of operation. College students who start their own businesses can apply for a loan guarantee of up to 70,000 yuan from the bank and enjoy a loan discount. 1) College graduates start their own businesses within two years after graduation and apply for business licenses in the industrial and commercial departments where the entrepreneurial entities are located. If the registered capital (capital) is less than 500,000 yuan, it is allowed to be put in place by stages. The initial investment shall not be less than 10% of the registered capital (the investment shall not be less than 30,000 yuan), and the paid-in registered capital shall increase to more than 50% within 1 year, and the balance may be in. (2) Enterprises or business units newly established by university graduates in consulting industry, information industry and technical service industry shall be exempted from enterprise income tax for two years with the approval of tax authorities; Newly established enterprises or business units engaged in transportation, post and telecommunications 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 reduced by half in the second year; Newly established enterprises or business units engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, logistics industry, warehousing industry, residents' service industry, catering industry, educational and cultural undertakings and health undertakings shall be exempted from enterprise income tax for one year with the approval of the tax authorities. (3) Commercial banks, joint-stock banks, city commercial banks and qualified urban credit cooperatives in various countries should provide small loans for graduates who start their own businesses, simplify procedures and facilitate account opening and settlement. The loan amount is about 20,000 yuan. The longest loan period is two years. If it is determined that an extension is needed due, you can apply for an extension once. The loan interest is determined according to the loan interest rate published by the People's Bank of China. The maximum amount of guarantee is 5 times of the guarantee fund, and the term is the same as the loan term. The fees exempted by laid-off workers and college graduates engaged in self-employment specifically include: (1) registration fee for individual industrial and commercial households (including industrial and commercial registration, change registration, replacement of business license and copy of business license), management fee for individual industrial and commercial households, market management fee, economic contract verification fee, and cost of model text of economic contract; (two) the tax registration certificate fee charged by the tax authorities; (three) the administrative law enforcement health monitoring fees, health quality inspection fees, preventive medical examination fees and health permit fees charged by the health department; (four) the registration fee charged by the civil affairs department for private non-enterprise units (including the certificate fee); (five) the labor contract verification fee and professional qualification certificate fee charged by the labor and social security department; (six) other registration, licensing and management fees related to individual business approved by the State Council and the Ministry of Finance and the National Development and Reform Commission. (seven) the registration, licensing and management fees related to individual business approved by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government and their financial and price departments in accordance with the management authority. Of course, some provinces and cities have their own regulations. For example, Dalian encourages graduates to start their own businesses. All fresh graduates who are engaged in self-employment can apply to the industrial and commercial departments. After approval, all administrative fees for registration management will be exempted within 1 year, and tax benefits such as exemption from business tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax will be given. So it depends on where you are. In fact, you can directly consult the local tax department.