(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 65,438+00% of the registered capital (the investment shall not be less than 30,000 yuan), and the paid-in registered capital shall be increased to more than 50% within 65,438+0 years, and the balance can be put in place by stages within 3 years. (2) Enterprises or business units newly established by university graduates in consulting, information and technical services shall be exempted from enterprise income tax with the approval of the tax authorities. Enterprises or business units engaged in transportation, post and telecommunications for two years shall be exempted from enterprise income tax in the first year and levied enterprise income tax by half in the second year with the approval of the tax authorities. Public utilities, commerce, materials, foreign trade, tourism, logistics, warehousing, residential services, catering, commerce and other enterprises.

legal ground

Guiding Opinions of General Office of the State Council on Further Supporting College Students' Innovation and Entrepreneurship

Fourth, lower the threshold of college students' innovation and entrepreneurship. Continuously improve the entrepreneurial service ability of enterprises and provide efficient and convenient registration services for college students' entrepreneurship. Promote the development of the whole chain of creative space, incubators, accelerators and industrial parks, encourage all kinds of incubators to open a certain proportion of free incubation space to college students' innovation and entrepreneurship teams, and incorporate the openness into the assessment and evaluation of national science and technology business incubators to reduce the conditions for college students' innovation and entrepreneurship teams to settle in. Incubators and other entrepreneurial carriers invested by the government should arrange about 30% of the venues and provide them to college graduates free of charge. Conditional places can give rent subsidies to college graduates to start businesses in incubators. (The Ministry of Science and Technology, the Ministry of Education, the General Administration of Market Supervision and other local people's governments at all levels are responsible according to the division of responsibilities)

Fifth, facilitate the service of college students' innovation and entrepreneurship. Improve the open platform of scientific and technological innovation resources and strengthen the scientific and technological innovation service for college students. Scientific and technological innovation resources such as laboratories, scientific research instruments and equipment in various regions, universities and research institutes can be opened to college students, providing low-cost and high-quality professional services and supporting college students' innovation and entrepreneurship. Support industry enterprises to publish enterprise demand lists for college students, and accurately guide college students to innovate and start businesses. Encourage large and medium-sized state-owned enterprises to publish technological innovation needs for universities and college students, and carry out "disclosure". (Ministry of Science and Technology, Development and Reform Commission, Ministry of Education, State-owned Assets Supervision and Administration Commission are responsible). Responsible for the division of responsibilities)