Tax incentives for promoting regional coordinated development;
Tax incentives for promoting the building of a harmonious socialist society;
Tax incentives for promoting the construction of a resource-saving and environmentally friendly society;
Tax incentives for promoting scientific and technological progress and independent innovation.
Tax preferential policies refer to a special provision of the tax law that gives encouragement and care to certain taxpayers and taxable objects. For example, exempting them from all or part of the tax they should pay, or giving them a certain percentage of the tax they pay back, so as to reduce their tax burden. Tax incentives is a specific means for the state to use tax to regulate the economy, the state through tax incentives, can support the development of certain special areas, industries, enterprises and products, and promote the adjustment of industrial structure and the coordinated development of social economy.
New tax incentives to support and promote employment have been implemented since 2011
Employment is the foundation of people's livelihood, and the CPC Central Committee and the State Council attach great importance to employment, and insist on the implementation of the development strategy of expanding employment. In recent years, the Ministry of Finance, the State Administration of Taxation and other departments have continued to improve the financial and tax incentives to support the promotion of employment and re-employment, and have vigorously promoted the expansion of the scale of employment and the improvement of the structure of employment, and have achieved significant results.
In order to adapt to the new situation and new tasks faced by the current employment work, further expand the scale of employment and promote entrepreneurship-led employment, approved by the State Council, the Ministry of Finance and the State Administration of Taxation recently issued the Circular on Tax Policies Related to Supporting and Promoting Employment (hereinafter referred to as the "Circular"), stipulating that new tax policies to support and promote employment shall be implemented from January 1, 2011 onwards. preferential policies.
The Circular is based on the existing preferential tax policies for the re-employment of laid-off unemployed persons, and has been adjusted and improved, mainly including:
One is to emphasize the support of self-employment. On the basis of the preferential tax policies for promoting the development of small and medium-sized enterprises, the new preferential tax policies for employment are mainly targeted at self-employed persons, and actively support individuals to start their own businesses.
The second is to expand the scope of people enjoying preferential tax policies for self-employment. Compared with the previous special groups to determine the scope of people enjoying preferential tax policies for self-employment, the new preferential tax policies for self-employment are defined as the basic conditions for people who have been registered as unemployed for more than half a year in the public *** employment service organizations, i.e., they are expanded from laid-off unemployed and a few special hardship groups in cities and towns to all the people who have been included in the management system of employment and unemployment registration.
The laid-off unemployed, college graduates, rural migrant workers, people with employment difficulties, as well as zero-employment families, registered unemployed people within the working age of families enjoying the minimum subsistence guarantee for urban residents and other key groups of employment are covered by the new employment tax incentives for the application of the object. At the same time, in order to support and encourage fresh college graduates to start their own businesses, college graduates within the graduation year will also be included in the scope of tax incentives for self-employment.
Third, to maintain the original policy incentives. Continue to use the laid-off unemployed re-employment tax policy preferential approach. For those who are engaged in self-employment with an Employment and Unemployment Registration Certificate, the actual business tax, urban maintenance and construction tax, education surcharge and personal income tax payable for the year will be deducted in turn within three years at a limit of 8,000 yuan per household per year.
The processing-type enterprises in commerce and trade enterprises, service-type enterprises, labor and employment service enterprises, and small-scale enterprises with processing nature in street communities, in the newly added positions, the new recruits holding Employment and Unemployment Registration Certificates in that year, and their signing of labor contracts of more than one year's duration and payment of social insurance premiums in accordance with the law, will be deducted in turn by the number of the actual number of recruits for a fixed amount within 3 years of business tax, urban maintenance and construction tax, education surcharges and individual income tax. maintenance and construction tax, education surcharge and enterprise income tax. The fixed standard is 4,000 yuan per person per year, which may fluctuate up or down by 20%, and the people's governments of the provinces, autonomous regions and municipalities directly under the central government shall determine the specific fixed standard within this range according to the actual situation in the region.
Fourth, to further standardize the management of tax incentives. The Employment and Unemployment Registration Certificate as the main basis for the enjoyment of preferential policies, in the enjoyment of the object reflects the universality, in the management of the way to highlight the normative, and will be the public **** employment service functions and tax collection and management are closely integrated, adapted to the current employment work in China's new situation and new requirements. At the same time, by setting industry restrictions and strengthening the management of the Employment and Unemployment Registration Certificate and the Independent Entrepreneurship Certificate for College Graduates, the operability and controllability of the preferential policies have been further improved to avoid generating loopholes in tax collection and management.
The Circular stipulates that the approval period for tax preferential policies is from January 1, 2011 to December 31, 2013. If the tax incentives have not expired by December 31, 2013, they can continue to be enjoyed until the expiration of the three-year period. If the tax incentives for re-employment of laid-off unemployed persons have not expired by December 31, 2010, they can continue to be enjoyed until the expiration of the three-year period. In order to ensure the smooth implementation of the employment tax incentives, the Notice also stipulates that the State Administration of Taxation, in conjunction with the Ministry of Finance, the Ministry of Human Resources and Social Security, and the Ministry of Education, will develop and issue specific implementation measures.