Two Ministries And Commissions Circular On Supporting And Promoting Employment Related Tax Policies

　　 The financial offices (bureaus), the state taxation bureaus and the local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government, and municipalities directly under the central government, and the Finance Bureau of the Xinjiang production and Construction Corps :

In order to expand employment, we should encourage entrepreneurship. Obtain employment With the approval of the State Council, we will support and promote employment. tax policy The notice is as follows:

1. To hold the employment and unemployment registration certificate (marked by the "self starting business tax policy" or the "university graduates self employment certificate") engaged in self-management (except construction, entertainment and sales of real estate, the transfer of land use rights, advertising, housing intermediaries, sauna, massage, Internet cafes, oxygen bars), in the next 3 years, according to the quota of 8000 yuan per household, the business tax, urban maintenance and construction tax, education fee surcharge and personal income tax should be deducted.

Taxpayers' annual tax payable is less than the above deduction. Quota If the amount of tax is actually lower than the above deduction limit, the above deduction limit shall be limited.

The employment unemployment registration certificate mentioned in this article (marked by "self starting business tax policy" or "university graduates self employment certificate") refers to: 1. persons who have been unemployed for more than half a year in the public employment service institutions of the human resources and social security departments; 2. unemployed families, those who enjoy the minimum living guarantee for urban residents and registered unemployed persons in their working age; and 3. university graduates in the year of graduation. College graduates refer to those graduating from regular higher education institutions and adult higher education institutions that carry out higher diploma education. The graduation year refers to the natural year of graduation, that is, from January 1st to December 31st.

Two, business enterprises and service enterprises (except advertising agencies, housing intermediaries, pawnshops, sauna, massage, oxygen bars), processing enterprises and street communities with small processing enterprises in the labor and employment service enterprises. In the newly increased posts, the new employment of the employment unemployment registration certificate (marked "enterprise tax collection policy") was recruited in the new year. With the signing of more than 1 years of labor contracts and the payment of social insurance premiums in accordance with the law, the business tax, urban maintenance and construction tax, education fee surcharge and enterprise income tax concessions will be deducted in 3 years according to the actual number of applicants. The quota standard is 4000 yuan per person per year, and it can fluctuate by 20%. The specific quota standard is determined by the provinces, autonomous regions and municipalities directly under the central government according to the actual situation of the region, and it is reported to the Ministry of Finance and the State Administration of Taxation for the record.

The tax deduction calculated according to the above standards shall be deducted from the business tax, the urban maintenance and construction tax, the education fee addition and the enterprise income tax payable in the year when the enterprise actually should pay.

The employment unemployment registration certificate mentioned in this article refers to: 1. state-owned enterprises laid-off and unemployed persons; 2. state-owned enterprises need to be resettled for bankruptcy and bankruptcy; 3. state-owned enterprises run collective enterprises (i.e. large enterprises run by factories) laid off workers; 4. other urban unemployed persons who enjoy minimum living security and are unemployed for more than 1 years. The collective enterprises mentioned above (i.e. large enterprises run by factories) refer to those enterprises that are approved or funded by the state-owned enterprises in twentieth Century and 80s, with the purpose of resettling the young intellectuals in the cities and the employees of the employees of the state-owned enterprises. The main purpose is to provide enterprises with the products or labor services provided to the host state enterprises and register them as collective ownership in the industrial and commercial administrative organs. The laid-off workers of large enterprises run by factories include laid-off workers in collective enterprises who work in state-owned enterprises.

The term "service oriented enterprise" as mentioned in this article refers to an enterprise engaged in the business activities stipulated in the current business tax "service industry" tax items.

Three. Whoever enjoys the preferential policies of the first and the second of this Circular shall apply for the certificate of employment unemployment registration and the certificate of self employment of university graduates according to the following provisions:

(1) according to the provisions of the sixty-third provision of the employment service and Employment Administration (No. twenty-eighth of the Ministry of labor and social security of the People's Republic of China), in the statutory working age, the urban permanent residents who have the ability to work and have employment requirements are unemployed. They register for unemployment in the public employment service institutions and apply for the employment unemployment registration certificate. Among them, rural migrant workers and other non local household workers have been in stable employment for 6 months in permanent residence. After unemployment, they can register in permanent places.

(two) with the certificate issued by the community, the families of zero employment families prove that they have registered unemployment in the public employment service institutions and apply for the employment unemployment registration certificate.

(three) during the graduation year, the university graduates will obtain the certificate of self employment of university graduates (only in the year of graduation), and obtain the employment and unemployment registration certificate from the provincial educational administration department at the school's provincial administrative department for education.

(four) the persons specified in the second of this Circular shall apply for the employment unemployment registration certificate in the public employment service institution.

(five) the re employment permit will no longer be issued. The original holder should issue the employment unemployment registration certificate to the public employment service institution. The original holders who are enjoying preferential tax policies for reemployment of laid-off workers will continue to enjoy the original preferential tax policy until the expiry date. The original holders who have not enjoyed preferential tax policies will apply for the preferential tax policies for reemployment of laid-off workers as of December 31, 2010.

(six) after the above-mentioned persons have applied for relevant vouchers, they shall be examined and identified by the human resources and social security departments of the employment and pioneering enterprises in terms of personnel scope, unemployment and unemployment status, and the policies they have enjoyed. In the employment and unemployment registration certificate, the words of "self starting business tax policy" or "enterprise absorbing tax policies" can also be added at the same time, which conforms to the conditions of self starting businesses and enterprises absorbing tax policies, and the competent tax authorities shall stamp stamped on the employment and unemployment registration certificate, indicating the time of tax deduction and exemption.

Four. The period for examination and approval of the preferential tax policies stipulated in this circular is from January 1, 2011 to December 31, 2013, and the starting time of preferential policies is from the day when taxpayers go to the tax authorities to handle tax reduction and exemption formalities. The preferential tax policy did not expire in December 31, 2013, and it can continue to enjoy the expiration of 3 years. The preferential tax policies for reemployment of laid-off workers will not expire in December 31, 2010, and they will continue to enjoy the expiration of the 3 year period.

Five. The preferential tax policies for reemployment of laid off and unemployed persons mentioned in article third (five) and fourth of this circular refer to the Circular of the Ministry of finance of the State Administration of Taxation on the issue of tax policies concerning reemployment of laid off and unemployed persons (fiscal and taxation [2005]186), the circular of the Ministry of Finance and the State Administration of Taxation on extending the tax policy on reemployment of laid off and unemployed persons (Finance and taxation [2009]23) and the tax preferential policies prescribed by the Ministry of Finance and the State Administration of Taxation on extending the examination and approval period of taxation policies for laid-off and reemployed persons (tax [2010]10 No.).

The personnel mentioned in this notice shall not enjoy the preferential tax policies repeatedly, and those who have enjoyed preferential tax policies for re employment in previous years shall no longer enjoy the preferential tax policies stipulated in this notice. If the employment personnel of an enterprise apply both the preferential tax policies stipulated in this notice and other preferential tax policies to support employment, enterprises may choose the most preferential policies, but they can not enjoy them repeatedly.

Six, the specific implementation measures of the above tax policies shall be separately formulated by the State Administration of Taxation jointly with the Ministry of finance, the Ministry of human resources and social security, and the Ministry of education.

Financial departments and tax departments should strengthen leadership and careful deployment, and make great efforts to support and promote employment as an important task, and implement relevant preferential tax policies. At the same time, we should pay close attention to the implementation of the tax policy, and promptly report the problems to the Ministry of Finance and the State Administration of taxation.

Treasury Department

State Administration of Taxation

October 22nd, two