Policies for the continuation of a combination tax support policy -deducting taxes and fees of self -employed retired soldiers for entrepreneurship

In order to facilitate the timely understanding of the applicable tax support policies in time, the State Administration of Taxation has sorted out the newly introduced and continued implementation policies, and forms a new combined combination in accordance with the compilation of the subject, the preferential content, the conditions, and the policy basis for the policy basis. Tax and fees support policy guidelines will continue to be updated in accordance with the new tax policy situation. Today, I will take you to understand: continuing the implementation of tax support policies — the tax deduction policy of independent employment retired soldiers entrepreneurship tax deduction.

Independent employment retired soldiers' entrepreneurial tax deduction policy

Enjoy the subject

Independent employment retirement soldier

Content

From January 1, 2019 to December 31, 2023, if an independent employment retired soldiers engage in individual operations, the monthly (36 months) of the individual industrial and commercial household registration will be based on the monthly (36 months). Deducting its actual value -added tax, urban maintenance and construction tax, educational surcharges, local education additional and personal income taxes, and personal income taxes that actually paid. The limit standard can float up to 20%, and the people's governments of all provinces, autonomous regions, and municipalities may determine the specific limit standards within this extent according to the actual situation of the region.

Enjoy condition

1. Autonomous employment retired soldiers refers to retired soldiers who withdraw from active and place them in accordance with the provisions of the "Regulations on the Receiving Soldiers' resettlement" (the State Council Central Military Commission No. 608).

2. If the taxpayer pays less than the above -mentioned deduction limit, the tax deduction amount is limited to the tax and exemption amount is limited to the actual tax; if it is larger than the above deduction limit, the above deduction limit is limited.

3. If the actual business period of the taxpayer is less than one year, the tax reduction limit shall be converted monthly. Conversion formulas are: Disable tax limit = annual reduction tax limit ÷ 12 × actual operation month.

4. The basis for taxation for urban maintenance and construction tax, educational surcharge, and local education additional tax should be the value -added tax should be taxable before enjoying the preferential tax policy.

Policy basis

1. The "Announcement of the General Administration of Taxation of the Ministry of Finance on extending some tax preferential policies" (2022 No. 4)

2. "Notice of the Ministry of Taxation of the General Administration of Finance on Further Supporting the Research Taxation Policies of Employment and Employment of Employment of Employment of Employment" (Cai Tax [2019] No. 21)

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