Tax reduction and fee reduction in 2022 | ㉕ Independent employment retired soldiers' entrepreneurial employment tax preferential policy

At present, my country's economic development is facing the contraction of demand, impact, and expected weakening triple pressure. The tax reduction policy is an effective "pressure reduction valve", which helps to stabilize market entities and thereby stabilize the basic economic market. In 2022, the state implements a new combined tax support policy. It provides tax support for market entities, especially small and medium -sized enterprises, individual industrial and commercial households, manufacturing, and special difficulties.

The "2022 tax reduction and fee reduction 38" column focuses on the relevant policies of tax reduction and fees, helping enterprises and individuals better understand policies, grasp policies, make good use of policies, and release policy dividends to the greatest extent, stimulate market vitality, and stabilize market confidence.

Enjoy the subject

In accordance with the "Regulations on the Research Soldiers" (Order No. 608 of the Central Military Commission of the State Council), the individual industrial and commercial households founded by retired soldiers who set up in accordance with their own employment, as well as companies recruited for their employment.

Content

With the consent of the Provincial People's Government, Yunnan Province determined the specific tax deduction limit (quota) standard: if the independent employment retired soldiers engaged in individual operations in accordance with the individual operation, the limit of 14,400 yuan per household in order will be deducted in turn by deducting it in order of 3 years. The value -added tax, urban maintenance construction tax, educational costs, local education additional, and personal income tax that were actually paid at that time; enterprises recruited independent employment retired soldiers, and those who meet the conditions will be 9,000 yuan per person per year within 3 years. Fixed standards deduct value -added tax, urban maintenance construction tax, educational additional addition, local education additional and corporate income tax in turn.

Policy enforcement period

The execution period is extended to December 31, 2023

Policy basis

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

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