Policies for the continuation of a combination tax support policy -absorbing key group employment tax deduction deductions

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 -absorbing the employment tax deduction policy of key groups.

Remove the employment tax deduction policy of key groups

【Enjoy the subject】

Recruiting poverty -stricken people in the establishment of files, as well as those who have registered unemployment in the public employment service agency in the human resources and social security department for more than half a year, and hold the "Employment and Entrepreneurship Certificate" or "Employment Unemployment Registration Certificate" (indicate "Enterprise's Tax Policy") personnel,) And it signed a labor contract for more than one year and pays social insurance premiums in accordance with the law.

【Promotion】

From January 1, 2019 to December 31, 2025, the enterprise enrolled the poor people who set up files, and registered for more than half a year in the public employment service agency in the human resources and social security department for more than half a year and held the "Employment and Entrepreneurship Certificate" or "Employment Employment Certificate" or "Employment. Those who have an unemployment registration certificate "(indicate the" enterprise absorbing tax policy ") who signed a labor contract for more than 1 year and paying social insurance premiums in accordance with the law, and signed a labor contract and paid social insurance in the month (36 36 years (36 in 36 years (36 Month) Deducting value -added tax, urban maintenance construction tax, educational costs, local education additional, and corporate income tax discounts in turn according to the actual number of recruits. The quota standard is 6,000 yuan per person per year, and up to 30%of the maximum rises. The people's governments of all provinces, autonomous regions, and municipalities may determine the specific quota standards within this amida according to the actual situation of the region.

【Enjoy conditions】

1. Enterprises in the above policies refer to enterprises such as VAT taxpayers or corporate income taxpayers.

2. Enterprises and recruitment of poverty -stricken people in the establishment of files, as well as the registration of public employment service agencies in the human resources and social security department for more than half a year and holding the "Employment and Entrepreneurship Certificate" or "Employment and unemployment registration certificate" (indicate the "enterprise's taxation tax policy ") The personnel signed a labor contract for more than one year and paid social insurance premiums in accordance with the law.

3. The tax deduction calculated based on the above standards shall be deducted in the value -added tax, urban maintenance construction tax, educational surcharge, local education additional and corporate income tax deducted by the company's actual year. Use for next year.

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

5. Enterprise recruiting employees can apply not only preferential tax policies stipulated in this notice, but also apply other special tax preferential tax policies for employment. Enterprises can choose to apply the best preferential policies, but they must not enjoy it repeatedly.

- END -