August 1st Army Day | Here's a tax and fee preferential policy "big gift package" for your family | Accompanying the army | Preferential policies
Today is the Army Day on August 1st. We have compiled the tax and fee preferential policies that retired soldiers, military officials, and military family members can enjoy when starting businesses and finding employment. Let's learn together.
Deduction of entrepreneurial taxes and fees for retired soldiers
【 Enjoying subject 】
Self employed retired soldiers
【 Discount Content 】
From January 1, 2019 to December 31, 2023, for self-employed retired soldiers engaged in individual businesses, starting from the month of registration for individual industrial and commercial households, the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, and personal income tax that they should pay for the year shall be deducted in sequence within three years at a limit of 12000 yuan per household per year. The maximum limit standard can be raised by 20%, and the people's governments of provinces, autonomous regions, and municipalities directly under the central government can determine specific limit standards within this range based on the actual situation of their respective regions.
[Enjoyment conditions]
1. Self employment retired soldiers refer to retired soldiers who have been discharged from active service in accordance with the provisions of the Regulations on the Placement of Retired Soldiers and have been resettled in a self employment manner.
2. If the annual tax payable by the taxpayer is less than the above-mentioned deduction limit, the tax reduction or exemption shall be limited to the actual tax paid by the taxpayer; If the deduction limit is greater than the above, it shall be limited to the above deduction limit.
The tax basis for urban maintenance and construction tax, education surcharge, and local education surcharge is the value-added tax payable before enjoying this tax preferential policy.
Policy basis
1. Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Veterans Affairs on Further Supporting Tax Policies Related to Self employment, Entrepreneurship, and Employment of Retired Soldiers
2. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Tax Preferential Policies
Deduction of employment taxes and fees for retired soldiers
【 Enjoying subject 】
Enterprises that recruit self-employed retired soldiers and sign labor contracts with them for a period of more than 1 year, and pay social insurance premiums in accordance with the law
【 Discount Content 】
From January 1, 2019 to December 31, 2023, for the recruitment of self-employed retired soldiers who have signed a labor contract with them for a period of more than one year and paid social insurance premiums in accordance with the law, from the month of signing the labor contract and paying social insurance premiums, value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, and enterprise income tax incentives will be deducted in a fixed amount within three years based on the actual number of recruits. The quota standard is 6000 yuan per person per year, with a maximum increase of 50%. The people's governments of each province, autonomous region, and municipality directly under the central government can determine the specific quota standard within this range based on the actual situation of the local area.
[Enjoyment conditions]
1. Self employment retired soldiers refer to retired soldiers who have been discharged from active service in accordance with the provisions of the Regulations on the Placement of Retired Soldiers and have been resettled in a self employment manner.
The enterprises mentioned in the above policies refer to enterprises and other units that belong to value-added tax taxpayers or corporate income tax taxpayers.
3. Enterprises shall sign labor contracts with self employed retired soldiers for a period of more than one year and pay social insurance premiums in accordance with the law.
4. If enterprises can apply the above-mentioned tax preferential policies as well as other special tax preferential policies to support employment, they can choose to apply the most favorable policies, but cannot enjoy them repeatedly.
5. Enterprises shall calculate the total amount of tax reduction or exemption based on the number of employees and the time of signing the labor contract. Within the total amount of tax reduction or exemption, value-added tax, urban maintenance and construction tax, education surcharge, and local education surcharge shall be deducted on a monthly basis. If the actual amount of value-added tax, urban maintenance and construction tax, education surcharge, and local education surcharge that an enterprise should pay is less than the total amount of tax reduction and exemption calculated, the actual amount of value-added tax, urban maintenance and construction tax, education surcharge, and local education surcharge that should be paid shall be limited; If the actual amount of value-added tax, urban maintenance and construction tax, education surcharge, and local education surcharge to be paid exceeds the total amount of tax reduction and exemption calculated, the total amount of tax reduction and exemption calculated shall be limited.
At the end of the tax year, if the actual reduction or exemption of value-added tax, urban maintenance and construction tax, education surcharge, and local education surcharge by the enterprise is less than the total amount of tax reduction or exemption calculated, the enterprise shall deduct the enterprise income tax from the difference in the final settlement and payment of enterprise income tax. If the deduction cannot be completed in the current year, it will not be carried forward for future years.
The tax basis for urban maintenance and construction tax, education surcharge, and local education surcharge is the value-added tax payable before enjoying this tax preferential policy.
Policy basis
1. Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Veterans Affairs on Further Supporting Tax Policies Related to Self employment, Entrepreneurship, and Employment of Retired Soldiers
2. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Tax Preferential Policies
Entrepreneurship of military dependents is exempt from value-added tax
【 Enjoying subject 】
Military dependents engaged in individual business operations
【 Discount Content 】
From the date of handling tax registration matters, the taxable services provided by them are exempt from value-added tax for three years.
[Enjoyment conditions]
It is necessary to hold a certificate issued by a political organization at or above the division level that can indicate their identity, and each accompanying military family member can enjoy one tax exemption policy.
Policy basis
Notice of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Promotion of the Pilot Program of Replacing Business Tax with Value added Tax Annex 3 Provisions on the Transitional Policy of Replacing Business Tax with Value added Tax Pilot
Entrepreneurship of military dependents is exempt from personal income tax
【 Enjoying subject 】
Military dependents engaged in individual business operations
【 Discount Content 】
Family members who engage in individual business with the military are exempt from personal income tax for three years from the date of receiving the tax registration certificate.
[Enjoyment conditions]
1. When military family members engage in individual business, they must have a certificate issued by a political organ at or above the division level indicating their identity.
2. Each military family member can only enjoy one tax exemption policy in accordance with the above regulations.
Policy basis
Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies Related to Employment of Military Family Members
Enterprises that provide employment opportunities for military dependents are exempt from value-added tax
【 Enjoying subject 】
Newly established enterprises for the placement of military dependents for employment
【 Discount Content 】
Newly established enterprises for the placement of military dependents are exempt from value-added tax for taxable services provided within 3 years from the date of receiving the tax registration certificate.
[Enjoyment conditions]
The family members accompanying the military must account for more than 60% of the total number of employees in the enterprise, and have a certificate issued by the political and logistics organs at or above the military level.
Policy basis
Notice of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Promotion of the Pilot Program of Replacing Business Tax with Value added Tax Annex 3 Provisions on the Transitional Policy of Replacing Business Tax with Value added Tax Pilot
Military cadres who have switched careers are exempt from value-added tax for entrepreneurship
【 Enjoying subject 】
Military transition cadres engaged in individual business operations
【 Discount Content 】
From the date of receiving the tax registration certificate, the taxable services provided are exempt from value-added tax for a period of 3 years.
[Enjoyment conditions]
Military cadres who choose their own careers must hold a transfer certificate issued by a unit at or above the division level.
Policy basis
Notice of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Promotion of the Pilot Program of Replacing Business Tax with Value added Tax Annex 3 Provisions on the Transitional Policy of Replacing Business Tax with Value added Tax Pilot
Military cadres who choose their own careers and transfer to other positions are exempt from personal income tax
【 Enjoying subject 】
Military transition cadres engaged in individual business operations
【 Discount Content 】
Military cadres who choose their own careers and engage in individual business operations are exempt from personal income tax for three years from the date of receiving the tax registration certificate.
[Enjoyment conditions]
Military cadres who choose their own careers must hold a transfer certificate issued by a unit at or above the division level.
Policy basis
Notice of the Ministry of Finance and the State Administration of Taxation on Taxation Policies for Military Transfer Cadres who Choose Their Own Jobs
Enterprises that provide employment opportunities for military personnel who have transferred to other fields are exempt from value-added tax
【 Enjoying subject 】
Newly established enterprises for the employment of military cadres who have switched careers and choose their own careers
【 Discount Content 】
Newly established enterprises for the purpose of providing employment for military cadres who have switched careers independently shall be exempt from value-added tax for taxable services provided within 3 years from the date of receiving the tax registration certificate.
[Enjoyment conditions]
1. More than 60% of the total number of employees in the enterprise are self selected military cadres who have been transferred to other jobs.
2. Military transition cadres must hold a transition certificate issued by troops at or above the division level.
Policy basis
Notice of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Promotion of the Pilot Program of Replacing Business Tax with Value added Tax Annex 3 Provisions on the Transitional Policy of Replacing Business Tax with Value added Tax Pilot
Extracted from the Compilation of Tax and Fee Preferential Policies to Support Coordinated Development
