Circular on the Tax Policy for Further Supporting and Promoting Entrepreneurship and Employment of Key Groups
Circular on the Tax Policy for Further Supporting and Promoting Entrepreneurship and Employment of Key Groups
Circular on the Tax Policy for Further Supporting and Promoting Entrepreneurship and Employment of Key Groups
Cai Shui [2019] No.22
February 2, 2019
Finance departments (bureaus), human resources and social security departments (bureaus) and poverty alleviation and development offices of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, offices of the State Taxation Administration in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan and the Finance Bureau, Human Resources and Social Security Bureau and Poverty Alleviation and Development Office of Xinjiang Production and Construction Corps,
In order to further support and promote entrepreneurship and employment of key groups, the relevant tax policy is hereby notified as follows:
I. For an individual who has a poverty archive and card established, or holds an Employment and Entrepreneurship Certificate (noted with "tax policies for self-employment" or "tax policies for self-employment during the calendar year of graduation") or an Employment and Unemployment Registration Certificate (noted with "tax policies for self-employment") and engages in individual business, taxes including value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and individual income tax payable for the current year shall be reduced in sequence by up to CNY12,000 per household annually within three years (36 months, the same below) as of the month when the individual business registration is handled.
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Cai Shui [2019] No.22
February 2, 2019
Finance departments (bureaus), human resources and social security departments (bureaus) and poverty alleviation and development offices of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, offices of the State Taxation Administration in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan and the Finance Bureau, Human Resources and Social Security Bureau and Poverty Alleviation and Development Office of Xinjiang Production and Construction Corps,
In order to further support and promote entrepreneurship and employment of key groups, the relevant tax policy is hereby notified as follows:
I. For an individual who has a poverty archive and card established, or holds an Employment and Entrepreneurship Certificate (noted with "tax policies for self-employment" or "tax policies for self-employment during the calendar year of graduation") or an Employment and Unemployment Registration Certificate (noted with "tax policies for self-employment") and engages in individual business, taxes including value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and individual income tax payable for the current year shall be reduced in sequence by up to CNY12,000 per household annually within three years (36 months, the same below) as of the month when the individual business registration is handled.
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