preferential policies

Article 22 Retired soldiers who are self-employed can enjoy various preferential policies for self-employment in this city after applying for the Self-employment Certificate for Retired Soldiers in Cities and Towns (hereinafter referred to as the Self-employment Certificate) from the Civil Affairs Bureau according to regulations.

article 23 when recruiting employees for the society, the employer shall give priority to the retired soldiers who are self-employed under the same conditions. Administrative organs at all levels should allow self-employed retired soldiers who meet the conditions for entering the examination to take the examination when taking the examination of civil servants. The service period is regarded as the number of years with social practice, and priority is given to employment under the same conditions.

Article 24 After self-employed retired soldiers are employed, they should participate in social insurance such as basic old-age pension, basic medical care, unemployment and work-related injury for enterprise employees in accordance with relevant regulations. length of military service is regarded as the payment period of social insurance, and it is calculated with the actual payment period and enjoys corresponding social insurance benefits; Self-employed retired soldiers who have not achieved employment or have no fixed employment units can go through the insurance formalities at the social insurance agency where their household registration is located, specifically according to the relevant provisions of the city's flexible employment personnel to participate in social insurance. Among them, demobilized non-commissioned officers can choose to pay endowment insurance premiums and medical insurance premiums according to municipal standards or town and street standards.

Social insurance agencies shall handle the registration and continuation procedures of social insurance for self-employed retired soldiers with the Self-employed Certificate, and establish social insurance personal accounts such as basic pension and basic medical care in time.

Article 25 After a retired soldier is employed, his length of military service and unemployed time can be calculated as the continuous length of service of his unit, and he can enjoy the same salary and welfare benefits for employees of the same length of service, the same type of work and the same post.

Article 26 Self-employed retired soldiers who are engaged in self-employment shall be exempted from paying the following five types of fees within three years from the date when the industrial and commercial departments approve their operation, except for industries restricted by the state (including construction, entertainment and advertising, sauna, massage, Internet cafes, oxygen bars, etc.):

(1) Registration fees for individual industrial and commercial households (including business registration)

(2) Management fees of private medical institutions collected by health departments;

(3) the labor contract verification fee charged by the labor department;

(four) the provincial government and its financial and price departments approved the establishment of registration and management projects involving self-employment;

(5) fees for other projects related to registration and management.

Article 27 Preferential tax policies for self-employment of retired soldiers:

(1) Self-employed retired soldiers engaged in self-employment (except construction, entertainment, advertising, sauna, massage, Internet cafes and oxygen bars) shall be exempted from business tax, urban maintenance and construction tax, education surcharge and personal income tax within three years from the date of receiving the tax registration certificate.

(2) For service-oriented enterprises (except advertising, sauna, massage, Internet cafes and oxygen bars) and commercial retail enterprises newly established for the employment of self-employed retired soldiers, if more than 31% of the total number of employees were newly resettled in that year, and labor contracts with them were signed for more than 1 years, the service-oriented enterprises shall be exempted from business tax and the attached urban maintenance and construction tax within 3 years after being identified by the municipal civil affairs department and audited by the tax authorities. Commercial retail enterprises shall be exempted from urban maintenance and construction tax, education surcharge and enterprise income tax within 3 years.

if the number of retired soldiers newly resettled and self-employed by the above-mentioned enterprises in that year is less than 31% of the number of employees, but they have signed labor contracts with them for more than 1 years, the enterprise income tax can be reduced according to the calculated reduction ratio within 3 years after being confirmed by the municipal civil affairs department and audited by the tax authorities. Reduction ratio = (the number of self-employed retired soldiers newly recruited by the enterprise in that year ÷ the total number of employees in the enterprise ×111%)×2.

(3) For newly-established commercial retail enterprises engaged in commodity retail and wholesale business, those who resettle self-employed retired soldiers and sign labor contracts with them for more than 1 years can enjoy a fixed tax deduction of 2,111 yuan per year after being identified by the municipal civil affairs department and audited by the tax authorities. If the deduction is insufficient in that year, it can be carried forward to the next year to continue the deduction, but the carry-over period cannot exceed two years.

Newly-established enterprises, service-oriented enterprises and commercial retail enterprises are determined in accordance with the provisions of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Relevant Tax Preferential Policies for Supporting Retired Soldiers in Cities and Towns to Find Their Own Jobs (No.93 [2114] of Caishui).

Article 28 Retired soldiers who are self-employed may apply for loans from commercial banks with their Self-employed Certificate when they are engaged in self-employed business or set up economic entities. Commercial banks should give priority to credit support if they meet the loan conditions.

article 29 towns (streets) and relevant departments shall not charge fees other than those stipulated by state policies when handling the settlement of self-employed retired soldiers and their spouses and children.

article 31 cities, towns and villages shall give support to retired soldiers who have real difficulties in production, living and housing.

Supplement:

1. Relevant preferential documents (please read the documents, which are followed later)

[2111] Document No.8 of the State Transfer Association

VI. On the issue of preferential policies for demobilized military cadres who engage in self-employment or start their own businesses

Demobilized military cadres who choose their own jobs apply for self-employment or start their own businesses, and if they meet the requirements, the industrial and commercial administration shall, on the strength of the relevant demobilization documents. Those who engage in self-employed businesses shall be exempted from business tax and personal income tax for three years upon the approval of the competent tax authorities. For enterprises newly established for the employment of demobilized military cadres who choose their own jobs, where the number of demobilized military cadres who choose their own jobs accounts for more than 61% (including 61%) of the total number of enterprises, with the approval of the competent tax authorities, business tax and enterprise income tax shall be exempted within three years from the date of receiving the tax registration certificate. Demobilized military cadres who choose their own jobs must hold demobilized certificates issued by troops at or above the division level, and the tax authorities shall conduct corresponding examination and determination.

Strengthen the management of preferential business tax policies for demobilized military cadres and dependents of retired soldiers in cities and towns

□ Caishui [2115] No.18

China Financial News 2115-13-18 16:41:17

Finance departments (bureaus), local taxation bureaus and finance bureaus of Xinjiang Production and Construction Corps: Urban retired soldiers and their dependents engaged in the management of preferential business tax policies for individual businesses, The issues related to business tax policy are hereby clarified as follows:

Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Policies for Demobilized Military Cadres who Choose Their Own Jobs (Caishui [2113] No.26), Article 3 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Preferential Policies for Supporting Retired Soldiers in Cities and Towns to Find Their Own Jobs (Caishui [2114] No.93), Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Policies Concerning the Employment of Dependents (Cai Shui [2111] No.84) stipulates that demobilized military cadres, retired soldiers in cities and towns and dependents engaged in self-employment shall be exempted from business tax within three years from the date of receiving the tax registration certificate. Self-employment refers to the self-employment behavior of less than 7 employees (including 7 employees). Demobilized military cadres, retired soldiers in cities and towns and their dependents are engaged in self-employment where there are more than 8 employees (including 8 employees), regardless of whether their business licenses are marked as individual industrial and commercial households or not, demobilized military cadres and their dependents are entitled to relevant business tax preferential policies in accordance with newly-established enterprises and retired soldiers in cities and towns in accordance with the provisions of newly-established service enterprises.

other preferential business tax policies for demobilized military cadres, retired soldiers in cities and towns, and their dependents are still implemented according to the original regulations.

this circular shall be implemented as of March 1, 2115.

People's Republic of China * * * and Ministry of Finance

State Taxation Administration of The People's Republic of China

February 23rd, 2115

State Council Office [2114] No.11

Opinions on preferential policies for supporting retired soldiers in cities and towns to find their own jobs

Ministry of Civil Affairs, Ministry of Education, Ministry of Public Security, Ministry of Finance, Ministry of Personnel

Ministry of Labor and Social Security, People's Bank of China, State Administration of Taxation

(December 8, 2113)

In order to meet the requirements of the development of the socialist market economy, promote national defense and army building and safeguard the legitimate rights and interests of retired soldiers, According to the Military Service Law of the People's Republic of China and the relevant policies and regulations of the State Council and the Central Military Commission, the following opinions are put forward on the relevant preferential policies to support the self-employment of retired soldiers in cities and towns:

1. Eligibility for preferential policies

(1) Non-commissioned officers and conscripts who meet the conditions of urban resettlement and sign the Self-employment Agreement for Retired Soldiers with the civil affairs department of the resettlement place and receive the Self-employment Certificate for Retired Soldiers in Cities and Towns. Self-employed urban retired soldiers, with the "urban retired soldiers self-employed card" in the location of the account to enjoy self-employed preferential policies.

the format of the "self-employment certificate for retired soldiers in cities and towns" shall be uniformly formulated by the Ministry of civil affairs, printed by all provinces, autonomous regions and municipalities directly under the central government, and issued by the civil affairs departments in the resettlement areas.

2. Employment services and social security

(2) Institutions such as employment training and vocational education should provide employment training for self-employed retired soldiers in cities and towns according to the changes in the labor market and the adjustment of industrial structure. For the demobilized soldiers in cities and towns who have obtained the professional qualification certificates recognized by the state after training, the civil affairs department of the resettlement place should give some subsidies to the training fees paid by individuals, and the required funds should be included in the budget by the local finance, and the central finance should give appropriate subsidies to the areas with heavy resettlement tasks and underdeveloped economies.

(3) All kinds of talent exchange service institutions and public employment agencies should actively provide employment introduction and guidance services for self-employed urban retired soldiers. Public employment agencies should provide file management and labor security agency services for self-employed retired soldiers in cities and towns, and reduce or exempt relevant service fees within a certain period of time.

(4) When recruiting employees for the society, employers should give priority to the self-employed retired soldiers in cities and towns under the same conditions. Administrative organs at all levels should allow self-employed retired soldiers in cities and towns who meet the conditions for taking the examination to take part in the examination, and the service period is regarded as the number of years with social practice, and priority is given to employment under the same conditions.

if a self-employed retired soldier in a town is employed by an administrative organ or a financially subsidized institution within two years, he/she should return the Self-employed Certificate of Retired Soldiers in a Town to the civil affairs department and return the one-time economic subsidy issued to him/her, so that he/she can no longer enjoy the preferential policy of self-employment.

(5) Self-employed retired soldiers in cities and towns should participate in social insurance such as basic old-age pension, basic medical care and unemployment in accordance with the relevant regulations of the state and local governments. length of military service is regarded as the payment period of social insurance, and it is combined with the actual payment period to enjoy the corresponding social insurance benefits.

the social insurance agency in the resettlement area shall handle the registration and continuation procedures of social insurance for self-employed urban retired soldiers with the Self-employment Certificate issued by the civil affairs department at or above the county level, and establish social insurance personal accounts such as basic pension and basic medical care in time. During the period of service, the amount of personal accounts that participated in the basic old-age pension and basic medical insurance was incorporated into the newly established basic old-age pension. Personal account of basic medical insurance.

III. Adult Education and General Higher Education

(6) Self-employed retired soldiers from cities and towns who apply for adult colleges and universities can get a total of 11 points for filing, and the total score for filing can be increased by 21 points if they have won the third-class merit or above during their service.

Self-employed retired soldiers in cities and towns who apply for ordinary colleges and universities can get an increase of 11 points, among which the total score can be increased by 21 points if they have won the second-class merit or been awarded the honorary title by units above the military region during their service.

Self-employed retired soldiers in cities and towns who have a bachelor's degree to apply for graduate students can be given priority in re-examination or admission under the same conditions.

IV. Self-employed

(7) Self-employed retired soldiers in cities and towns who are engaged in self-employed shall be exempted from paying the following fees within 3 years from the date when the industrial and commercial department approves their operation, except for industries restricted by the state (including construction, entertainment, advertising, sauna, massage, Internet cafes, oxygen bars, etc.):

1.

2. Management fees of private medical institutions collected by health departments.

3. Labor contract verification fee charged by labor and social security department.

4. People's governments of all provinces, autonomous regions and municipalities directly under the Central Government and their finances. Registration and management fees involving individual business approved by the competent price department.

5. Other fees related to registration and management.

V. Taxation

(8) The newly-established service enterprises (except advertising, sauna, massage, Internet cafes and oxygen bars) for the employment of self-employed urban retired soldiers reached more than 31% of the total number of employees in that year, and signed labor contracts with them for more than l years, which were confirmed by the civil affairs departments at or above the county level and audited by the tax authorities, and were exempted from business tax and the attached urban maintenance and construction within three years.

if the number of retired soldiers in cities and towns newly resettled by the above-mentioned enterprises in those years was less than 31% of the total number of employees, but they signed labor contracts with them for more than 1 years, the enterprise income tax can be reduced according to the calculated reduction ratio within 3 years after being confirmed by the civil affairs departments at or above the county level and audited by the tax authorities. Reduction ratio = (retired soldiers in cities and towns who were newly recruited and self-employed by enterprises in that year ÷ total number of employees in enterprises × 111% )× 2.

(9) The newly-established commercial enterprises (except those engaged in wholesale, wholesale and other non-retail businesses) for the employment of self-employed retired soldiers in cities and towns, where the newly-employed retired soldiers in cities and towns reached more than 31% of the total number of employees in that year and signed labor contracts with them for more than 1 years, shall be exempted from urban maintenance and construction tax, education surcharge and enterprise income tax within 3 years after being identified by the civil affairs departments at or above the county level and audited by the tax authorities.

if the above-mentioned enterprises newly resettled self-employed retired soldiers in cities and towns in that year accounted for less than 31% of the total number of employees, but signed labor contracts with them for more than 1 years, the enterprise income tax can be reduced according to the calculated reduction ratio within 3 years after being confirmed by the civil affairs departments at or above the county level and audited by the tax authorities. Reduction ratio = (self-employed urban retired soldiers newly recruited by the enterprise in the current year ÷ total number of employees of the enterprise × 111% )× 2.