1. Eligible entrepreneurs must obtain valid qualifications such as business license and register individual industrial and commercial households, small and micro enterprises, private non-enterprise units, social organizations and firms within the administrative area of Qingdao. If the legal representative or person in charge is changed to start business, the latest change time of valid qualifications such as business license shall be the opening time. Entrepreneurs who belong to college students who drop out of school to start a business should also go through the formalities of dropping out of school. 2. When applying for a one-time business start-up subsidy, the entrepreneur shall apply for employment registration and pay social insurance for urban workers for 6 months or more (the social insurance premium shall not exceed 3 months, the same below). If the accumulated social insurance premium has been paid for 6 months, a subsidy of 1 ,000 yuan will be given, and the total subsidy of each startup organization shall not exceed 1 ,000 yuan. 3, apply for a one-time business subsidy personnel, should be the legal representative of the entrepreneurial entity or the person in charge of individual industrial and commercial households.

Legal basis:

Accounting Standards for EnterprisesNo. 16-Government Subsidies

Sixth government subsidies must meet the following conditions before they can be confirmed:

(a) the enterprise can meet the conditions attached to the government subsidy;

(2) Enterprises can get government subsidies.

Article 7 Where government subsidies are monetary assets, they shall be measured according to the amount received or receivable.

If government subsidies are non-monetary assets, they shall be measured at fair value; If the fair value cannot be obtained reliably, it shall be measured according to the nominal amount.

Article 8 Government subsidies related to assets shall offset the book value of related assets or be recognized as deferred income. If the government subsidy related to assets is recognized as deferred revenue, it shall be included in the profit and loss by stages in accordance with a reasonable and systematic method within the service life of the related assets. Government subsidies measured according to the nominal amount are directly included in the current profits and losses. If the relevant assets are sold, transferred, scrapped or damaged before the end of the service life, the undistributed deferred revenue balance will be transferred to the profit and loss of the current asset disposal period.

Article 9 Government subsidies related to income shall be accounted for in accordance with the following provisions:

(1) If it is used to compensate the related costs or losses of the enterprise in the future, it will be recognized as deferred revenue. During the period when the related costs or losses are recognized, it will be included in the current profits and losses or offset the related costs;

(2) It is used to compensate the related costs or losses that the enterprise has incurred, and it is directly included in the current profit and loss or offset the related costs.

Article 10 Where government subsidies include both asset-related and income-related parts, the different parts shall be accounted for separately. If it is difficult to distinguish, it should be classified as income-related government subsidies as a whole.

Eleventh government subsidies related to the daily activities of enterprises should be included in other income or offset related costs and expenses according to the essence of economic business. Government subsidies unrelated to the daily activities of enterprises shall be included in non-operating income and expenditure.

Article 12 When an enterprise obtains a discount on a preferential policy loan, it shall distinguish between two situations, that is, the finance allocates the discount funds to the lending bank and the finance directly allocates the discount funds to the enterprise, and make accounting treatment in accordance with Articles 13 and 14 of these Standards respectively.

Article 13 If the finance allocates the discount interest funds to the lending bank, and the lending bank provides loans to the enterprise at preferential interest rates, the enterprise may choose one of the following methods for accounting treatment:

(1) Take the actually received loan amount as the recorded value of the loan, and calculate the related loan expenses according to the loan principal and preferential interest rate.

(2) Take the fair value of the loan as the recorded value of the loan, and calculate the loan cost according to the effective interest rate method. The difference between the amount actually received and the fair value of the loan is recognized as deferred income. Deferred income is amortized by the effective interest method within the loan term to offset the related loan expenses. After choosing one of the above two methods, the enterprise shall apply them consistently and shall not change them at will.

Fourteenth finance will directly allocate discount interest funds to enterprises, and enterprises should offset the relevant borrowing costs with the corresponding discount interest funds.

Fifteenth confirmed that government subsidies need to be returned, should be returned in the current period in accordance with the following provisions for accounting treatment:

(1) If the book value of related assets is written off at the time of initial confirmation, the book value of assets shall be adjusted;

(2) If there are related deferred income, the book balance of the related deferred income shall be offset, and the excess shall be included in the current profit and loss;

(3) Other circumstances shall be directly included in the current profit and loss.