According to Article 1 of the Notice on Further Supporting and Promoting the Relevant Tax Policies for Entrepreneurial Employment of Key Groups, those who have established a poverty-stricken population and hold the Employment and Entrepreneurship Certificate (indicating the tax policy for self-employment or the tax policy for self-employment within the graduation year) or the Employment and Unemployment Registration Certificate;
Engaged in self-employed, since the month of registration of individual industrial and commercial households, within three years (36 months, the same below), according to the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax that should be paid in that year, according to the limit of 12000 yuan per household per year. The maximum quota standard can be increased by 20%, and the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can determine the specific quota standard within this range according to the actual situation in the region.
If the taxpayer's annual tax payable is lower than the above deduction limit, the tax reduction or exemption shall be limited to the actual tax paid; If it is greater than the above deduction limit, it shall be limited to the above deduction limit.
Extended data:
Article 5 of the Measures for the Implementation of Business Guarantee Loans in Shaanxi Province
The scope of borrowers of venture guarantee loan enterprises is: small and micro enterprises that meet the requirements of the Notice of the Ministry of Industry and Information Technology on Printing and Distributing Classification Standards for Small and Medium-sized Enterprises.
An enterprise borrower shall meet the following conditions: 30% of the total employees of the enterprise (1 5% for enterprises with more than 0/00 employees) meet the requirements of Article 3 above within 1 year before the application date, and sign with them 15%. There is no bad credit record, and there are no serious violations of labor laws and regulations such as wage arrears for employees.
Article 6 A business start-up guarantee loan shall be used for the borrower's start-up capital and the funds needed for business operation, and shall not be lent to others for use, or used for purchasing stocks, futures and other securities or engaging in equity investment, or used in violation of relevant state laws and regulations.
State Taxation Administration of The People's Republic of China-Relevant tax issues on further supporting and promoting entrepreneurship and employment of key groups.