Article 22 Self-employed retired soldiers can enjoy various preferential policies for self-employment in this Municipality after applying to the Civil Affairs Bureau for the Self-employed Certificate of Retired Soldiers in Cities and Towns (hereinafter referred to as the Self-employed Certificate).

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

Twenty-fourth self-employed retired soldiers after employment, should be in accordance with the relevant provisions of the basic old-age pension, basic medical care, unemployment, work-related injuries and other social insurance. Length of military service is regarded as the payment period of social insurance, which is combined with the actual payment period and enjoys the corresponding social insurance benefits; Self-employed retired soldiers who have not achieved employment or have no fixed employment units can apply for insurance in the social insurance agency where their household registration is located, specifically according to the relevant provisions of this Municipality on flexible employment personnel participating in social insurance. Among them, demobilized officers can choose to pay pension insurance and medical insurance premiums according to municipal standards or town and street standards.

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

Twenty-fifth retired soldiers after employment, their length of military service, unemployment time, can be combined into the continuous length of service of the unit, enjoy the same length of service, the same type of work, the same post workers the same wages and benefits.

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

(a) individual industrial and commercial households registration fees charged by the industrial and commercial departments (including industrial and commercial registration and change registration), individual industrial and commercial households management fees, market management fees, and economic contract demonstration text fees;

(2) Management fees of private medical institutions charged by the health department;

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

(four) the registration and management of individual industrial and commercial households approved by the provincial government and its financial and price departments;

(5) Other relevant registration management fees.

Twenty-seventh retired soldiers self-employment related preferential tax policies:

(1) Self-employed retired soldiers who are engaged in self-employment (excluding 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.

(II) For newly-established service enterprises (except advertising, sauna, massage, Internet cafes and oxygen bars) and commercial retail enterprises that recruit self-employed retired soldiers, if the newly-recruited retired soldiers reach more than 30% of the total number of employees in the current year and sign labor contracts with them 1 year or more, the business tax and the maintenance and construction tax of affiliated cities will be exempted within three years after being identified by the municipal civil affairs department and audited by the tax department. 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 30% of the number of employees, but the term of signing the labor contract exceeds 1 year, the enterprise income tax may be reduced or exempted according to the calculated reduction ratio within three years after being identified 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 × 100%)×2.

(3) For newly established commercial retail enterprises engaged in commodity retail and wholesale business, if self-employed retired soldiers are placed and signed labor contracts with them for more than 1 year, they can enjoy a fixed deduction of 2,000 yuan per 1 self-employed retired soldiers 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 shall be determined in accordance with the provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Supporting the Self-employment of Retired Soldiers in Cities and Towns (No.93 [2004] of Caishui).

Twenty-eighth self-employed retired soldiers engaged in self-employment or the establishment of economic entities, operating funds are insufficient, you can apply for loans from commercial banks with self-employment certificates. Commercial banks should give priority to credit support if they meet the loan conditions.

Twenty-ninth towns (streets) and relevant departments shall not charge fees other than those stipulated by state policies when handling self-employed retired soldiers and their accompanying spouses and children.

Thirtieth for retired soldiers who have difficulties in production, living and housing, cities and towns should give support.

All provinces, autonomous regions, municipalities directly under the central government, the finance department (bureau), the State Administration of Taxation, the local taxation bureau, the Civil Affairs Department (bureau), the Finance Bureau of Xinjiang Production and Construction Corps, and the Civil Affairs Bureau:

Since 2004, the state has given tax support policies to urban retired soldiers to start their own businesses, which has effectively promoted the employment of urban retired soldiers. On October 29th, 2065438+01010, the newly revised Military Service Law of People's Republic of China (PRC) and the first formulated Regulations on the Resettlement of Retired Soldiers were promulgated, and the resettlement reform of retired soldiers in urban and rural areas was formally implemented, and the resettlement work of retired soldiers entered a new historical period. In order to implement the new requirements of the central government for the resettlement of retired soldiers, with the approval of the State Council, the relevant issues concerning the adjustment and improvement of the tax policy for entrepreneurial employment are hereby notified as follows:

First, for self-employed retired soldiers who are engaged in self-employment, the actual business tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax that should be paid in that year will be deducted in turn according to the annual limit of 8,000 yuan per household within three years. The ceiling 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 ceiling standard within this scope according to the actual situation in the region and report it to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

If the taxpayer's annual tax payable is lower than the above deduction limit, it 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. If the actual operating period of the taxpayer is less than one year, the tax reduction and exemption limit shall be converted according to the actual month. The conversion formula is: tax reduction and exemption limit = annual tax reduction and exemption limit ÷ 12× actual operating months.

In the month when taxpayers enjoy preferential tax policies, they should report to the competent tax authorities with the "China People's Liberation Army Veterans Certificate" or "China People's Liberation Army Veterans Certificate" and relevant information required by the tax authorities.

Second, for processing enterprises in commercial enterprises, service-oriented enterprises and labor employment service enterprises, as well as small business entities with processing nature in street communities, in newly-added posts, if retired soldiers who are self-employed are newly recruited in the same year and sign labor contracts with them for more than 1 year and pay social insurance premiums according to law, business tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax concessions will be deducted in turn according to the actual number of employees within three years. The quota standard is 4000 yuan per person per year, with a maximum increase of 50%. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government may, according to the actual situation in the region, determine specific quota standards within this scope and report them to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

Service-oriented enterprises as mentioned in this article refer to enterprises and private non-enterprise units registered and established in accordance with the Provisional Regulations on the Registration and Administration of Private Non-enterprise Units (the State Council Decree No.251) and engaged in business activities stipulated in the current business tax "service industry".

Taxpayers verify the total amount of tax reduction or exemption for enterprises according to the number of employees and the time of signing labor contracts, and deduct business tax, urban maintenance and construction tax, education surcharge and local education surcharge from the total amount of tax reduction or exemption every month. If the actual business tax, urban maintenance and construction tax, education surcharge and local education surcharge payable by taxpayers are less than the approved total tax reduction or exemption, they shall be limited to the actual business tax, urban maintenance and construction tax, education surcharge and local education surcharge; If the actual payable business tax, urban maintenance and construction tax, education surcharge and local education surcharge are greater than the approved total amount of tax reduction or exemption, they shall be limited to the approved total amount of tax reduction or exemption.

At the end of the tax year, if the business tax, urban maintenance and construction tax, education surcharge and local education surcharge actually reduced or exempted by the enterprise are less than the approved total amount of reduction or exemption, the enterprise shall deduct the enterprise income tax when the enterprise income tax is settled. If the deduction is insufficient in the current year, it will not be carried forward to the subsequent annual deduction.

The calculation formula is: the total amount of tax reduction and exemption for enterprises = ∑ the annual work month of each self-employed retired soldier in this enterprise ÷ 12× quota standard.

Enterprises shall enjoy preferential tax policies from the month following the recruitment of self-employed retired soldiers, and submit the following materials to the competent tax authorities for the record in the month when they enjoy preferential tax policies: 1 China People's Liberation Army Retired Soldier Certificate or China People's Liberation Army Retired Military Officer Certificate for newly recruited self-employed retired soldiers; 2. The labor contract signed between the enterprise and the newly recruited self-employed retired soldiers (photocopy), and the social insurance premium paid by the enterprise for the employees; 3 this year's work schedule for retired soldiers who are employed independently by enterprises (see annex); 4. Other relevant materials required by the tax authorities.

Third, the term "self-employed retired soldiers" as mentioned in this notice refers to the retired soldiers who have retired from active service and chosen their own jobs for resettlement in accordance with the Regulations on Resettlement of Retired Soldiers (Order No.608 of the State Council and Central Military Commission).

Four. The implementation period of this notice is 20 14 10 to 20 16 12 3 10. The preferential tax policies stipulated in this notice shall be managed according to the filing of tax reduction and exemption, and taxpayers shall file with the competent tax authorities. 201February 3, 61day did not enjoy the preferential tax policy for three years, and can continue to enjoy it until the expiration of three years. The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Supporting the Self-employment of Retired Soldiers in Cities and Towns (Cai Shui [2004] No.93) was suspended from 20 14 10, and the stipulated preferential tax policies were not enjoyed for 3 days from 201310.

The policy of exemption from value-added tax for the employment of retired soldiers in Xiangcheng Town, Item 1 (12) of Annex 3 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [20 13] 106) has been suspended since July 20 1 year. 20 14. Those who have not enjoyed it for 3 years on June 30th may continue to enjoy it until the expiration of 3 years.

5. If an enterprise recruits self-employed retired soldiers, both the preferential tax policies stipulated in this circular and other preferential tax policies supporting employment are applicable, the enterprise may choose to apply the most favorable policy, but it cannot enjoy it repeatedly.

Local finance, taxation, civil affairs and other departments should strengthen leadership, make careful arrangements, take supporting self-employed retired soldiers to start their own businesses as an important task, take the initiative to publicize and interpret policies, strengthen departmental coordination, and ensure that policies are put in place. At the same time, we should pay close attention to the implementation of tax policies, and report problems to the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Civil Affairs in a timely manner.

Attachment: Work schedule (style) of retired soldiers who are employed by enterprises independently this year.

Ministry of Finance of People's Republic of China (PRC) and Ministry of Civil Affairs of State Taxation Administration of The People's Republic of China

Source: Baidu Encyclopedia-About adjusting and improving the employment of retired soldiers who support self-employment.