1.I heard that Shanghai has recently issued a tax policy for specific groups, what are the specific contents?
Answer: In accordance with the relevant provisions of the announcement of the Ministry of Finance, the State Administration of Taxation, the Ministry of Human Resources and Social Security, and the Ministry of Agriculture and Rural Affairs on Further Supporting the Entrepreneurship and Employment of Key Groups (Announcement No. 15 of 2023), with the approval of the city, the matters concerning the tax deduction standards in the tax policy for supporting the entrepreneurship and employment of key groups are hereby clarified as follows:
1. Poverty alleviation targets (including those who are monitored to prevent the return to poverty, the same below), holding an Employment and Entrepreneurship Certificate (indicating "Tax Policy for Self-employment and Entrepreneurship" or "Tax Policy for Self-employment within the Year of Graduation") or "Employment and Unemployment Registration Certificate" (indicating "Tax Policy for Self-employment"), if they are engaged in self-employment, the annual limit for each household is 24,000 yuan for 3 consecutive years (i.e., 36 months, the same below) starting from the month of registration of individual industrial and commercial households. Urban maintenance and construction tax, education surcharge, local education surcharge and individual income tax will be reduced and exempted in turn.
2. Enterprises may recruit people who have been lifted out of poverty, and who have been registered as unemployed for more than half a year in the public employment service agency of the human resources and social security department, and who hold an "Employment and Entrepreneurship Certificate" or "Employment and Unemployment Registration Certificate" (and indicate "Enterprise Absorption Tax Policy"). Enterprises sign labor contracts with these personnel for more than 1 year, and pay social insurance premiums in accordance with the law, starting from the month when the labor contract is signed and begin to pay social insurance, the enterprise will reduce or exempt 7,800 yuan of value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax per person per year according to the actual number of employees in the next three years.
2.When will this policy be enforced?
Answer: The implementation of the tax policy for entrepreneurship and employment of key groups will be from January 1, 2023 to December 31, 2027. If the taxpayer has enjoyed the preferential tax policy for entrepreneurship and employment of key groups for less than 3 years before December 31, 2027, he or she can continue to enjoy it until the full 3 years. For those who have enjoyed the preferential tax policies for entrepreneurship and employment of key groups for more than 3 years in the previous year, they will no longer enjoy the preferential tax policies stipulated in this provision;For those who have enjoyed less than 3 years in the previous year but meet the conditions of this regulation, they can enjoy the discount according to this regulation until they have completed 3 years.
3.In Shanghai, retired soldiers can enjoy a series of preferential tax policies for self-employment or employment. What preferential tax policies can be applied to the entrepreneurship or employment of retired soldiers in Shanghai?
According to Announcement No. 14 of 2023, the Ministry of Finance and the Ministry of Taxation of the Ministry of Finance and the Ministry of Taxation issued the Announcement on Further Supporting the Entrepreneurship and Employment of Self-employed Retired Soldiers. According to the announcement, the Shanghai Municipal Bureau of Finance, the Shanghai Taxation Bureau of the State Administration of Taxation and the Shanghai Veterans Affairs Bureau, with the consent of the city, jointly issued a document clarifying the preferential tax policies that can be enjoyed by self-employed retired soldiers in entrepreneurship and employment within the city.
1) In the case of self-employment and self-employment of retired soldiers, starting from the month of applying for the registration of individual industrial and commercial households, the maximum annual limit for each household shall be 24,000 yuan within 36 consecutive months, and the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax actually payable in the current year shall be deducted in turn.
2) If an enterprise hires self-employed retired soldiers and signs a labor contract with them for a period of more than one year and pays social insurance premiums in accordance with laws and regulations, starting from the month of signing the labor contract and paying social insurance, in the next three years, according to the actual number of recruits, value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax incentives will be deducted in turn. The annual quota for each person is 9,000 yuan.
4.What is the deadline for the implementation of this policy?
A: The implementation of the tax policy for entrepreneurship and employment of self-employed retired soldiers will last from January 1, 2023 to December 31, 2027. If the taxpayer has enjoyed the preferential tax policy for self-employed retired soldiers for entrepreneurship and employment for less than 3 years before December 31, 2027, then he can continue to enjoy the preferential policy until the full 3 years. If the retired soldier has enjoyed the preferential tax policy for entrepreneurship and employment of retired soldiers for 3 years in the previous year, then he will no longer enjoy the preferential tax policy stipulated in this document;If the preferential tax policy for entrepreneurship and employment of retired soldiers has been enjoyed for less than 3 years in the previous year, but the conditions specified in this document are met, they can continue to enjoy the preferential policies in accordance with the provisions of this document until the full 3 years.
5.In order to enjoy the tax benefits of retired soldiers, what documents does our company need to keep for future reference?
Answer: Retired soldiers can enjoy preferential tax policies when they are self-employed. When filing tax returns, you need to indicate your status as a retired soldier, and keep the "Chinese People's Liberation Army Retirement Certificate", "Chinese People's Liberation Army Compulsory Soldier Retirement Certificate", "Chinese People's Liberation Army Non-commissioned Officer Retirement Certificate" or "Chinese People's Armed Police Force Retirement Certificate", "Chinese People's Armed Police Force Compulsory Soldier Retirement Certificate", "Chinese People's Armed Police Force Non-commissioned Officer Retirement Certificate" as reference documents.
If an enterprise recruits self-employed retired soldiers and enjoys preferential tax policies, it needs to keep the following information for future reference:
1.The certificates required for the recruitment of self-employed retired soldiers, including the Certificate of Retirement from Active Service of the Chinese People's Liberation Army, the Certificate of Retirement of Compulsory Soldiers of the Chinese People's Liberation Army, the Certificate of Retirement of Non-commissioned Officers of the Chinese People's Liberation Army, the Certificate of Retirement of Non-commissioned Officers of the Chinese People's Armed Police Force, the Certificate of Retirement of Non-commissioned Officers of the Chinese People's Armed Police Force, and the Certificate of Retirement of Non-commissioned Officers of the Chinese People's Armed Police Force;
2.A copy of the labor contract signed with the recruitment of self-employed retired soldiers, as well as a record of social insurance contributions paid for the employees;
3.A schedule of self-employed retired soldiers working at the enterprise during the current year.