First, policy interpretation.
The key populations are divided into:
1.The poor population is included in the national poverty alleviation and development information system;
Registered with the Ministry of Human Resources and Social Security as a public employment service agency that has been unemployed for more than half a year;
Zero-employment households, registered unemployed persons of working age who enjoy the minimum guaranteed family for urban residents;
4.University graduates within the year of graduation. (University graduates refer to the fresh graduates of ordinary colleges and universities and ** colleges and universities that implement higher education.) Graduation year refers to the calendar year of graduation, i.e. from January 1 to December 31).
Taking 100 key personnel as an example, 650 yuan can be deducted per month 100 * 650 = 650,000 yuan per month, 65 * 12 = 780,000 yuan, according to the standard deduction for 3 years, that is, ideally 78 * 3 = 2.34 million yuan (subject to the actual declaration and review).
Note: This item can be directly declared for tax refund in 2019-2021, or it can be deducted on a monthly basis from January 2022. Veterans tax incentives cannot be enjoyed at the same time.
Second, an overview of key population projects.
Applicant: Enterprises and other units that are VAT taxpayers or enterprise income tax payers.
Application conditions: 1) The enterprise recruits registered poor personnel and signs a labor contract with them for more than one year;
Enterprises pay social insurance (five insurances) for the poor in accordance with the law.
Reduction and exemption amount: The quota standard is 6,000 yuan per person per year, and the maximum increase can be 30%, recruitment registration card. Poor people can enjoy a 36-month period of preferential tax treatment;Value-added tax, urban maintenance and construction tax, education expenses, local rescue expenses, and enterprise income tax will be deducted in turn.
Deadline: 2027, project deadline (subject to ** amount, first-served basis).
Clause. Third, the company wants to enjoy such tax incentives, how to operate?
Step 1: Collect personnel information.
Step 2: Deduction of VAT and additional tax on a regular basis.
Step 3: Final settlement and declaration of enterprise income tax.