Foreword:The tax rebate subsidy policy for key groups is one of the most popular preferential policies for enterprises in recent years, and enterprises can enjoy a tax rebate subsidy of up to 23,400 yuan per person for recruiting key groups! So how can companies enjoy this preferential policy? Let's find out
1. Policy interpretation
*In order to solve the employment problem of key groups in the country and encourage enterprises to recruit key groups, if the enterprise recruits corresponding personnel, signs a labor contract with them for more than one year and pays social security for employees in accordance with the law, they can enjoy the corresponding tax policies.
The key populations are divided into:
Registered poor population included in the National Poverty Alleviation and Development Information System;
Persons who have been registered as unemployed for more than half a year in the public employment service institutions of the human resources and social security departments;
Registered unemployed persons within the working age of zero-employment families and families enjoying the minimum guarantee for urban residents;
College graduates within the year of graduation. (College graduates refer to ordinary colleges and universities that implement higher academic education, ** students who have graduated from colleges and universities; Graduation year refers to the calendar year in which the student is graduated, i.e. from January 1 to December 31).
II. Policy Overview
1. Declared object:Enterprises and other units that are VAT taxpayers or enterprise income tax payers.
2. Application conditions
Between January 2019 and December 2025, as long as the company has hired employees with the "key group" label, and:Sign a labor contract with a term of more than 1 year, and pay social security for employees in accordance with the law
Normal tax payment, belonging to the VAT taxpayer or enterprise income tax taxpayer of the enterprise unit.
3. Reduction and exemption amount
The quota standard is:6,000 yuan per person per yearup to 30% up. It can be enjoyed by recruiting a poor person who has established a file and established a card36 monthsthe duration of the preferential tax policy; Value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax incentives will be deducted in turn.
Calculation of the amount of tax incentives: enterprises take 100 key personnel as an example, according to 650 yuan per person per month can be deducted 100 * 650 = 650,000 yuan per month, i.e. 65*12=780,000 yuan. According to the regulations, it can be deducted within 3 years, that is, 78 * 3 = 2.34 million yuan can be deducted in the most ideal state. (The details are subject to the actual declaration and approval).
4. Deadline: December 31, 2027(The specific quota is subject to **, and the application will end when it is full).
3. Application process
1. Personnel screening: From January 1, 2020 to the present, the social security payment records of employees recruited by enterprises (including resignations, except for individual regions) will be screened for those who meet the tax rebate subsidy;
2. Preparation of application materials;
3. Recognized by local people's social security;
4. Collect information from the local tax department and submit the application for tax incentives;
5. Financial tax rebate subsidy to enterprises or direct tax deduction.