Continue to implement the policy of comprehensive support for taxes and fees-the policy of reducing taxes and fees for the employment of retired soldiers.

Tax relief policy for retired soldiers' employment

Subject of enjoyment

Enterprises that employ self-employed retired soldiers and sign labor contracts with them 1 year or more and pay social insurance premiums according to law.

Preferential content

19 June to June 1 2023 and February 3, 2065438 1 2023, those who recruit self-employed retired soldiers, who signed a labor contract with them for more than1year and paid social insurance premiums according to law, shall pay within 3 years (36 months) from the month when they signed the labor contract and paid social insurance. The quota standard is 6000 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.

Enjoy conditions

1. Self-employed retired soldiers refer to retired soldiers who have been discharged from active service in accordance with the Regulations on the Resettlement of Retired Soldiers (Order No.608 of the State Council Central Military Commission) and have been resettled by self-employment.

2. Enterprises in this policy refer to enterprises and other units that are VAT taxpayers or enterprise income tax taxpayers.

3. Enterprises sign labor contracts with retired soldiers who have been employed independently 1 year or more, and pay social insurance premiums according to law.

4. Enterprises can apply the above-mentioned preferential tax policies and other special preferential tax policies to support employment, and they can choose to apply the most preferential policies, but they cannot enjoy them repeatedly.

5. The enterprise shall calculate the total amount of enterprise tax reduction and exemption according to the number of employees and the time of signing the labor contract, and deduct the value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge in turn within the total amount of tax reduction and exemption every month. If the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge paid by enterprises are less than the total amount of tax reduction and exemption, they shall be limited to the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge; If the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge are greater than the total amount of tax reduction or exemption, they shall be limited to the total amount of tax reduction or exemption.

At the end of the tax year, if the value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge actually reduced or exempted by the enterprise are less than the total amount of tax reduction or exemption, the enterprise income tax shall be deducted according to the difference when the enterprise income tax is settled. If the deduction is not completed in the current year, it will not be carried forward to the next year.

Self-employed retired soldiers who have worked in enterprises for less than 1 year shall be reduced or exempted on a monthly basis. The calculation formula is: the total amount of tax reduction and exemption in enterprise accounting = σ, and each self-employed retired soldier in this unit works this year ÷ 12× specific quota standard.

6. The tax basis of urban maintenance and construction tax, education surcharge and local education surcharge is the value-added tax payable before enjoying this policy.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Tax Policies for Further Supporting Self-employed Retired Soldiers' Entrepreneurship and Employment (Cai Shui [2019] No.21)