What are the main tax preferential policies currently available in my country?

Preferential tax policies to promote coordinated regional development;

Preferential tax policies to promote the construction of a harmonious socialist society;

Promote a resource-saving and environment-friendly society Preferential tax policies for construction;

Preferential tax policies for promoting scientific and technological progress and independent innovation.

Tax preferential policies refer to special provisions of the tax law that encourage and care for certain taxpayers and tax objects. For example, exempt all or part of the taxes they should pay, or give them a refund based on a certain proportion of the taxes they pay, thereby reducing their tax burden. Preferential tax policies are specific means by which the state uses taxation to regulate the economy. Through preferential tax policies, the state can support the development of certain special regions, industries, enterprises and products, and promote the adjustment of industrial structure and coordinated development of social economy.

New preferential tax policies to support and promote employment have been implemented since 2011

Employment is the foundation of people's livelihood. The Party Central Committee and the State Council attach great importance to employment work and insist on implementing the development strategy of expanding employment. In recent years, the Ministry of Finance, the State Administration of Taxation and other departments have continuously improved fiscal and tax preferential policies to support the promotion of employment and re-employment, which have effectively promoted the expansion of employment scale and improvement of employment structure, and achieved remarkable results.

In order to adapt to the new situation and tasks faced by the current employment work, further expand the scale of employment, and promote entrepreneurship to drive employment, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation recently issued the "On Supporting and Promoting Employment "Notice on Relevant Tax Policies" (hereinafter referred to as the "Notice") stipulates that new preferential tax policies to support and promote employment will be implemented from January 1, 2011.

The "Notice" is based on the current preferential tax policy for re-employment of laid-off and unemployed persons, and has been adjusted and improved, mainly including:

First, it focuses on supporting independent entrepreneurship. On the basis of the preferential tax policies that have been introduced to promote the development of small and medium-sized enterprises, the new preferential employment tax policies are mainly targeted at self-employed individuals and actively support individuals to start their own businesses.

The second is to expand the scope of people who can enjoy preferential tax policies for self-employment. Compared with the previous definition of the scope of persons who enjoy the preferential tax policies for self-employment based on special groups, the new definition of the applicable objects of the preferential tax policies for self-employment is based on the basic condition of being unemployed for more than half a year in a public employment service agency, that is, laid-off workers Unemployed people and a small number of extremely poor urban groups have been expanded to include all persons included in the employment and unemployment registration and management system.

Key employment groups such as laid-off and unemployed people, college graduates, migrant workers, people with employment difficulties, zero-employment families, and registered unemployed people within the working age of families who enjoy the minimum living security for urban residents are all covered by the new The employment tax preferential policies are applicable. At the same time, in order to support and encourage fresh college graduates to start their own businesses, college graduates in the year of graduation are also included in the scope of preferential tax policies for self-employment.

The third is to maintain the original preferential policies. The preferential tax policy for reemployment of laid-off and unemployed people will continue to be used. For those who hold an "Employment and Unemployment Registration Certificate" and are engaged in self-employment, the annual limit of 8,000 yuan per household within three years will be deducted from the actual business tax, urban maintenance and construction tax, education surcharge and personal income tax that they should actually pay in that year.

For processing enterprises among commercial and trade enterprises, service enterprises, labor and employment service enterprises, and small business entities with processing nature in street communities, among the newly added positions, the new recruitment in that year shall be based on the "Employment and Unemployment" Registration Certificate" personnel, who sign a labor contract with a term of more than one year and pay social insurance premiums in accordance with the law, within three years, business tax, urban maintenance and construction tax, education surcharge and corporate income tax will be deducted at a fixed amount according to the actual number of employees. The quota standard is 4,000 yuan per person per year, which can fluctuate by 20%. The people's governments of each province, autonomous region, and municipality directly under the Central Government shall determine the specific quota standard within this range based on the actual situation of the region.

The fourth is to further standardize the management of preferential tax policies. Taking the "Employment and Unemployment Registration Certificate" as the main basis for enjoying preferential policies, it embodies universal benefits in terms of enjoyment objects, highlights standardization in management methods, and closely integrates the public employment service functions with tax collection and management to adapt to It reflects the current new situation and new requirements of my country’s employment work. At the same time, by setting industry restrictions and strengthening the management of "Employment and Unemployment Registration Certificate" and "College Graduate Self-Employment Certificate", the operability and controllability of preferential policies have been further improved, and loopholes in tax collection and administration have been avoided.

The "Notice" stipulates that the approval period for preferential tax policies is from January 1, 2011 to December 31, 2013. If the tax preferential policy has not expired on December 31, 2013, it can continue to be enjoyed until the expiration of three years. If the preferential tax policy for re-employment of laid-off workers has not expired on December 31, 2010, they can continue to enjoy it until the expiration of three years. In order to ensure the smooth implementation of the preferential employment tax policy, the "Notice" also stipulates that the State Administration of Taxation, together with the Ministry of Finance, the Ministry of Human Resources and Social Security, and the Ministry of Education, will formulate and issue specific implementation measures.