Retired soldiers: please collect the tax reduction and exemption policy for entrepreneurship.

The CPC Central Committee and the State Council attached great importance to the development of small and micro enterprises and individual industrial and commercial households. On July 24th, the the Political Bureau of the Communist Party of China (CPC) Central Committee meeting emphasized the continuation, optimization, perfection and implementation of the tax reduction and fee reduction policy. On July 3 1, the executive meeting of the State Council made follow-up arrangements for the phased policies due this year and next. Recently, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued preferential tax policies to support the development of small and micro enterprises and individual industrial and commercial households. The subject, preferential content, enjoyment conditions, enjoyment methods, policy basis and policy cases are sorted out, and the Guidelines on Supporting Small and Micro Enterprises and Individual Industrial and Commercial Households to Develop Tax Preferential Policies (1.0) are formed for the reference of taxpayers, payers and local tax officials.

Today, I will take you to understand: the tax reduction policy for retired soldiers' entrepreneurship ↓

Subject of enjoyment

Self-employed retired soldiers

Preferential content

From June 65438+1 October1day in 2023 to February 3 1 day in 2027, if self-employed retired soldiers are engaged in self-employment, according to the annual limit of 20,000 yuan per household, the actual value-added tax, urban maintenance and construction tax and education surcharge that should be paid in that year will be deducted in turn within three years (36 months). The maximum quota standard can be increased by 20%, and the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can determine the specific quota standard within this range according to the actual situation in the region.

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. If the taxpayer's annual tax payable is lower than the above-mentioned deduction limit, the tax reduction or exemption shall be limited to the tax actually paid; If it is greater than the above deduction limit, it shall be limited to the above deduction limit. If the actual operating period of the taxpayer is less than one year, the tax reduction or exemption limit shall be converted monthly. The conversion formula is: tax reduction and exemption limit = annual tax reduction and exemption limit ÷ 12× actual operating months.

3. Self-employed retired soldiers who are engaged in individual business shall indicate their status when they enjoy preferential tax policies for tax declaration, and keep the Certificate of Discharged from Active Service of China People's Liberation Army, Certificate of Discharged from Active Service of China People's Liberation Army conscripts, Certificate of Discharged from Active Service of China People's Liberation Army NCO or Certificate of Discharged from Active Service of Chinese People's Armed Police Force, Certificate of Discharged from Active Service of Chinese People's Armed Police Force conscripts and Certificate of Discharged from Active Service of Chinese People's Armed Police Force NCO.

Enjoy mode

Self-employed retired soldiers enjoy preferential treatment when filing tax returns with the competent tax authorities.

Policy basis

Announcement of the Bureau of Veterans Affairs of the Ministry of Finance and the State Taxation Administration of The People's Republic of China on Further Supporting Self-employed Retired Soldiers' Entrepreneurship and Employment (No.2023 14)