Tax policy of college students' entrepreneurship

Tax policy of college students' entrepreneurship

Within 3 years, the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax should be deducted in turn according to the limit of 8,000 yuan per household per year. The following contents are the tax policies for college students' entrepreneurship that I have carefully compiled for you. Welcome to refer to them!

Tax policy for college students' entrepreneurship 1 tax preference for college students' entrepreneurship-college graduates with employment and entrepreneurship certificates (marked with "tax policy for self-employment in graduation year") set up individual businesses and individuals in the graduation year (that is, February 3 1 day to 1 day). Small and low-profit enterprises founded by college graduates enjoy relevant tax support policies in accordance with state regulations.

Business start-up guarantee loan and discount-eligible college students can apply for business start-up guarantee loan in the business start-up place according to regulations, with a loan amount of 654.38+10,000 yuan. Encourage financial institutions to refer to the preferential loan interest rate, combined with risk sharing, and reasonably determine the loan interest rate level. Business guarantee loans issued by individuals will be subsidized if they rise by less than 3 percentage points on the basis of preferential loan interest rates.

Exemption from relevant administrative fees-Ordinary college students who are engaged in self-employment within 2 years after graduation (except for industries restricted by the state) will be exempted from relevant administrative fees such as management, registration and license within 3 years from the date of first registration in the industrial and commercial department.

Tax policy for college students' entrepreneurship II. Fee reduction and exemption

(1) From February 1 day of 20xx, all taxpayers will no longer charge the tax registration certificate fee when handling tax registration and issuing tax registration certificates.

Basis: Notice of the National Development and Reform Commission of the Ministry of Finance on Cancelling Some Administrative Fees Related to Enterprises (Caizong (20xx) No.97)

(2) Since 20xx 65438+ 10/day, taxpayers will no longer pay the invoice cost when receiving and purchasing invoices, regardless of whether they are ordinary VAT invoices or special VAT invoices.

Basis: Notice of the National Development and Reform Commission of the Ministry of Finance on Announcing the Cancellation and Exemption of Some Administrative Fees (Caizong (2065438+0x) No.97)

Second, tax incentives.

(1) College graduates start their own businesses within the graduation year.

Preferential people: those who have obtained the Employment and Entrepreneurship Certificate (marked with "tax policy for self-employment" or "tax policy for self-employment within graduation year") or the Employment and Unemployment Registration Certificate (marked with "tax policy for self-employment" or attached with the self-employment certificate of college graduates) before127.

Preferential standard: within 3 years, the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax will be deducted in turn according to the annual limit of 8,000 yuan per household. The ceiling 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 ceiling standard within this scope according to the actual situation in the region and report it to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. If the taxpayer's annual tax payable is lower than the above deduction limit, it shall be limited to the actual tax paid; If it is greater than the above deduction limit, it shall be limited to the above deduction limit.

College graduates in graduation year refer to: college graduates refer to students who graduated from ordinary colleges and adult colleges and universities; Graduation year refers to the natural year of graduation, that is, February 3 1 day 1 to 1 day.

Basis: Notice of Caishui [20xx] No.36 on comprehensively promoting the pilot of changing business tax into value-added tax.

(2) small-scale and low-profit enterprises operate independently.

1. VAT discount

If the monthly sales of small-scale VAT taxpayers do not exceed 30,000 yuan (including 30,000 yuan, the same below), the VAT shall be exempted according to the documents. Among them, small-scale VAT taxpayers with a tax payment period of 1 quarter, whose quarterly sales do not exceed 90,000 yuan, shall be exempted from VAT according to the provisions of the document.

Basis: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Exemption of Small and Micro Enterprises from Value-added Tax and Business Tax, Announcement No.57 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (20 14).

2. Preferential enterprise income tax

20xx65438+1 October1to 201765438+February 3 1, and the income of small and meager profit enterprises with annual taxable income less than 200,000 yuan (including 200,000 yuan) shall be included in the taxable income at a reduced rate of 50%, with a reduced rate of 20%.

Basis: Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Preferential Income Tax Policies for Small-scale and Low-profit Enterprises (Caishui (20xx) No.034).

From 20xx65438+1 October1to 201765438+February 3 1, small-scale low-profit enterprises with annual taxable income ranging from 200,000 yuan to 300,000 yuan (including 300,000 yuan) will be paid at a reduced tax rate of 50%.

Basis: Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Further Expanding the Scope of Preferential Income Tax Policies for Small-scale and Low-profit Enterprises, Caishui [20xx] No.99.

(C) preferential tax policies for enterprises to absorb college students' employment

For processing enterprises in commercial enterprises, service-oriented enterprises, labor and employment service enterprises and small business entities with the processing nature of street communities, those who have been registered as unemployed in public employment service institutions of human resources and social security departments for more than half a year and hold Employment Entrepreneurship Certificate or Employment Unemployment Registration Certificate (marked with "enterprise tax absorption policy") obtained before 20xx1October 27th. If a labor contract with a term of over 1 year is signed and social insurance premiums are paid according to law, the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax concessions will be deducted in turn according to the actual number of employees within three years. The quota standard is 4000 yuan per person per year, with a maximum increase of 30%. 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 and report them to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

The tax deduction calculated according to the above standards shall be deducted from the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax actually payable by the enterprise in that year. If the deduction is insufficient in the current year, it shall not be carried forward to the next year.

Basis: Notice of Caishui [20xx] No.36 on comprehensively promoting the pilot of changing business tax into value-added tax.

(four) to apply for employment and entrepreneurship certificate and preferential period.

College graduates in the graduation year, with the student ID card to the public employment service institutions to apply for employment and entrepreneurship certificates, or in accordance with the provisions of the university employment guidance center to the public employment service institutions to apply for employment and entrepreneurship certificates; During the graduation year, college graduates go directly to public employment service institutions to apply for employment and entrepreneurship certificates after leaving school.

After applying for relevant vouchers, the human resources and social security department of the employment and entrepreneurship place shall verify the scope of personnel, employment and unemployment status, and enjoy policies, and indicate the words "tax policy for self-employment", "tax policy for self-employment within graduation year" or "tax policy for enterprises to absorb" on the employment and entrepreneurship certificate, which meets the conditions of tax policy for self-employment and enterprises to absorb, and can be added at the same time; The competent tax authorities shall affix a seal on the employment and entrepreneurship certificate, and indicate the time of tax reduction or exemption.

The implementation period of the above preferential tax policies is 20xx May 1 day to 20xx February 3 1 day. 20xx taxpayers who have not enjoyed three years on February 3 1 day may continue to enjoy it until the expiration of three years.

Basis: Notice of Caishui [20xx] No.36 on comprehensively promoting the pilot of changing business tax into value-added tax.

(5) Preferential tax policies in some special fields.

In order to encourage the development of certain specific areas, the state has formulated preferential tax policies for certain specific areas, such as agriculture, information industry, technical services, high-tech industries and encouraged industries in the western region.

Expansion: Matters needing attention in starting a business

1. Make active use of existing resources

Many on-the-job employees choose fields closely related to their jobs to start businesses. The experience and resources they have accumulated in their work are the greatest entrepreneurial wealth. In order to land on the moon first, we should make good use of these resources. Give priority to projects that can help you survive. College students should actively use the resources around them to create greater value for society.

Resources must not be abused, and on-the-job bosses must not confuse personal business with unit business, let alone eat inside and pick outside for profit, otherwise they will not only bear moral hazard, but also be punished by law. On your website, time, money and talent are all at your disposal.

2. Have commercial channels

Some office workers have investment funds or certain business channels, but they are too busy at the moment, so they will choose to start a business together. If you need a partner's money to start or maintain a business, or if this partner helps you design the idea of this business, or if he has the skills you need, or if you need him to preach for you, please ask him to join your company. Although this will make it easy for part-time bosses to go into battle, we should choose our partners carefully and strike a balance between inviting helpers and handling them ourselves. First, we should be like-minded; second, we should trust each other. Don't hire people who are suitable for this job but don't get along with you, and don't hire people who are not prepared to face the pressure of starting a business.

In addition, the responsibilities, rights and interests of partners must be clearly distinguished, and it is best to form a written text signed by both partners and witnesses to avoid empty talk when disputes arise.

3. Careful preparation is essential.

Entrepreneurship is a huge project, involving financing, options, location, marketing and many other aspects. Therefore, employees must make careful preparations before starting a business.

Strengthen the basic knowledge in this field through various channels; Choose the right entrepreneurial project according to your actual situation to make a good start for entrepreneurship; Write a detailed business plan, including market opportunity evaluation, profit model analysis, opening crisis response, etc. , and find out the market situation, know yourself and get ready for battle.

Don't abandon untested ideas. If you do business with this idea, you should also pay attention to the possible traps. Ask yourself: Do you have to make great efforts to promote your products or services? Do you have enough financial resources, skills, manpower and business connections? Look for the wrong potential customers-you don't have to waste time on those who have no decision-making ability.

4. Make full use of relevant policies.

Government departments have many policies to encourage entrepreneurship, encouraging and supporting college students' entrepreneurship. When starting a business, we must pay attention to "making full use of" these policies, such as tax exemption and preferential tax rates for enterprises registered in a certain place compared with other regions. These policies can greatly reduce the initial cost and risk of starting a business.

The way to do business is to make a plan first.

On the surface, all business activities seem to be business activities that only deal with materials. However, through the phenomenon, in today's "brain-eating era", commercial activities have essentially become an intellectual competition between people, an "intellectual game" of "fighting wits and fighting bravely" and a strategic contest between people. Therefore, as the ancient military strategist said, "Tactics should be the first step in business". In the face of unprecedented fierce market competition, if you want to find your own foothold and breakthrough point, stand firm, survive, benefit and grow, then the first thing to consider is how to use your business wisdom to formulate a comprehensive, systematic, executable, operable and effective business strategy and implementation plan, so as to ensure that every battle will be successful and invincible.

Step 6 make decisions

Don't be too sensitive to mistakes when making decisions. Your mistake will have direct consequences, such as sending the wrong goods, which may lead to a customer breaking off relations with you immediately. As an entrepreneur, you should be careful when taking risks. Don't be too sensitive when you make a mistake. Accept the facts and learn from them.

7. Don't be carried away by victory.

Your first success depends on your creativity, good timing, good luck and good business relations. However, all this may leave you at any time. So, don't be too confident, invest too much money and get yourself into a quagmire.

College students' entrepreneurship is their own business, not just their own business. How parents' entrepreneurial concept directly affects college students' choice. Most students grow up in ordinary families and have paid a lot of tuition for going to college. If you want to start a business, you need to invest another start-up fund, which is risky for college students who just graduated. Most parents hope that their children can find a stable job after graduation. They either strongly oppose their children's choices or "torture" their children's choices with worried eyes. In this case, even college students who don't need family investment will hesitate to reflect, and those who want family financial support will be at a loss.

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