Current location - Health Preservation Learning Network - Health preserving recipes - What tax are college students exempt from starting a business?
What tax are college students exempt from starting a business?
College students are exempt from enterprise income tax when starting a business, and only need to apply to a special manager. ?

Preferential policies for college students' entrepreneurship: the state and governments at all levels have issued many preferential policies, involving financing, business opening, taxation, entrepreneurship training, entrepreneurship guidance and many other aspects. College graduates start their own businesses within two years after graduation and apply for business licenses in the industrial and commercial departments where the entrepreneurial entities are located. If the registered capital (fund) is less than 500,000 yuan, it is allowed to be put in place by stages, and the initial investment is not less than 65,438+00% of the registered capital (the investment is not less than 30,000 yuan).

Policy content:

(1) College graduates start their own businesses within 5 years after graduation, and apply for business licenses in the industrial and commercial departments where the entrepreneurs are located, allowing 0 capital to apply for business licenses.

(2) Enterprises or business units newly established by university graduates in consulting industry, information industry and technical service industry shall be exempted from enterprise income tax for two years with the approval of tax authorities; Newly established enterprises or business units engaged in transportation, post and telecommunications shall be exempted from enterprise income tax in the first year with the approval of the tax authorities, and the enterprise income tax shall be reduced by half in the second year; Newly established enterprises or business units engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, logistics industry, warehousing industry, residents' service industry, catering industry, educational and cultural undertakings and health undertakings shall be exempted from enterprise income tax for one year with the approval of the tax authorities.

(3) Commercial banks, joint-stock banks, city commercial banks and qualified urban credit cooperatives in various countries should provide small loans for graduates who start their own businesses, simplify procedures and facilitate account opening and settlement. The loan amount is about 20,000 yuan. The longest loan period is two years. If it is determined that an extension is needed due, you can apply for an extension once. The loan interest is determined according to the loan interest rate published by the People's Bank of China. The maximum amount of guarantee is 5 times of the guarantee fund, and the term is the same as the loan term.

(four) the personnel intermediary service institutions affiliated to the personnel administrative department of the government shall keep personnel files (including social security, professional titles, file wages and other related procedures) for 2 years for self-employed graduates; Provide free information on the supply and demand of talents and labor force, and publish free recruitment advertisements and other services; To participate in talent fairs or talent service exchange activities, appropriate fee reduction; Provide training and evaluation services for entrepreneurial employees.

(5) Encourage venture capital to give priority to college students' entrepreneurship, and the state gives more tax incentives to college students' entrepreneurial angel investment. For example, the Youth Entrepreneurship Leading Program Public Welfare Support Fund and SME Support Fund. When choosing investment targets, we should put the investment in college students' entrepreneurship in the first place.

Extended data

Preferential policies for college students' investment and entrepreneurship:

In order to support college students' entrepreneurship, governments at all levels have introduced many preferential policies, involving financing, business opening, taxation, entrepreneurship training, entrepreneurship guidance and many other aspects. For college students who plan to start a business, only by understanding these policies can they take the first step in starting a business. According to the relevant regulations of the state and the Shanghai Municipal Government, fresh college graduates can enjoy four preferential policies, including free risk assessment, free policy training, free loan guarantee and partial tax relief, including:

College graduates (including junior college students, undergraduates and graduate students) engaged in self-employment are exempted from self-employment registration fees, self-employment governance fees, and economic contract demonstration text cost. Within 1 year from the date of approval of operation. In addition, if an informal enterprise is established, it can be tax-free for 3 years as long as it is registered in the street of the district or county where it is located.

College students who start their own businesses can apply for a loan guarantee of up to 70,000 yuan from the bank and enjoy a loan discount.

(1) College graduates start their own businesses free of five fees a year.

(2) College students' self-employment is archived free of charge for 2 years.

(3) You can start a business only with your ID card and university student ID card.

(4) Free risk assessment, free policy training, free loan guarantee and partial tax relief.

(5) low-interest loans.

(6) College students and graduate students can drop out of school, save their school status and start high-tech enterprises.

(7) "Rainbow Plan" will help support college students' entrepreneurial leaders in various ways.

(8) Applying for the Self-employed Certificate will provide three preferential policies: giving priority to acceptance, giving priority to permission and simplifying registration procedures; Apply to engage in small private enterprises, the implementation of the probation system, during the probation period, free of registration fees, change fees, annual inspection fees; Reduction or exemption of enterprise income tax. In addition, we also enjoy loan guarantee, and the loan amount is generally around 20,000 yuan. This certificate is valid for three years.

References:

Summary of preferential policies for college students' entrepreneurship in People's Republic of China (PRC) Ministry of Education