What tax exemption policy does the conscripts enjoy if they do business after returning home, and ho

In 2014, it was issued by the Ministry of Finance, the State Administration of Taxation and the Ministry of Civil Affairs.

Notice on Adjusting and Improving the Tax Policies Related to Supporting Self-employed Retired Soldiers in Entrepreneurship and Employment (CS 2014 No. 42).

For newly recruited retired soldiers who are self-employed in the current year, sign a labor contract with them for a period of more than one year and pay social insurance premiums in accordance with the law, business tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax incentives will be deducted according to the actual number of recruits within three years. The quota standard is 4,000 yuan per person per year, and the maximum increase is 50%.

For self-employed retired soldiers who are engaged in self-employment, the business tax, urban maintenance and construction tax, education surcharge, local education surcharge and individual income tax actually payable in the current year shall be deducted according to the annual limit of 8,000 yuan per household within three years. The limit can be increased by up to 20%. The people of all provinces, autonomous regions and municipalities directly under the Central Government may determine the specific quota standards within this range according to the actual situation of their respective regions, and report to the Ministry of Finance and the State Administration of Taxation for the record.

In the past, business administration fees were required, but now they are indeed exempted, but the local national and local taxes still need to be paid by themselves. Those who are discharged from the military are exempt from all taxes for three years from the date of discharge, and the tax exemption is once a year for those who are exempt from the tax with the self-employment certificate, and the business license is applied for within three years from the date of discharge. Hope it helps. Hope.

It seems that there is a relaxation of bank loans.

Legal analysis: 1. Veterans can enjoy preferential tax policies; 2. Cai Shui 2005 No. 18 stipulates that demobilized military cadres, urban retired soldiers and their families who are engaged in self-employment shall be exempted from business tax for three years from the date of receipt of the tax registration certificate; 3. Self-employment refers to the self-employment of less than 7 employees (including 7 people), and the demobilized military cadres, urban retired soldiers, and military dependents are engaged in self-employment, and all employees with more than 8 employees (including 8 people) shall be treated as self-employed enterprises, regardless of whether the business license they receive is indicated as individual industrial and commercial households, and the demobilized military cadres and their families shall be newly established enterprises.

Legal basis: Regulations on Preferential Treatment of Military Pensions

Article 36 Servicemen on active duty shall have priority in purchasing tickets for trains, ships, long-distance buses and civil airlines operating within the territory with valid certificates and disabled servicemen with the Certificate of Disabled Servicemen of the People's Republic of China; Disabled servicemen are entitled to a 50% reduction in the normal fare. Active-duty servicemen enjoy preferential treatment when taking city buses, trams and rail transit vehicles with valid certificates, and the specific measures shall be prescribed by the people of the relevant cities. Disabled servicemen can ride city buses, trams and rail transit free of charge with the "Disabled Military Certificate of the People's Republic of China".

Article 37 Active-duty servicemen and disabled servicemen shall enjoy preferential treatment when visiting parks, museums, and places of interest and historic sites with valid certificates, and the specific measures shall be prescribed by the local people at or above the county level where the parks, museums, and places of interest and historic sites management units are located.

Article 38 The children, brothers and sisters of servicemen who have died in the line of duty or who have died of illness shall be given priority in approval for active service, if they voluntarily enlist and meet the requirements for conscription.

Article 39 After conscripts and junior non-commissioned officers are discharged from active service, they apply for examinations for state civil servants, institutions of higher learning and secondary vocational schools, and are given priority in admission under the same conditions as other candidates. Children of disabled military personnel, children of servicemen who have sacrificed their lives in the line of duty, children of disabled servicemen of the first to fourth grades, children of servicemen on active duty stationed in counties (cities), desert areas, and remote areas designated by the state in the border areas, and children of servicemen on active duty in special, first, and second categories of island troops determined by the army are to be given preferential treatment in accordance with the relevant provisions of the state when applying for ordinary high schools, secondary vocational schools, and institutions of higher learning; Those who receive academic education shall be given priority to enjoy the various student assistance policies stipulated by the state under the same conditions. Priority shall be given to the children of servicemen on active duty in school and nursery under the same conditions.

The specific measures shall be formulated by the Department of Veterans Affairs in conjunction with the Department of Education.

Legal analysis: tax incentives will be given in accordance with national regulations, small guaranteed loans will be given to support Shengshanyin, financial discounts will be given for low-profit projects, and administrative fees for management, registration and licenses will be exempted from the administrative fees for management, registration and licenses within 3 years from the date of their first registration with the administrative department for industry and commerce.

Legal basis: Regulations on the Resettlement of Retired Soldiers》 Article 23 Retired soldiers engaged in self-employment shall be given preferential tax treatment in accordance with the provisions of the State, given support for small guaranteed loans, and given financial discounts for projects with low profits. Except for industries restricted by the state, administrative fees for management, registration and licenses shall be exempted within 3 years from the date of first registration with the administrative department for industry and commerce.

Taxes are payable, but tax incentives are provided.

In addition, self-employed military cadres, retired soldiers in urban areas, and their families are exempt from business tax for three years from the date of obtaining the tax registration certificate. Self-employment refers to the self-employment of less than 7 employees (including 7 people), and the demobilized military cadres, urban retired soldiers, and military dependents engaged in self-employment shall be able to enjoy the relevant preferential business tax policies in accordance with the provisions of the newly established enterprises and urban retired soldiers in accordance with the provisions of the newly established service-oriented enterprises.

The above is the relevant regulations on whether you need to pay taxes when you are discharged from the army to do business, are you clear?

Legal basis: Article 23 of the Regulations on the Resettlement of Retired Soldiers: Retired soldiers who are engaged in self-employment shall be given preferential tax treatment in accordance with the provisions of the State, provided with support for small guaranteed loans, and given financial discounts for low-profit projects. Except for industries restricted by the state, administrative fees for management, registration and licenses shall be exempted for three years from the date of first registration with the administrative department for industry and commerce.

Legal analysis: 1. Discharge allowance: Among them, half of the service is paid for those who have served for less than 1 year (inclusive), and the full amount is paid for more than 1 year. The specific standard of the current year shall prevail.

2. Allowance for the next month after leaving the team: it will be paid according to the standard of the current month.

3. The remaining food expenses of the current month and the food expenses of the next month after leaving the team: they will be issued according to the actual number of days and the standard of enjoyment.

4. Departure travel expenses: according to the actual return location.

5. Retirement medical insurance: According to the standard of payment for every 1 year of service, the insurance money used for the continuation of military and local medical insurance will be transferred to the social insurance agency in the place of resettlement, or paid to the individual. Among them, those who have served less than half a year in the military shall be paid at half of the annual standard, and those who have more than half a year (inclusive) but less than one year shall be paid according to the annual standard.

For conscripts suffering from chronic diseases, medical subsidies will be issued with the approval of the health department of the unit at or above the regimental level, which shall be subject to the standard calendar of the current year.

Legal basis: Military Service Law of the People's Republic of China

Article 19 The period of active service for compulsory military service shall be two years of closure.

Article 20: At the end of the period of active service, compulsory soldiers may be changed to non-commissioned officers on the basis of the needs of the military and their own volition, with the approval of a unit at or above the regimental level. Depending on the needs of the army, non-commissioned officers can be recruited directly from among citizens with specialized skills in the non-military sector.

Non-commissioned officers are subject to a graded system of active duty. The period of active service for non-commissioned officers is generally not more than 30 years, and the age is not more than 55 years old.

The method for non-commissioned officers to serve on active duty at different levels and the method for recruiting non-commissioned officers directly from non-military departments shall be prescribed by the Military Commission.

Legal analysis: Veterans need to go through the following procedures: 1. Registration location:

District Civil Affairs Bureau Veterans Reception and Placement Office. 2. Retired conscripts should hold the following documents when they report for duty: parents' household registration booklet, their discharge certificate, preferential early settlement certificate, enlistment notice, and military administrative introduction letter.

3. The materials received by the retired conscripts at the resettlement office when they report are: a letter of introduction for the declaration of household registration. 4. Retired conscripts shall report their household registration at the local public security police station with valid certification materials issued by the resettlement office.

5. With the letter of introduction of organizational relations issued by the party organization of the army, go to the organization department of the district party committee or the youth league and district committee to go through the procedures for transferring the organizational relationship, and transfer the organizational relationship to the subordinate street working committee or relevant units.

Legal basis: Regulations on the Resettlement of Retired Soldiers" Article 4 The whole society shall respect and give preferential treatment to retired soldiers, and support the resettlement of retired soldiers. State organs, social organizations, enterprises, and public institutions all have the obligation to accept and resettle retired soldiers, and when recruiting or employing staff members, they shall, under the same conditions, give priority to recruiting and employing retired soldiers.

Retired soldiers who apply for civil service examinations or apply for positions in public institutions shall have their active military service experience as grassroots work experience. Units that accept and resettle retired soldiers shall enjoy preferential policies in accordance with state regulations. Pin cavity.

Legal analysis: tax incentives will be given in accordance with national regulations, small guaranteed loan support, financial discounts for low-profit projects, and administrative fees for management, registration and licenses will be exempted from administrative fees for management, registration and licenses within 3 years from the date of their first registration with the administrative department for industry and commerce.

Legal basis: "Regulations on the Resettlement of Retired Soldiers" Article 23 For retired soldiers engaged in self-employment, they shall be given tax incentives in accordance with national regulations, given small guaranteed loan support, and given financial discounts for low-profit projects. Except for industries restricted by the state, within 3 years from the date of their first registration with the administrative department for industry and commerce, they shall be exempted from administrative fees for management, registration and licenses.

For veterans who are engaged in self-employment (except for construction, entertainment, advertising, sauna, massage, Internet cafes, and oxygen bars), they will be exempted from turnover, urban maintenance and construction tax, education surcharge and personal income tax for three years from the date of receipt of the tax registration certificate.

In accordance with the provisions of the Notice on Continuing to Implement the Relevant Tax Policies for Supporting Self-employed Retired Soldiers to Start Businesses and Employment, Cai Shui 2017 No. 46, in order to support the entrepreneurship and employment of self-employed retired soldiers, the relevant tax policies are hereby notified as follows:

For self-employed retired soldiers engaged in self-employment, the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and individual income tax actually payable in the current year shall be deducted according to the annual limit of 8,000 yuan per household within three years. The quota standard can be increased by up to 20%, and the people 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 of the region, and report to the Ministry of Finance and the State Administration of Taxation for the record.

If the annual tax payable by the taxpayer is less than the above-mentioned deduction limit, the tax actually paid by the taxpayer shall be limited; If it is greater than the above deduction limit, the above deduction limit shall be limited. If the actual business period of the taxpayer is less than one year, the tax reduction and exemption limit shall be converted by the actual month. The conversion formula is:

Tax Reduction Limit = Annual Tax Reduction Limit 12 months of actual operation.

In the month in which the taxpayer enjoys the preferential tax policy, the taxpayer shall file with the competent tax authority with the "Chinese People's Liberation Army Compulsory Military Retirement Active Service Certificate" or the "Chinese People's Liberation Army Non-commissioned Officer Retirement Active Service Certificate" and the relevant materials required by the tax authorities.

The tax incentives available to veterans when they are self-employed are as follows:

1. At present, there are two preferential tax policies that veterans can enjoy when they are self-employed: one is demobilized military cadres, and the other is retired urban soldiers.

2. In accordance with the provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Tax Policies for Demobilized Military Cadres Who Choose Their Own Jobs (Cai Shui [2003] No. 26), demobilized military cadres who are engaged in self-employment shall be exempted from business tax and individual income tax for three years from the date of receipt of the tax registration certificate with the approval of the in-charge taxation authorities. Demobilized military cadres who choose their own jobs must hold demobilization certificates issued by units at or above the division level.

3. For urban retired soldiers, in accordance with the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Supporting the Self-employment of Urban Retired Soldiers on Preferential Tax Policies (Cai Shui [2004] No. 93), those who engage in self-employment (except for construction, entertainment, advertising, sauna, massage, Internet cafes, and oxygen bars) shall be exempted from turnover, urban maintenance and construction tax, education surcharge and personal income tax for three years from the date of obtaining the tax registration certificate. Those engaged in agricultural machine farming, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance, and related technical training business, poultry, livestock, aquatic animal breeding and disease prevention and control business are exempt from business tax. The term "self-employed urban retired soldiers" here refers to non-commissioned officers and conscripts who meet the requirements for urban resettlement and sign the "Agreement on Self-employment of Retired Soldiers" with the civil affairs department of the place of resettlement, and receive ((self-employment certificate for retired urban soldiers).