Notice of Zhejiang Provincial Department of Human Resources and Social Security, Zhejiang Provincial Department of Education, State Administration of Taxation, Zhejiang Provincial Taxation Bureau, on implementing specific taxation measures for supporting and promoting entrepreneurship and employment of key groups

 

Zherenshefa [2019] No. 22

 

Municipal, county (city, district) human resources and social security bureaus, State Administration of Taxation, Zhejiang municipal, county (city, district) tax bureaus, universities:

 

According to the "Notice of the Zhejiang Provincial Department of Finance, the State Administration of Taxation, the Zhejiang Provincial Taxation Bureau, the Zhejiang Provincial Office of Human Resources and Social Security, the Poverty Alleviation Office on Implementing Preferential Tax Relevant Policies for the Startup and Employment of Key Groups" (Zhecai Taxation [2019] No. 8), Promote the effective implementation of preferential tax policies. Now, in accordance with the requirements of "run once" reform and clearing of certification matters, the specific operation measures for the tax policies for entrepreneurship and employment of key groups are notified as follows:

 

I. Enjoyment of tax policies for independent entrepreneurship of key groups

 

(1) Applying for qualification certification to the Human Resources and Social Security Department

 

Those who have been unemployed for more than six months, zero-employment households, registered unemployed persons of working age who enjoy the minimum living security of urban residents, and college graduates in the graduation year (referring to students graduating from ordinary colleges and universities, adult colleges and universities, the graduation year is the year of graduation) (January 1st to December 31st) Apply to the local human resources and social security department for the qualification of tax incentives for individual entrepreneurship.

 

According to the requirements of the "eight unifications" of the Provincial Department of Human and Social Security, the human social security department has verified the following:

 

(1) Whether the person is the subject of preferential tax policies;

 

(2) Whether the person belongs to self-employment.

 

For qualified personnel, the handling agency shall indicate the “self-employment tax policy” or “self-employment tax policy within the graduation year” in the “Employment and Entrepreneurship Certificate” and the handling system, and mark “recognition time” and “name of the self-employed entity” ".

 

(2) Declaration to the tax authority

 

The above-mentioned key groups shall report to the taxation department (online reporting through the Tax Office or Electronic Taxation Bureau, the same below) on the basis of the Employment and Entrepreneurship Certificate after the relevant information is indicated by the human social security department, and calculate the amount of benefits according to regulations.

 

Those who establish a file and establish a poverty-stricken person who are engaged in self-employment do not need to apply for qualification certification to the human resources and social security department, and apply directly to the tax department to enjoy preferential tax policies.

 

2.Enjoy tax policies for key groups

 

(1) Declaration to the tax authority

 

Enterprises hiring poor workers who have filed for registration and registered employees who have been unemployed for more than six months can apply to the tax department for pre-enjoy preferential tax policies before the relevant information is verified by the human social security department, and collect the names, ID numbers, employment and entrepreneurship of employees in accordance with regulations. ID number (no need to provide for the poor people who set up a file) and other information.

 

(2) Applying for qualification confirmation from the Human Resources and Social Security Department

 

Within 3 months after the end of each tax year, the enterprise applies to the local human resources and social security department for qualification recognition of the preferential tax policies for the employment of units in the previous year.

 

The human resources and social security department has verified the following conditions during the tax year in accordance with the requirements of the "eight unifications" of the provincial human resources and social security department:

 

(1) Whether the recruiting staff is within the scope of those who enjoy preferential tax policies;

 

(2) The specific start and end time and number of months for key groups to pay social insurance in the enterprise.

 

For qualified recruits, the handling agency shall indicate “tax absorption policies for enterprises” in the handling system, and issue a “Confirmation Form for Preferential Tax Policies on Employment Absorption of Units” for qualified enterprises (see attachment).