Policies for the continuation of a combination tax support policy -absorbing retired soldiers' employment tax deduction deduction

In order to facilitate the timely understanding of the applicable tax support policies in time, the State Administration of Taxation has sorted out the newly introduced and continued implementation policies, and forms a new combined combination in accordance with the compilation of the subject, the preferential content, the conditions, and the policy basis for the policy basis. Tax and fees support policy guidelines will continue to be updated in accordance with the new tax policy situation. Today, I will take you to understand: continuing the implementation of tax support policies -absorbing retired soldiers' employment tax deduction policy.

Adding retirement soldiers' employment tax deduction policy

Enjoy the subject

Recruit enterprises that recruit independent employment retired soldiers and sign a labor contract for more than 1 year and pay social insurance premiums in accordance with the law

Content

From January 1, 2019 to December 31, 2023, recruiting independent employment retired soldiers, with it signed a labor contract for more than one year and paying social insurance premiums in accordance with the law, signed a labor contract and paid social insurance in the month. In the year (36 months), the number of people in accordance with the actual recruitment is deducted in turn, the value -added tax, urban maintenance construction tax, educational additional addition, local education additional and corporate income tax discounts are deducted. The quota standard is 6,000 yuan per person per year, and up to 50%of the maximum rises. The people's governments of all provinces, autonomous regions, and municipalities may determine the specific quota standards within this range in accordance with the actual situation of the region.

Enjoy condition

1. Autonomous employment retired soldiers refers to retired soldiers who withdraw from active and place them in accordance with the provisions of the "Regulations on the Receiving Soldiers' resettlement" (the State Council Central Military Commission No. 608).

2. Enterprises in this policy refer to enterprises such as VAT taxpayers or corporate income tax taxpayers.

3. Enterprise and recruitment of independent employment retired soldiers signed a labor contract for more than one year and paid social insurance premiums in accordance with the law.

4. Enterprises can apply the above -mentioned tax preferential policies and other special tax policies for support for employment. They can choose to apply the best preferential policies, but they must not be enjoyed repeatedly.

5. Enterprises calculate the total tax exemption and exemptions of the enterprise according to the number of recruits and the time signed, and deduct the value -added tax, urban maintenance and construction tax, educational costs, and local education additions within the total amount of accounts and exemptions. If the value -added tax, urban maintenance construction tax, educational costs, and local education attachments are less than the total amount of accounting and exemption tax, the actual value -added tax, urban maintenance construction tax, education and local education additional additional value -added tax, urban maintenance construction tax, urban maintenance construction tax, urban maintenance construction tax, urban maintenance construction tax If the actual value -added tax, urban maintenance and construction tax, educational costs, and local education additional and local education are greater than the total amount of accounting and exemption tax, the total amount of tax reduction and exemption is limited.

At the end of the tax year, if the actual value -added tax, urban maintenance and construction tax, educational costs, and local education additional tax reduction tax and exemption tax are less than the total amount of accounting and exemption, the enterprise reserves the corporate income tax at the difference when the corporate income tax is settled. If the deduction of that year will not be reduced, the annual deduction will be deducted after the transfer.

If the self -employed retirement soldiers work for less than one year, the monthly conversion and exemption tax limit shall be converted on a monthly basis. The computing formula is: the total amount of tax and exemption of enterprises = σ per self -employed retired soldiers performed ÷ 12 × specific quota standards in the unit this year.

6. The basis for the tax calculation of urban maintenance and construction tax, educational surcharge, and local education additional tax should be the value -added tax should be enjoyed before this policy.

Policy basis

1. The "Announcement of the General Administration of Taxation of the Ministry of Finance on extending some tax preferential policies" (2022 No. 4)

2. "Notice of the Ministry of Taxation of the General Administration of Finance on Further Supporting the Research Taxation Policies of Employment and Employment of Employment of Employment of Employment" (Cai Tax [2019] No. 21)

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