In order to implement the related national, provincial tax policy of supporting and promoting the employment of key group, adjusting and improving the support of independent employment and retired soldiers employment, Yichang Local Taxation Bureau and Human Resources and Social Security Bureau issued the Notice on Tax Preferential Policy of Supporting and Promoting the Employment to extend and improve the tax preferential policy. The expiration date on tax policy of supporting and promoting key group’s employment is extended from the end of 2013 to December 31, 2016.
Compared with the original policy, the new round of employment tax preferential policies are optimized and upgraded in terms of beneficiary groups, benefits, handling procedures. It is an important policy measure for employment security, steady growth and people\'s livelihood improvement, and it provides policy support in further enlarging reemployment, encouraging and promoting the employment of the key group.
This new policy removes the limitation of original industry range and expands the support scope. One policy is to remove the limitation of persons with Employment and Unemployment Registration Certificate(marked Self Employment Tax Policy or attached Self Employment Card for College Graduates) who engage in the construction industry, entertainment industry, the immovable property sale, land use rights transfer, the advertising industry, housing intermediary, sauna, massage, internet bars, oxygen bars; Another policy is to remove the limitation of the original service enterprises, such as the advertising industry, housing intermediaries, pawn, sauna, massage, oxygen bars. The removal of industry range limitation strengthens the pertinence and effectiveness of tax preferential policy and further achieves tax fairness.
Based on the quota, the sliding scale is added; deduction limit is promoted and the benefit is increased. Self-employment tax preferential policies follow the way of reducing 800 yuan per month and conducting annual liquidation, and the limitation standard raises from 8000 yuan to 9600 yuan, which is increased 20%. For persons with Employment and Unemployment Registration Certificate (marked Self Employment Tax Policy or attached Self Employment Card for College Graduates) and retired soldiers who engage in individual business, and within 3 years, the limitation of reduction tax is 9600 yuan per family per year. Besides, the business tax, city maintenance and construction tax, educational expenses, local education surtax and personal income tax will be deducted. For the processing enterprises in the commercial companies, service business enterprise, labor and employment service enterprises, and the small enterprises with processing property in the street community, in the new posts, if the persons have registered in the public employment service agencies of human resources and social security departments for over 1 year and holds the Employment and Unemployment Registration Certificate (marked Enterprises Adopt Tax Policy) or newly hired retired soldiers who have signed the labor contract for 1 year and paid social insurance payment, within 3 years, the business tax, city maintenance and construction tax, educational expenses, local education surtax and business income tax can be deducted according to the number of actual hired people. The limitation standard for each person is 5200 yuan per year, increasing 400 yuan compared with the previous 4800 yuan .
According to the original policy, the tax preferential policy can be enjoyed after the taxation department confirms it meets the requirement. Based on the original procedure, approval must be given first, but now it only needs to put on record in the end. For the management of tax reduction and incentive, the taxpayers should put on record in the competent taxation authorities conduct verification at the end of the year. Turning from approval to record simplified the tedious procedure and relieved the burden on taxpayers.（Correspondents: Zhu Jianming, Yang Zhiwen）