What are the benefits of tax exemption for enterprises to recruit fresh college graduates?

At present, there is no preferential policy or tax exemption policy for enterprises to recruit fresh college graduates in China.

College graduates, college students who are about to graduate. When a college student enters the last academic year of his education level, he is a fresh college graduate during this year. College students are divided into undergraduate and junior college, that is, senior students of four-year undergraduate and junior students of three-year junior college.

In fact, nowadays college students are the mainstream of enterprise recruitment. There are millions of college graduates in China every year, and the number of college students in 20 13 years is 6.8 million, which means that the number of college students who graduate in 20 16 and 20 17 years will be maintained every year.

Such a large-scale employment of college students has really put a lot of pressure on the national employment situation. To solve the employment problem, the whole society needs to do everything possible to divert resettlement, including increasing various investments and infrastructure construction, so as to increase employment. If tax support is given again, I'm afraid there is nothing the state finance can do.

On the contrary, the state has introduced many preferential policies for the disabled, laid-off workers and other vulnerable groups. By giving tax incentives and subsidies to enterprises, enterprises are encouraged and supported to recruit disabled people and laid-off workers for employment, so as to show the state's concern and love for vulnerable groups.

First, preferential policies for enterprises to recruit laid-off workers.

The Ministry of Finance, State Taxation Administration of The People's Republic of China and other ministries have successively formulated and promulgated preferential policies for laid-off workers to enjoy reemployment support. For example, State Taxation Administration of The People's Republic of China and the Ministry of Finance issued the Notice on Tax Policies for the Re-employment of Laid-off Workers (Caishui [2002] No.208). Supplementary Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Tax Policies for Re-employment of Laid-off Workers (Caishui [2003] 133), etc. These policies stipulate that newly-established service-oriented enterprises that employ laid-off workers and reach 30% of the total number of employees in that year and sign labor contracts with these employees for more than three years can be exempted from business tax, urban construction tax, education surcharge and enterprise income tax within three years.

After that, State Taxation Administration of The People's Republic of China again issued the document No.8 [2006] of the State Administration of Taxation "Notice on the Specific Implementation Opinions on Re-employment of Laid-off Workers", which extended the preferential policies that had expired before.

The second is the preferential policies for enterprises to recruit disabled people.

Regarding preferential policies for the disabled, according to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Preferential Tax Policies for Promoting the Employment of the Disabled (Caishui [2007] No.92):

Value-added tax and business tax policies for disabled units. For the units that resettle the disabled, the tax authorities shall, according to the actual number of disabled people resettled by the unit, implement the method of VAT refund or business tax reduction. (2) The competent tax authorities shall refund the VAT on a monthly basis. If the value-added tax paid this month is insufficient, the value-added tax paid last month can be refunded in the balance after deducting the value-added tax refunded this year (referring to the tax year). If it is still insufficient, it can be returned in the next few months.

2. According to the Notice of State Taxation Administration of The People's Republic of China, China Disabled Persons' Federation of the Ministry of Civil Affairs of the People's Republic of China on the Measures for the Administration of Tax Preferential Policies for Promoting the Employment of Disabled Persons (Guo Shui Fa [2007] No.67), the first paragraph of Article 3 "VAT will be refunded upon collection. The competent tax authorities shall refund the value-added tax to taxpayers who meet the conditions of tax reduction or exemption on a monthly basis. If the value-added tax paid in the current month is insufficient, it can be refunded in the value-added tax paid in the current year, and if it is still insufficient, it can be refunded in the next month. If the tax payable in that year is lower than the approved annual tax refund limit, it shall be limited to the tax payable in that year; If the tax payable in that year is greater than the approved annual tax refund limit, it shall be limited to the approved annual tax refund amount. If the taxpayer's tax payable in the current year is insufficient for tax refund, it shall not be carried forward to the next year for tax refund. The value-added tax payable by taxpayers in the current month is calculated according to the following formula:

Refundable value-added tax in the current month = the number of disabled people actually placed by taxpayers in the current month × the specific limit of annual refundable value-added tax for each disabled person determined by the tax authorities at or above the county level ÷ 12. Taxpayers who pay value-added tax shall, after obtaining the examination and approval opinions of the competent tax authorities, apply in writing for refund or reduction of value-added tax with the tax declaration form from the next month. "