How much tax is exempted for recruiting a fresh graduate?

On March 14, the General Office of Shanghai Municipal Government issued "Several Opinions on Doing a Good Job in the Employment of College Graduates in Shanghai in 2020" (hereinafter referred to as "Opinions") to promote the employment of college graduates in Shanghai in 2020. The "Opinions" make it clear that the education department in Shanghai should do a good job in encouraging enterprises to absorb the employment of college graduates, expanding the scale of grassroots employment projects for college graduates, promoting internship programs for college graduates, building a large online employment market for college graduates, and strengthening online employment guidance and difficult assistance. The "Opinions" require that municipal and district-owned state-owned enterprises must arrange no less than 50% of jobs to recruit graduates. Enterprises that recruit qualified college graduates in this city will enjoy tax reduction and exemption of 7800 yuan per person per year according to the actual number of recruits within three years. Small and micro enterprises and related social organizations can apply for social insurance subsidies if they recruit college graduates with Shanghai household registration, first employment within two years after leaving school and sign labor contracts 1 year or more. In terms of institutions, in 2020, Shanghai will launch 400 posts of "University Student Village Officer (Selected Graduates)", 400 posts of "Three Supports and One Support" and 1 10,000 posts of community workers in streets, towns and residential areas to expand the employment of college graduates at the grassroots level. In order to help unemployed college graduates cultivate their abilities, qualified college graduates can have employment and entrepreneurship practice for up to 12 months at the recognized practice base, and enjoy cost of living allowance, which is 80% of the monthly minimum wage of urban workers in that year; Trainee units with teaching staff can get a subsidy of 30% of the monthly minimum wage of urban workers in that year. For the employment trainee bases that directly provide trainee posts and the trainee retention rate in that year exceeds 50%, a one-time subsidy of 5,000 yuan per person will be given according to the number of people who have signed labor contracts 1 year or more. After the follow-up and assistance of the entrepreneurial internship base, if the entrepreneurship is realized within 6 months after the expiration of the internship period, a one-time subsidy of 5,000 yuan per person will be given to the entrepreneurial internship base according to the actual number of successful entrepreneurs. Students who choose vocational training in the graduation year of colleges and universities can participate in the training programs with intermediate or special vocational ability urgently needed in the subsidized training catalogue, and can enjoy 80% training subsidies if they pass the examination and appraisal; Participate in other training programs with intermediate level or above or special vocational ability in the subsidized training catalogue, and those who pass the examination and appraisal can enjoy 60% training subsidies. On the other hand, the Opinions proposes to hold a series of comprehensive online job fairs and special online job fairs for college graduates in the city to expand the job market. The Opinions emphasize that college graduates are encouraged to start their own businesses. College graduates who engage in self-employment within the graduation year will be deducted from the relevant taxes and fees according to the annual limit of 14400 yuan per household within 3 years from the month of registration of individual industrial and commercial households. For college graduates who have registered in Shanghai and graduated within two years, if they have established small and micro enterprises and other entrepreneurial organizations in Shanghai for 1 year and paid social insurance premiums for urban employees for six months, they can apply for a one-time subsidy of 8,000 yuan for the first venture. Students can enjoy 80% training subsidy when they participate in the entrepreneurship training program in the subsidized training catalogue in the graduation school year. At the same time, it is suggested that qualified college graduates who choose to apply for jobs or start businesses can be given a one-time job-seeking and start-up subsidy of 1 10,000 yuan. In terms of policies such as settlement, the Opinions require non-Shanghai college graduates to apply for employment in Shanghai directly in 2020, leaving more time for graduates to choose jobs in Shanghai. For college graduates who have not implemented their work units when they leave school, their accounts and files will be kept in the school for 2 years, and graduates who have implemented employment units will go through employment procedures in time. In addition, the total enrollment plan for graduate students in Shanghai's municipal universities will strive to increase by 15%, and the enrollment plan for college graduates will increase from 8% to 10%, providing more opportunities for graduates who are interested in further study.