What are the tax exemption procedures for college students' business registration companies?

If college students want to get tax exemption, they must first meet the national tax regulations.

The state has made the following provisions on taxation in the preferential policies for college students' entrepreneurship:

1. All college graduates who are engaged in self-employment are exempted from paying the tax registration certificate fee (i.e. tax exemption) within 1 year from the date when the local industrial and commercial department approves their operation.

2. Newly established urban labor and employment service enterprises (except national industries), where the unemployed (including college graduates who have registered for unemployment, the same below) exceed 60% of the total number of employees of the enterprise, they may be exempted from income tax for 3 years with the approval of the relevant competent tax authorities.

After the expiration of the tax exemption period for labor employment service enterprises, if the newly placed unemployed persons account for more than 30% of the total number of original employees of the enterprise in that year, the income tax may be halved for 2 years with the approval of the relevant competent tax authorities. In addition, different industries have different preferential tax policies:

1. Enterprises or business units that newly start consulting, information and technical services for college graduates may be exempted from enterprise income tax for two years upon their application and approval by the tax authorities.

2, college graduates set up new business enterprises or business units engaged in transportation, post and telecommunications, after the application, approved by the tax authorities, the first year shall be exempted from enterprise income tax, and the second year shall be halved.

3. Newly-established enterprises or business units engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, logistics industry, warehousing industry, residential service industry, catering industry, educational and cultural undertakings and health undertakings may be exempted from enterprise income tax for one year upon their application and approval by the tax authorities.

The collection procedure is as follows

1. Students apply online

Register and log on to the College Students' Entrepreneurship Service Network of the Ministry of Education, and submit the application for the Certificate of Self-employment of College Graduates online as required.

2. Online preliminary examination of colleges and universities

Colleges and universities review the relevant materials submitted by graduates, and indicate that after the review is passed, submit them online to the provincial education administrative department where the school is located.

3, the provincial administrative department of education review

The provincial education administrative department shall examine and confirm the relevant information submitted by graduates.

4, colleges and universities issued the "certificate of self-employment of college graduates"

After the approval, the college will print out the Certificate of Self-employment of College Graduates, which can be inquired by relevant departments and students themselves at any time.

5. Students apply for employment and unemployment registration certificates.

Graduates apply for the Employment and Unemployment Registration Certificate with the Certificate of Self-employment of College Graduates to the people's social departments at or above the county level in the entrepreneurial place, and the people's social departments in the entrepreneurial place will issue the Employment and Unemployment Registration Certificate as the management certificate for enjoying tax support policies in the current year and in the following years.

6. Students enjoy tax incentives.

The content is the same as "leaving school to start a business".

7, "college graduates self-employment certificate" issued to:

College graduates who started their own businesses during their school years. Among them, college graduates refer to students who graduated from ordinary colleges and adult colleges and universities that implement higher education; Graduation year refers to the natural year of graduation, that is, February 3 1 day 1 to 1 day.

Extended data

Preferential policies for college students' investment and entrepreneurship:

In order to support college students' entrepreneurship, governments at all levels have introduced many preferential policies, involving financing, business opening, taxation, entrepreneurship training, entrepreneurship guidance and many other aspects. For college students who plan to start a business, only by understanding these policies can they take the first step in starting a business. According to the relevant regulations of the state and the Shanghai Municipal Government, fresh college graduates can enjoy four preferential policies, including free risk assessment, free policy training, free loan guarantee and partial tax relief, including:

College graduates (including junior college students, undergraduates and graduate students) engaged in self-employment are exempted from self-employment registration fees, self-employment governance fees, and economic contract demonstration text cost. Within 1 year from the date of approval of operation. In addition, if an informal enterprise is established, it can be tax-free for 3 years as long as it is registered in the street of the district or county where it is located.

College students who start their own businesses can apply for a loan guarantee of up to 70,000 yuan from the bank and enjoy a loan discount.

(1) College graduates start their own businesses free of five fees a year.

(2) College students' self-employment is archived free of charge for 2 years.

(3) You can start a business only with your ID card and university student ID card.

(4) Free risk assessment, free policy training, free loan guarantee and partial tax relief.

(5) low-interest loans.

(6) College students and graduate students can drop out of school, save their school status and start high-tech enterprises.

(7) "Rainbow Plan" will help support college students' entrepreneurial leaders in various ways.

(8) Applying for the Self-employed Certificate will provide three preferential policies: giving priority to acceptance, giving priority to permission and simplifying registration procedures; Apply to engage in small private enterprises, the implementation of the probation system, during the probation period, free of registration fees, change fees, annual inspection fees; Reduction or exemption of enterprise income tax. In addition, we also enjoy loan guarantee, and the loan amount is generally around 20,000 yuan. This certificate is valid for three years.

References:

Baidu Encyclopedia-College Students' Entrepreneurship

Baidu encyclopedia-preferential policies for college students' entrepreneurship