【一图读懂】退役士兵税收优惠政策

Core Viewpoint - The article discusses tax incentives for enterprises hiring self-employed veterans, detailing the eligibility criteria, tax reduction calculations, and necessary documentation for compliance [10][11][12]. Tax Incentives for Enterprises - From January 1, 2023, to December 31, 2027, enterprises hiring self-employed veterans can receive tax reductions on VAT, urban maintenance and construction tax, education fees, and corporate income tax, with a standard deduction of 6,000 yuan per person per year, potentially increasing by 50% based on local government decisions [3][9]. - The total tax reduction is calculated based on the number of hired veterans and the duration of their employment contracts [5][6]. Documentation Requirements - Enterprises must retain specific documents for verification, including the veterans' discharge certificates, labor contracts, and records of social insurance payments [7][12]. - If veterans have not worked for a full year, the tax reduction limit must be adjusted on a monthly basis [5][6]. Policy Application and Restrictions - Enterprises can choose to apply either the tax incentives for hiring veterans or other employment support policies, but cannot benefit from both simultaneously [8][9]. - If a veteran has already enjoyed tax incentives for three years in previous years, they are not eligible for the new incentives under this announcement [9][10]. Management and Compliance - Tax authorities are tasked with verifying the eligibility of veterans and ensuring compliance with the tax incentive policies, with a focus on improving inter-departmental collaboration [15][16]. - Enterprises that have previously hired eligible veterans but failed to apply for tax reductions in a timely manner may apply for tax refunds [16].