吸纳重点群体就业税费扣减，重点群体创业税费扣减

Core Viewpoint - The article discusses tax incentives aimed at stimulating entrepreneurship and employment among key groups in rural areas, particularly focusing on tax deductions for businesses hiring specific demographics [2][3]. Group 1: Beneficiaries of the Policy - Eligible enterprises include those that hire individuals from poverty alleviation programs, as well as those who have been unemployed for over six months and possess relevant employment certificates [4][6]. - Key groups targeted include individuals from zero-employment families, those receiving urban minimum living security, and recent college graduates [6][8]. Group 2: Tax Incentives Details - From January 1, 2023, to December 31, 2027, businesses can receive a tax deduction of 6,000 yuan per person per year, with a potential increase of up to 30%, for hiring eligible individuals [3][4]. - For individual businesses, a maximum deduction of 20,000 yuan per year is available, also with a potential increase of up to 20%, applicable for three years from the date of registration [7][8]. Group 3: Conditions for Enjoying Benefits - Enterprises must be VAT or corporate income tax payers and must sign labor contracts of at least one year with the hired individuals while paying social insurance [4][6]. - Individuals must hold specific employment certificates indicating their eligibility for the tax policies [8]. Group 4: Policy Basis - The tax incentives are based on announcements from the Ministry of Finance and other relevant departments aimed at supporting entrepreneurship and employment among key groups [5][9].