吸纳退役士兵就业税费扣减，退役士兵创业税费扣减

Core Viewpoint - The article discusses tax incentives aimed at promoting entrepreneurship and employment among specific groups, particularly focusing on self-employed veterans from January 1, 2023, to December 31, 2027, to stimulate rural economic activity [2][8]. Summary by Sections Tax Benefits for Hiring Self-Employed Veterans - Companies hiring self-employed veterans who sign labor contracts of at least one year and pay social insurance will receive tax deductions for a period of three years, starting from the month of signing the contract [2]. - The tax deductions include VAT, urban maintenance and construction tax, education fee surcharge, local education surcharge, and corporate income tax, with a standard deduction of 6,000 yuan per person per year, which can be increased by up to 50% based on local government decisions [2][5]. Eligibility Criteria - Self-employed veterans are defined as those who have retired from military service according to the "Regulations on the Placement of Retired Soldiers" and are self-employed [3][9]. - Eligible companies must be VAT or corporate income tax payers and must retain documentation such as the veterans' discharge certificates and labor contracts for verification [5]. Tax Benefits for Self-Employed Veterans - Self-employed veterans starting individual businesses can receive tax deductions of up to 20,000 yuan per year for three years, starting from the month they register their business [8]. - The maximum deduction can also be increased by up to 20% based on local government regulations [8][9]. Documentation Requirements - Self-employed veterans must submit a "Key Groups or Self-Employed Veterans Entrepreneurship Information Form" when filing taxes and retain their discharge certificates for record-keeping [9]. - If a self-employed veteran operates multiple businesses, they must select one to benefit from the tax incentives, and changes to the business structure must be reported [9]. Policy References - The tax incentives are based on announcements from the Ministry of Finance, State Taxation Administration, and other relevant departments regarding support for self-employed veterans [10].