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吸纳退役士兵就业税费减免政策,退役士兵创业税费减免政策
蓝色柳林财税室· 2025-10-23 06:19
Group 1: Tax Incentives for Hiring Veterans - Companies that hire self-employed veterans and sign labor contracts for more than one year are eligible for tax reductions [4][5] - From January 1, 2023, to December 31, 2027, companies can deduct a fixed amount of 6,000 yuan per person per year from various taxes, with a maximum increase of 50% based on local government decisions [4][6] - The tax deductions apply to VAT, urban maintenance and construction tax, education fees, local education fees, and corporate income tax [4][5] Group 2: Eligibility Criteria - Self-employed veterans are defined as those who have retired from military service and are employed independently according to the relevant regulations [5][12] - Companies must sign labor contracts for over one year and pay social insurance to qualify for the tax incentives [5][6] - Companies can choose the most favorable tax policy but cannot enjoy multiple benefits simultaneously [5][6] Group 3: Tax Deduction Calculation - If the actual tax deductions are less than the calculated total, the difference can be deducted from corporate income tax during the annual settlement [6] - For veterans who work less than one year, the tax deduction limit is calculated on a monthly basis [6][12] Group 4: Documentation Requirements - Companies must retain specific documents for verification, including military discharge certificates and labor contracts [7][12] - The tax incentives can be enjoyed until the three-year period is completed, even if the policy ends before that [7][14] Group 5: Tax Incentives for Self-Employed Veterans - From January 1, 2023, to December 31, 2027, self-employed veterans can deduct up to 20,000 yuan per year from their actual tax liabilities [12][13] - The deduction applies to VAT, urban maintenance and construction tax, education fees, local education fees, and personal income tax [12][13] Group 6: Application Process - Self-employed veterans must declare their veteran status when filing taxes to benefit from the incentives [15][13]