A student of this year's graduates. After graduation, he joined the army to choose their own jobs. Several twists and turns, he opened a "Youth Hotel", small scale, is a private enterprise.
According to the forwarding Ministry of Finance and the State Administration of Taxation on the Ministry of human resources and social security to support and advance notice of the focus groups of employment related policies "(Caishui [of] 2014 No. 70) provisions on employment unemployment registration certificate" personnel from the individual business, 3 years as per household per year 9600 yuan defines a pull, when actually paid business tax, urban maintenance and construction tax and education fee, local education additional tax and personal income tax policy. The actual amount of tax paid by the taxpayer in the year of the tax year shall be limited to the amount of the deduction, and the amount of the deduction is greater than that of the deduction limit. January 1, 2014 December 31, 2016 to December 31, 2016 has been less than 3 years to enjoy less than 3 years expires.
Tax department to answer: according to the above provisions, the small tax cut preferential policies, enjoy the small, but I need to apply for documents. In accordance with the relevant provisions of the policy, the original "employment unemployment registration certificate" changed its name to "employment and entrepreneurship certificate". After graduating high school in school graduates leave, private enterprises enjoy preferential tax policies, engaged in, in accordance with the regulations can be directly to the public employment service, Guangdong Development Bank, the employment and entrepreneurship a public employment service agency qualification certificate ". "Employment and entrepreneurship certificate" in the "graduation year" self employment tax policy.
Tax authorities: May 1, 2015, the State Council promulgated the "on the new and better, employment work opinions" (Guo Fa  2015 No. 23) regulations, high school graduates, the registered unemployed persons such as the core group of personal tax relief policy who has expanded individual owned enterprises.