據(ju)國度稅(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)局(ju)(ju)重(zhong)慶(qing)(qing)市(shi)稅(shui)(shui)(shui)務(wu)(wu)(wu)局(ju)(ju)網站(zhan)動靜，2023年(nian)10月18日(ri)，重(zhong)慶(qing)(qing)市(shi)財務(wu)(wu)(wu)局(ju)(ju)、國度稅(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)局(ju)(ju)重(zhong)慶(qing)(qing)市(shi)稅(shui)(shui)(shui)務(wu)(wu)(wu)局(ju)(ju)、重(zhong)慶(qing)(qing)市(shi)人(ren)力(li)(li)資(zi)本和社會保證局(ju)(ju)、重(zhong)慶(qing)(qing)市(shi)農業村(cun)落委員會、重(zhong)慶(qing)(qing)市(shi)村(cun)落復興局(ju)(ju)五部分結合(he)宣布(bu)(bu)(bu)《對于落實重(zhong)點(dian)群體創(chuang)業賦閑有(you)關稅(shui)(shui)(shui)收優惠(hui)政(zheng)策(ce)的通(tong)(tong)知(zhi)布(bu)(bu)(bu)告(gao)(gao)》（渝(yu)財規〔2023〕8號）（以下簡稱(cheng)《通(tong)(tong)知(zhi)布(bu)(bu)(bu)告(gao)(gao)》），《通(tong)(tong)知(zhi)布(bu)(bu)(bu)告(gao)(gao)》指(zhi)出，根據(ju)《財務(wu)(wu)(wu)部 稅(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)局(ju)(ju)人(ren)力(li)(li)資(zi)本社會保證部農業村(cun)落部對于進(jin)一步(bu)撐持重(zhong)點(dian)群體創(chuang)業賦閑有(you)關稅(shui)(shui)(shui)收政(zheng)策(ce)的通(tong)(tong)知(zhi)布(bu)(bu)(bu)告(gao)(gao)》（2023年(nian)第15號），為進(jin)一步(bu)撐持重(zhong)點(dian)群體創(chuang)業賦閑，經(jing)重(zhong)慶(qing)(qing)市(shi)當局(ju)(ju)贊成，對重(zhong)慶(qing)(qing)市(shi)重(zhong)點(dian)群體創(chuang)業賦閑稅(shui)(shui)(shui)收優惠(hui)政(zheng)策(ce)限額(e)（定額(e)）規范停(ting)止明(ming)白。詳細(xi)內容為：

一、自2023年(nian)(nian)1月(yue)(yue)(yue)1日至(zhi)2027年(nian)(nian)12月(yue)(yue)(yue)31日，脫貧生齒（含避免返(fan)貧監測工具(ju)）、持(chi)(chi)《賦閑(xian)創(chuang)業(ye)(ye)證(zheng)》（說明“自立創(chuang)業(ye)(ye)稅(shui)收政(zheng)(zheng)(zheng)策”或(huo)“畢業(ye)(ye)年(nian)(nian)度內自立創(chuang)業(ye)(ye)稅(shui)收政(zheng)(zheng)(zheng)策”）或(huo)《賦閑(xian)賦閑(xian)掛號(hao)證(zheng)》（說明“自立創(chuang)業(ye)(ye)稅(shui)收政(zheng)(zheng)(zheng)策”）的(de)職員(yuan)，處(chu)置個(ge)別運營(ying)的(de)，自操持(chi)(chi)個(ge)別工商(shang)戶(hu)掛號(hao)當月(yue)(yue)(yue)起(qi)，在3年(nian)(nian)（36個(ge)月(yue)(yue)(yue)，下同(tong)）內按每戶(hu)每一年(nian)(nian)24000元為限額順次扣減其(qi)昔時現實應交納的(de)增值稅(shui)、都(dou)會保(bao)護扶植(zhi)稅(shui)、教(jiao)導(dao)費附加、處(chu)所教(jiao)導(dao)附加和(he)小我所得(de)稅(shui)。

二、自2023年(nian)(nian)1月(yue)(yue)(yue)1日(ri)至2027年(nian)(nian)12月(yue)(yue)(yue)31日(ri)，企業(ye)招用脫貧生齒，和在人(ren)力資本(ben)社(she)會保(bao)證(zheng)部分大眾(zhong)賦(fu)閑(xian)辦事機構掛號賦(fu)閑(xian)半年(nian)(nian)以(yi)上且持《賦(fu)閑(xian)創(chuang)業(ye)證(zheng)》或(huo)《賦(fu)閑(xian)賦(fu)閑(xian)掛號證(zheng)》（說(shuo)明“企業(ye)吸征(zheng)稅(shui)(shui)(shui)收(shou)政策”）的(de)職(zhi)員(yuan)，與(yu)其簽定(ding)1年(nian)(nian)以(yi)上刻(ke)日(ri)休(xiu)息條(tiao)約(yue)并依法(fa)交納(na)社(she)會保(bao)險(xian)費的(de)，自簽定(ding)休(xiu)息條(tiao)約(yue)并交納(na)社(she)會保(bao)險(xian)當月(yue)(yue)(yue)起，在3年(nian)(nian)內按現實招用人(ren)數予以(yi)定(ding)額(e)順(shun)次扣(kou)減增值稅(shui)(shui)(shui)、都(dou)會保(bao)護(hu)(hu)扶植(zhi)稅(shui)(shui)(shui)、教(jiao)導(dao)費附加(jia)、處(chu)所(suo)教(jiao)導(dao)附加(jia)和企業(ye)所(suo)得稅(shui)(shui)(shui)優(you)惠。定(ding)額(e)規范為每人(ren)每一年(nian)(nian)7800元。都(dou)會保(bao)護(hu)(hu)扶植(zhi)稅(shui)(shui)(shui)、教(jiao)導(dao)費附加(jia)、處(chu)所(suo)教(jiao)導(dao)附加(jia)的(de)計稅(shui)(shui)(shui)根據(ju)是享用本(ben)項稅(shui)(shui)(shui)收(shou)優(you)惠政策前(qian)的(de)增值稅(shui)(shui)(shui)應征(zheng)稅(shui)(shui)(shui)額(e)。

三、重點群體創業(ye)賦(fu)閑(xian)稅收優惠政策其(qi)余(yu)政策請求根據(ju)《財務(wu)部 稅務(wu)總(zong)局人力資本社會保(bao)證部農(nong)業(ye)村(cun)落部對于(yu)進一步撐持重點群體創業(ye)賦(fu)閑(xian)有關稅收政策的(de)通(tong)知布(bu)告》（2023年(nian)第15號）履行(xing)。

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