First, the identification of veterans
First of all, veterans need to hold a valid discharge certificate, which is the basic condition for enjoying preferential tax policies. The discharge certificate is an effective document to prove the personal identity of retired soldiers and needs to be properly kept.
II. Company Registration and Operation
Companies run by veterans need to be registered in accordance with legal procedures and obtain legal business licenses. The business scope of the company is legal and compliant, and does not involve industries prohibited or restricted by the state.
Three. Meet the tax exemption conditions
Companies run by veterans need to meet the following conditions to enjoy the tax exemption policy:
1. The company is founded independently or in partnership by veterans, who hold a certain percentage of shares in the company.
2. The company's business conforms to the industrial direction encouraged by the state, such as high-tech industries, energy-saving and environmental protection industries, etc.
3. The company shall make profits within a certain period (such as three years) from the date of its establishment and pay taxes on time.
Four. Procedures for applying for tax exemption
Companies run by qualified veterans may submit tax exemption applications to the local tax authorities. The company's business license, retirement certificate, financial statements and other related materials should be provided when applying. After the approval of the tax authorities, corresponding tax relief shall be given.
To sum up:
The tax exemption conditions for veterans to start a company mainly include holding a valid discharge certificate, legal and compliant company registration and operation, meeting the tax exemption conditions and applying for tax exemption according to procedures. Companies run by qualified veterans can enjoy preferential tax policies from the state to support their entrepreneurial development.
Legal basis:
People's Republic of China (PRC) Retired Soldiers Protection Act
Article 4 1 stipulates that:
The state encourages retired military personnel to start their own businesses, and implements preferential policies such as tax reduction and exemption for small and micro enterprises founded by retired military personnel in accordance with relevant state regulations.
Article 43 provides that:
The local people's governments at or above the county level and their relevant departments shall provide policy advice, entrepreneurship training, entrepreneurship incubation, financing and other support and services for veterans' entrepreneurship.
People's Republic of China (PRC) tax collection management law
Article 34 provides that:
According to the needs of national economic and social development, the state can formulate preferential tax policies to give tax relief to specific taxpayers, specific tax recipients or specific regions.