Is the work permit tax-free?

The relevant regulations that came into effect in 2004 are three-year tax exemption.

I'll post the relevant regulations below ~ have a look.

Preferential Tax Policies for Re-employment of Laid-off Workers (2004)

1. Laid-off workers engaged in self-employed businesses are exempted from preferential administrative fees for registration, licensing and management except for industries restricted by the state (including construction, entertainment advertising, sauna, massage, Internet cafes and oxygen bars).

Second, for newly established service-oriented enterprises (except advertising, sauna, massage, Internet cafes and oxygen bars), if the newly recruited laid-off workers reach more than 30% (including 30%) of the total number of employees and sign labor contracts with them for more than 1 year (including 1 year), they will be exempted from business tax within 3 years after being confirmed by the labor security department and audited by the tax authorities.

If the number of laid-off workers newly recruited by an enterprise in that year is less than 30% of the total number of employees, but the term of signing a labor contract exceeds 1 year (including 1 year), the enterprise income tax may be reduced or exempted according to the calculated reduction ratio within three years after being identified by the labor and social security department and audited by the tax authorities. Reduction ratio = (laid-off workers newly recruited by the enterprise in that year ÷ total number of employees in the enterprise × 100% )× 2.

Third, for newly established commercial enterprises (except those engaged in wholesale, wholesale and retail business and other non-retail business), if the newly recruited laid-off workers reach more than 30% (including 30%) of the total number of employees and sign labor contracts with them for more than 1 year (including 1 year), the urban maintenance and construction tax will be exempted within three years after being identified by the labor and social security department and audited by the tax authorities. If the number of laid-off workers newly recruited by an enterprise in that year is less than 30% of the total number of employees, but the term of signing a labor contract exceeds 1 year (including 1 year), the enterprise income tax may be reduced or exempted according to the calculated reduction ratio within three years after being identified by the labor and social security department and audited by the tax authorities. Reduction ratio = (laid-off workers newly recruited by the enterprise in that year ÷ total number of employees in the enterprise × 100% )× 2.

For commercial retail enterprises engaged in commodity retail and wholesale business, the fixed tax preferential policy is implemented, that is, those who arrange laid-off workers and sign labor contracts for more than 1 year (including 1 year) can enjoy fixed tax deduction before the end of 2005 after being identified by the labor and social security department and audited by the tax authorities. Tax incentives are approved according to the number of laid-off workers and will be deducted from the enterprise income tax payable by the enterprise. The insufficient deduction in the current year will be carried forward to the next year for further deduction, and the deduction period will end at the end of 2005. Specific deduction = number of laid-off workers placed by enterprises ×2000 yuan/year.

Four, for existing service enterprises (except advertising, sauna, massage, Internet cafes, oxygen bars) and existing commercial enterprises (except those engaged in wholesale, wholesale and other non-retail businesses), newly recruited laid-off workers reached more than 30% (including 30%) of the total number of employees, and signed with them for more than 1 year (including 1 year).

5. Processing enterprises in labor employment service enterprises and small business entities with processing nature in street communities, which arrange laid-off workers and sign labor contracts with a term of more than 1 year (including 1 year), can enjoy enterprise income tax of 2,000 yuan from June 1 day, 2003. If the deduction is insufficient in the current year, it can be carried forward to the next year to continue the deduction, but the carry-over period cannot exceed two years.

Six, the large and medium-sized state-owned enterprises through the separation of main and auxiliary industries and restructuring, meet the following conditions of economic entities (financial insurance, post and telecommunications, construction, entertainment, real estate sales, land use rights transfer, advertising in service-oriented enterprises, sauna, massage, Internet cafes, oxygen bars, engaged in wholesale, wholesale and other non-retail business except commercial enterprises), identified by the relevant departments.

1, using the non-main business assets, idle assets of the original enterprise or closing the effective assets of the bankrupt enterprise;

2. Independent accounting, clear property rights and gradual diversification of property rights subjects;

3, to absorb the surplus staff of the original enterprise to reach more than 30% of the total number of employees in this enterprise (including 30%); 4. Change or sign a new labor contract with the placed employee.

Seven, laid-off workers engaged in self-employed (except construction, entertainment, advertising, sauna, massage, Internet cafes, oxygen bars), where in the country [2002] 12 document issued by the date (that is, September 30, 2002) to the end of 2005, to receive the "Re-employment Concession Certificate", industrial and commercial business license, tax registration certificate.

8. Raise the business tax threshold. Starting from June 5438+1 October1in 2003, the threshold for timely payment of business tax in our province is: "service industry? The starting point of the tax item "D leasing industry" is the monthly turnover 1 000 yuan, and the starting point of other tax items is the monthly turnover of 2000 yuan; The threshold for each tax payment is 100 yuan per day.

IX. Explanations on preferential tax policies in points 1 to 8.

1. The implementation period of preferential policies is from 2003 10/0 to February 2005 1. Where before the end of 2005, those who meet the preferential policies and conditions for laid-off and re-employment, laid-off and unemployed people who are engaged in self-employment, enterprises that absorb laid-off and unemployed people, and economic entities established by the separation of main and auxiliary industries and the restructuring of auxiliary industries of large and medium-sized state-owned enterprises can enjoy tax concessions for up to three years in accordance with relevant regulations until the expiration; All laid-off workers who engage in self-employment before the end of 2005 (except for industries restricted by the state) can enjoy exemption from registration, license and management administrative fees for up to three years according to relevant regulations until the expiration.

2. Laid-off workers refer to: (1) laid-off workers from state-owned enterprises; (2) unemployed people in state-owned enterprises; (3) Personnel who need to be placed when the state-owned enterprise closes down and goes bankrupt; (4) other unemployed people in cities and towns who enjoy the minimum living guarantee and have been unemployed for more than one year.

3, laid-off workers must rely on the labor and social security departments at or above the county level issued the "re employment concession card" to enjoy the above preferential policies. The "Concession Card" shall not be used across provinces, and if it is used across cities in the province, the holder shall go through the authentication procedures of the "Concession Card" at the labor and social security department of the place of business, and the local labor and social security department shall affix the verification seal after passing the examination. The "Concession Card" can only be enjoyed by the holder himself and cannot be lent (rented) to others. Each "Preferential Card" can only enjoy preferential tax reduction or exemption according to the employment mode of laid-off workers (starting their own businesses or being employed by enterprises), and may not enjoy preferential treatment in multiple places at the same time (such as handling business licenses for multiple individual industrial and commercial households). Within the validity period of the discount card, laid-off workers who change their employment methods can enjoy corresponding preferential treatment according to the new re-employment measures; If the original business license is cancelled and the business license is reissued, the new business owner can enjoy the corresponding preferential treatment, but the cumulative time for enjoying tax reduction or exemption does not exceed 3 years. The holder of the "Preferential Card" must go through the annual examination formalities at the labor and social security department in the place where it was originally issued.

4. Newly established enterprises refer to those newly established after September 30, 2002. The merger, division, restructuring, reorganization, expansion, relocation, production conversion, absorption of new members, change of leadership (or affiliation) relationship and change of enterprise name of the original enterprise cannot be regarded as a newly established enterprise.

5. Service-oriented enterprises refer to enterprises engaged in business activities stipulated in the current business tax "service industry". If a service-oriented enterprise concurrently engages in sauna, massage and other tax-free items, the enterprise shall separately account for the income of tax-free items. If it cannot be accounted for separately, the income of tax-free items shall not enjoy preferential tax policies.

6. Commercial enterprises refer to commercial retail enterprises, that is, commercial retail enterprises that have commodity business premises and counters, do not produce their own commodities, and directly face the final consumers, including department stores, supermarkets, retail stores, etc. , directly engaged in comprehensive commodity sales.

7. The proportion of laid-off workers (surplus staff) absorbed by enterprises (economic entities) shall be based on the proportion of personnel verified by the competent tax authorities when the enterprises apply for tax exemption. When the final settlement is made, the average proportion of laid-off workers (surplus workers) actually absorbed by enterprises (economic entities) in each tax year shall be taken as the basis for the applicable policies. Less than one year, according to the actual number of months. The total number of employees in the calculation formula includes temporary workers and contract workers who have signed employment contracts with enterprises for more than 1 year (including 1 year), but it should not include enterprise retirees.

8. Among the re-employment preferential policies, the business tax preferential policy is applicable to foreign-invested enterprises, and the enterprise income tax policy is not applicable to foreign-invested enterprises.

Ten, where the placement of unemployed workers and laid-off workers organized by the labor employment service enterprises, the establishment of the resettlement of the above-mentioned personnel more than 60% of the total number of employees in the enterprise, after the audit of the labor department, reported to the competent tax authorities for approval, a one-time exemption from income tax for 3 years. After the expiration of the tax exemption period, if the newly placed above-mentioned personnel account for more than 30% of the original employees of the enterprise, the income tax will be halved for 2 years; If the original labor employment service enterprise newly resettles the above-mentioned personnel, accounting for 60% of the total number of employees, the enterprise may enjoy preferential tax treatment for the newly established labor employment service enterprise after reporting to the competent local tax authorities for approval according to the existing tax management authority.

After the labor employment service enterprises enjoy the above preferential tax policies, if the laid-off workers accounted for 60% of the total number of the original employees in that year, they can continue to enjoy the preferential income tax policies for the newly-established labor employment service enterprises with the approval of the competent tax authorities. Private enterprises that absorbed more than 60% of the laid-off workers from state-owned enterprises in that year, merged state-owned enterprises and properly placed private enterprises whose employees accounted for more than 60% of the employees of the merged enterprises, can enjoy the above-mentioned preferential tax policies for labor employment service enterprises.

Eleven, enterprises declared bankruptcy in accordance with the relevant laws and regulations of the state, enterprise employees from the income of bankrupt enterprises, one-time resettlement fees, exempt from personal income tax. Personal income tax shall be exempted for the part of the one-time compensation income obtained by the individual and the employer from the termination of the labor contract that is less than three times the average annual salary of the local employees in the previous year; Personal income tax shall be calculated and levied on the part exceeding this standard.

12. Laid-off workers engaged in community residents' service industry shall be exempted from personal income tax for three years from the date of receiving the tax registration certificate of individual workers and filing the laid-off certificate with the local competent tax authorities. However, after the expiration of the first year of tax exemption, the competent tax authorities at or above the county level shall review the subject and scope of tax exemption year by year according to the regulations, and the tax exemption may continue for 1 to 2 years if it meets the requirements.

The definition of community residents' service industry and the scope of tax exemption: family cleaning and sanitation service; Primary health care services; Child care and education services; Education, training and livelihood services for disabled children; Old-age service; Patient care and transportation services for children and students (excluding taxi transportation); Contraceptive counseling; Prenatal and postnatal care advice. Our province added the following items: replacing gas, delivering milk, books and newspapers; Students' lunch break and after-school custody, building post, bicycle storage and custody; Hairdressing, shoeshine, scenic spot photography (excluding photo studio).