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State Taxation Administration of The People’s Republic of China Ministry of Human Resources and Social Security the State Council Poverty Alleviation Office Ministry of Education
Announcement on the implementation of specific operational issues related to tax policies to support and promote entrepreneurship and employment of key groups
State Taxation Administration of The People’s Republic of China Announcement No.10 of 2019

In order to implement the spirit of the Notice of the State Council Poverty Alleviation Office of the Ministry of Finance and the State Administration of Taxation on Further Supporting and Promoting the Entrepreneurial Employment of Key Groups (Caishui [2019] No.22), the specific operational issues are hereby announced as follows:

I. Tax policies for individual businesses of key groups

(1) Application

1. If the poverty-stricken people who set up a file for self-employment are engaged in self-employment, they will enjoy preferential treatment when filing tax returns with the competent tax authorities.

2. Persons who have been registered as unemployed for more than half a year, zero-employment families, registered unemployed persons who enjoy the working age of urban residents’ minimum living guarantee families, and college graduates within the graduation year can apply for the Employment and Entrepreneurship Certificate (or the Employment and Unemployment Registration Certificate, the same below) and the registration license of individual industrial and commercial households (tax registration certificate is required for those who have not completed the "integration of the two certificates") to start businesses at or above the county level (including the county level, the same below). The human resources and social security departments at or above the county level shall verify whether they have enjoyed preferential tax policies for entrepreneurship and employment of key groups in accordance with the provisions of document No.22 [2019] of Caishui. For those who meet the requirements stipulated in Document No.22 of Caishui [2019], please indicate "tax policy for self-employment" or "tax policy for self-employment in graduation year" on the Employment and Entrepreneurship Certificate.

(two) the order and amount of tax relief

If key groups are engaged in self-employment, in accordance with the provisions of Article 1 of Caishui [2019] No.22 Document, within the annual tax reduction and exemption limit, the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax will be deducted in turn. The tax basis of urban maintenance and construction tax, education surcharge and local education surcharge is the value-added tax payable before enjoying this preferential tax policy.

If the actual operating period of a taxpayer is less than one year, the tax reduction or exemption limit shall be converted by the actual number of months. The conversion formula is: tax reduction and exemption limit = annual tax reduction and exemption limit ÷12× actual operating months.

If the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax payable by taxpayers are less than the tax reduction or exemption limit, the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax shall be limited; If the actual payable value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax are greater than the tax reduction or exemption limit, it shall be limited to the tax reduction or exemption limit.

(3) Tax relief management

Persons who have been registered as unemployed for more than half a year, registered unemployed persons from zero-employment families and urban low-income families, and college graduates who enjoy this tax preference during the graduation year, shall keep the Employment and Entrepreneurship Certificate (marked with "tax policy for starting their own businesses" or "tax policy for starting their own businesses during the graduation year") for future reference, and the poverty-stricken people who have filed a card need not keep information for future reference.

Second, the tax policy for enterprises to recruit key groups

(1) Application

Enterprises that enjoy preferential tax policies for the employment of key groups shall submit applications to the human resources and social security departments at or above the county level with the following materials:

1. "Employment and Entrepreneurship Certificate" held by the recruiter (poverty-stricken people who need to file a card do not need to provide it).

2. The labor contract (copy) signed between the enterprise and the key group, and the social insurance record paid by the enterprise for the key group according to law. Where internal information sharing and data comparison are used for auditing, enterprises may no longer be required to provide social insurance payment records.

After receiving the materials submitted by the enterprise, the human resources and social security department at or above the county level shall focus on verifying the following:

1. Whether the hiring personnel belong to the scope of personnel enjoying preferential tax policies, and whether they have enjoyed preferential tax policies for entrepreneurship and employment of key groups before.

2. Whether the enterprise has signed a labor contract with the recruiter for more than one year, and paid social insurance for the recruiter according to law.

After verification, for the key groups holding the Employment and Entrepreneurship Certificate, the "enterprise tax absorption policy" shall be indicated on the Employment and Entrepreneurship Certificate; The qualified enterprises shall be issued with the "Certificate of Employment Recognition of Enterprises Absorbing Key Groups".

If there is a change in the number of employees, an application for change shall be made to the human resources and social security department.

The enterprises mentioned in this announcement refer to enterprises and other units that belong to VAT taxpayers or enterprise income tax taxpayers.

(two) the order and amount of tax relief

1. Taxpayers shall calculate the total amount of tax reduction and exemption of their units according to the number of key groups they employ and the actual working months, and deduct the value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge in turn every month within the total amount of tax reduction and exemption. The tax basis of urban maintenance and construction tax, education surcharge and local education surcharge is the value-added tax payable before enjoying this preferential tax policy.

If the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge payable by taxpayers are less than the total amount of tax reduction and exemption, they shall be limited to the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge; If the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge are greater than the total amount of tax reduction and exemption, they shall be limited to the total amount of tax reduction and exemption. At the end of the tax year, if the value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge actually reduced or exempted by the taxpayer are less than the total amount of tax reduction or exemption calculated, the taxpayer will deduct the enterprise income tax with the difference when the enterprise income tax is settled. If the deduction is not completed in the current year, it will not be carried forward to the subsequent annual deduction.

Enjoy preferential policies in the same year, key groups of people working less than 1 year, should be converted to the actual number of months of their total tax reduction and exemption.

Total amount of tax reduction and exemption = ∑ Number of working months of each key group personnel in this enterprise this year ÷12× specific quota standard.

2. In the second year and the following year, the new recruits, the original recruits and their working hours shall be implemented according to the above procedures and measures. Calculate that the maximum period for each key group member to enjoy preferential tax policies shall not exceed 36 months.

(3) Tax relief management

Enterprises that employ key groups to enjoy this preferential treatment shall keep the following materials for future reference:

1. Persons who have been registered as unemployed for more than half a year and enjoy preferential tax policies, registered unemployed persons from zero-employment families and urban low-income families, and the Employment and Entrepreneurship Certificate of college graduates within the graduation year (marked "tax policy for enterprises").

2. The "Certificate of Employment Identification of Enterprises Absorbing Key Groups" issued by the human resources and social security department at or above the county level.

3 "The actual work schedule of key group personnel this year" (see annex).

Three, with the "Employment and Entrepreneurship Certificate" to enjoy the above preferential policies, according to the following provisions to apply for the "Employment and Entrepreneurship Certificate"

(1) Unemployed persons shall register for unemployment in the public employment service institution of their permanent residence and apply for the Employment and Entrepreneurship Certificate. The public employment service agencies shall indicate the registered unemployed persons of zero-employment families and urban low-income families in their Employment and Entrepreneurship Certificates.

(two) during the graduation year, college graduates apply for the Employment and Entrepreneurship Certificate from the public employment service agency with their student ID cards, or entrust the employment guidance center of the university to apply for the Employment and Entrepreneurship Certificate from the public employment service agency; Within the graduation year, college graduates can apply for the Employment and Entrepreneurship Certificate directly from the public employment service agencies with their graduation certificates.

Fourth, the management of preferential tax policies

(a) strict examination and issuance of various documents. No unit or individual may forge, alter, transfer or lease relevant vouchers, and offenders will be punished according to law; For those who lend or transfer the Employment and Entrepreneurship Certificate, the competent human resources and social security department shall take back the Employment and Entrepreneurship Certificate and put it on record; For enterprises and individuals that have obtained tax reduction or exemption by the above means, the competent tax authorities should recover the tax that has been reduced or exempted and deal with it according to law.

(two) "Employment and Entrepreneurship Certificate" adopts real-name registration system, which is limited to the holder’s own use. Entrepreneurs engaged in self-employed, "Employment and Entrepreneurship Certificate" kept by myself; If it is employed by the employer, the certificate shall be kept by the employer during the period of enjoying preferential tax policies. The Employment and Entrepreneurship Certificate is unified by the Ministry of Human Resources and Social Security, and printed by the human resources and social security departments of all provinces, autonomous regions and municipalities directly under the Central Government, as an effective certificate for auditing the employment and unemployment situation of workers and enjoying policies.

(3) The Certificate of Employment Recognition of Enterprises Absorbing Key Groups shall be uniformly printed by the Ministry of Human Resources and Social Security of all provinces, autonomous regions and municipalities directly under the Central Government, and the relevant information shall be provided to the tax authorities by the local human resources and social security departments as required.

(four) at or above the county level human resources and social security, taxation departments and poverty alleviation offices to establish a system of information exchange and investigation of workers’ employment. The Ministry of Human Resources and Social Security has established a nationwide inquiry system for the Employment and Entrepreneurship Certificate, which can be used by human resources and social security, finance and taxation departments at all levels to inquire about the information of the Employment and Entrepreneurship Certificate. The State Council Poverty Alleviation Office has established a unified national poverty alleviation and development information system for poverty alleviation offices at all levels, human resources and social security, finance and taxation departments to inquire about the identity of the poverty-stricken people who have established the card.

(5) If the tax authorities at all levels have doubts about the identity of the poverty-stricken population with the Employment and Entrepreneurship Certificate or the filing card, they may submit it to the human resources and social security department at the same level and the poverty alleviation office for investigation. The human resources and social security department at the same level and the poverty alleviation office shall stipulate a reasonable working time limit according to the specific circumstances, and inform the tax authorities of the investigation results within the time limit.

V. This announcement shall come into force as of January 1, 2019. The Announcement of State Taxation Administration of The People’s Republic of China Ministry of Finance, Ministry of Human Resources and Social Security, Ministry of Education and Ministry of Civil Affairs on the Specific Operational Issues Concerning the Continued Implementation of Tax Policies to Support and Promote Entrepreneurship and Employment of Key Groups (State Taxation Administration of The People’s Republic of China Announcement No.27, 2017) shall be abolished at the same time.

It is hereby announced.

Attachment: Actual working schedule of key group personnel this year (sample table)

State Taxation Administration of The People’s Republic of China Ministry of Human Resources and Social Security the State Council Poverty Alleviation Office Ministry of Education
February 26, 2019

With Xia Yiping, CEO of Extreme Yue Automobile, acknowledging the financial problems faced by the company at an internal meeting, and the divestment of Baidu, the future of Extreme Yue seems to have been doomed. Many 4s stores are closed, and the delivery of new cars is delayed. It seems that it is only a matter of time before they fall down.

Xia Yiping, CEO surrounded by employees from Vietnam.

It is definitely not the first brand to fall, and it may not be the last one. In those days, "a hundred schools of thought contend" are few and far between. Let’s review the development history of new energy in China and see which brands have fallen on the road of overtaking in new energy corners.

The first bankrupt new energy brand: Yangtze River

Maybe you’ve never heard its name. But the Yangtze River car was still very serious. Full name of Changjiang Automobile: Hangzhou Changjiang Automobile Holding Co., Ltd. It used to be Hangzhou Bus Factory in 1954. They are one of the largest and earliest manufacturing bases of trams and their special chassis in China. In 2013, Li Ka-shing invested 5.1 billion yuan in Wulong electric vehicle, and the Yangtze River new energy vehicle was born.

As a brand that bought new energy roads very early in China, Changjiang set up companies and factories in Guizhou, Shenzhen, Chengdu and other regions in the early days of its establishment. In just three years, Changjiang Automobile launched four models, including Yiku, Yige, Yisheng and Yizhong. However, sales were less than expected, and new energy subsidies declined. In 2020, Changjiang New Energy Vehicle declared bankruptcy.

The most concerned new bankruptcy energy: Weimar

Weimar, as a frequent visitor to CCTV, had a good strength. Among the four brands of the former new forces, in addition to "Wei Xiaoli", there is Weimar. Weimar, established in 2015, has won the champion of bicycle sales of new forces, and even sold better than Wei Xiaoli. In 2020, Weimar’s cumulative sales volume exceeded 20,000 units, ranking fourth among the new forces in the country. Intelligent driving is also the key technology that Weimar has been working hard to study.

However, since 2022, Weimar has heard many negative news, such as salary reduction, rent arrears, and dealers quitting the network. Although Baidu, Tencent, Shanghai State-owned Investment Platform, SAIC, Sequoia China, hongta group and other groups jointly raised more than 35 billion yuan for Weimar, it did not change the ending of Weimar’s decline. Weimar filed for bankruptcy in 2023, and 110,000 Weimar owners still face after-sales problems.

New energy blackened by charging piles: land ark

Although you should not have heard of this brand, as a regular car company with a total investment of 10 billion yuan, it has gone from "Laotoule" to qualified production in just five years, and Land Ark is really capable. Its branches are also spread all over Beijing, Shenzhen, Shanghai, Foshan, Jiangsu and other places, and there is also a look of recruiting talents. However, in July 2018, a land ark in Shui Mu Huacheng Universiade charging station spontaneously ignited, which should be the first time that ordinary consumers have paid attention to the spontaneous combustion of new energy on a large scale since records began.

Since then, the land ark has been frequently and naturally blacklisted by many charging pile companies, coupled with the subsidy policy, and finally declared bankruptcy in 2021.

The worst new energy cheated: Jiangsu Sailin

An American lawyer with a Chinese face, in the name of building a car, cheated 5.6 billion and walked away. He is still at large, and the initiator is almost a white wolf with empty gloves. This is the story of Wang Xiaolin and Jiangsu Sai Lin.

There is a racing driver named Steve Saleen in the United States, who once set a world record for the speed of cars and founded his own sports car brand. However, due to poor management, it was closed down, and finally a man named Wang Xiaolin bought its right to use in China for 500,000 dollars. After that, Wang Xiaolin first talked about cooperation with the Ordos municipal government, but Hubei felt that this matter was not reliable and gave up. Later, Changsha also entered the negotiation table, but it was cancelled after a year of cooperation.

Finally, Wang Xiaolin found the Rugao municipal government in Jiangsu Province. At this time, the largest new energy automobile base in Jiangsu was completed, and there was a demand for performance, so the negotiations with Wang Xiaolin were extremely smooth. In addition, the launch conference of Sai Lin Bird’s Nest, which cost 300 million yuan, included Jason Statham, Wu Yifan, American Top Gear host Tanner Foust and many other stars. With a wave of his hand, major banks allocated Wang Xiaolin a loan of 2.3 billion yuan. In this way, Wang Xiaolin fled to the United States with huge sums of money and is still at large. Jiangsu Sailin, on the other hand, only produced such an electric car similar to "Old Man Le", which was more expensive than Song Plus DM-I..

Regardless of the success of overtaking in corners, there are 8 companies that have fallen on the road without 10. The icons that have been lit are also dimmed one by one, which is the cruelty of market competition. So who do you think will be the next new energy vehicle company to close down?