天津政策君 发表于 2022-12-27 03:05:27

津税暖心 非常满意|退役军人创业就业税费优惠政策指引汇编(七)随军家属创业免征个人所得税

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退役军人创业
就业税费优惠
政策指引汇编
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退役军人创业就业税费优惠
随军家属创业免征个人所得税
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享受主体
从事个体经营的随军家属
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优惠内容
随军家属从事个体经营,自领取税务登记证之日起,3年内免征个人所得税。
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享受条件
随军家属必须持有师以上政治机关出具的可以表明其身份的证明。每一名随军家属可以享受一次免税政策。
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政策依据
《财政部 国家税务总局关于随军家属就业有关税收政策的通知》(财税〔2000〕84号)第二条
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1.退役士兵创业税费扣减

2.吸纳退役士兵就业税费扣减
3.军队转业干部创业免征增值税
4.自主择业的军队转业干部免征个人所得税

5.安置军队转业干部就业的企业免征增值税

6.随军家属创业免征增值税

供稿:天津市税务局政策法规处
制作:天津市税务局纳税服务处
编发:天津税务
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近期热点
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