1.返乡办企业 税收减免 1. Home business tax breaks

　　《意见》规定：对返乡人员创办企业，符合小型微利企业条件的，按20%税率征收企业所得税，小规模纳税人按3%的征收率征收增值税，对持《就业失业登记证》(注明“自主创业税收政策”或附着《高校毕业生自主创业证》)的返乡创业人员从事个体经营(除建筑业、娱乐业以及销售不动产、转让土地使用权、广告业、房屋中介、桑拿、按摩、网吧、氧吧外)的，在3年内按每户每年8000元为限额依次扣减其当年实际应缴纳的营业税、城市维护建设税、教育费附加和个人所得税。

[opinion]provisions:For passengers to start a business,Satisfy the conditions for small profit-making enterprise,The enterprise income tax shall be levied according to 20% tax rate,Small-scale taxpayers shall apply to the VAT of 3%,To the[Employment of unemployment registration certificate](Indicate the"Self-employment tax policy"Or attached[College graduate self-employment])Home business personnel engaging in individual businesses(In addition to the construction industry/The entertainment industry as well as selling real estate/Transfer of land-use rights/The advertising industry/Housing intermediary/The sauna/massage/Internet cafe/Oxygen bar outside)the,According to each household every year 8000 yuan for the quota within three years, in turn, reduce its actual should pay business tax/Urban maintenance and construction tax/Add and individual income tax.

　　对外出务工人员创办商贸企业、服务型企业(除广告业、房屋中介、典当、桑拿、按摩、氧吧外)、劳动就业服务企业中的加工型企业和街道社区具有加工性质的小型企业实体，在新增岗位当年新招用持《就业失业登记证》(注明“企业吸纳税收政策”)人员，与其签订1年以上期限劳动合同并依法缴纳社会保险的，在3年内按实际招用人数予以定额依次扣减营业税、城市维护建设税、教育费附加和所得税优惠，即每人每年按4800元的限额扣减。

对外出务工personnel创办商贸企业/Service-oriented businesses(In addition to the advertising industry/Housing intermediary/pawn/The sauna/massage/Oxygen bar outside)/Labor employment service enterprises in the processing enterprises and street community, has the processing properties of small business entities,The new recruits are in the new position[Employment of unemployment registration certificate](Indicate the"Companies to absorb tax policy")personnel,With more than one year term labor contract and pay social insurance in accordance with the law,Number according to the actual action to quota within three years in business tax deductions/Urban maintenance and construction tax/Add and income tax,According to 4800 yuan per person per year limit deductions.

　　对申办个体工商户、民营企业的返乡人员，免收属于省内权限的管理类、登记类和证照类等有关行政事业性收费。

对申办个体工商户/Return to the private enterprise personnel,From belongs to the management of permissions within the province/Registration and certification class and related administrative fees.

2.金融机构要给予返乡创业人员就业小额担保贷款支持 2. The financial institutions should give return on guaranteed small loans of obtain employment of personnel of business support

　　《意见》指出，农业银行、邮政储蓄银行、农村信用社等金融机构要在县城或乡镇所在地开辟返乡创业人员专柜，专门为返乡创业人员提供信贷服务。金融机构要给予返乡创业人员就业小额担保贷款支持，贷款额度最高不超过8万元，大学生、妇女可达到10万元，期限最长不超过2年。借款人提出展期且符合贷款展期条件的，经担保机构审核同意，经办金融机构可以按照相关规定展期一次，展期期限不得超过1年，展期不贴息。符合贷款条件的劳动密集型小企业申请就业小额担保贷款，根据企业实际招用就业小额担保贷款对象人数，按人均最高8万元放贷，但贷款总额最高不超过200万元。

[opinion]Pointed out that,Agricultural bank of China/Postal savings bank/Rural credit cooperatives and other financial institutions to open up at the location of the county or township home business personnel counters,Specifically for the home business personnel to provide credit services.Financial institutions should give return on guaranteed small loans of obtain employment of personnel of business support,The loan amount is highest do not exceed 80000 yuan,College students'/Women can reach 100000 yuan,Period the longest do not exceed two years.Borrowers meet the conditions put forward extension and roll-overs,Subject to consent by the guarantee agencies to review,Orgnaization of financial institutions can roll a according to relevant regulations,Renewal term shall not exceed one year,Roll don't discount.Meet the conditions of labor-intensive small enterprises applying for employment on guaranteed small loans,According to enterprise actual recruitment employment small assure loan object number,According to the highest per capita 80000 yuan lending,However, the total amount of the loan is highest do not exceed 2 million yuan.

　　《意见》明确，要加大对返乡创业的财政扶持力度，积极整合财政及其他资金，对返乡创业给予支持，特别是要落实好微型企业财政补助的5万元。要充分利用现有资源，发挥各项促进返乡创业优惠政策作用，支持中小企业融资体系、融资担保平台建设，多渠道筹措资金，加大对返乡创业工作的资金投入。对返乡人员创办符合农业产业化贴息条件的企业，要优先给予贴息，并适当降低贴息审批条件。在贫困地区创办企业的，优先纳入扶贫金融合作项目贷款支持对象，并按相关规定给予贷款贴息。达到扶贫龙头企业认定标准的，优先认定为扶贫龙头企业，给予扶贫项目贷款贴息支持，或者符合扶贫贷款贴息条件的，优先给予扶贫项目贷款贴息。

[opinion]clear,To increase the financial support to the home business,Actively integrate fiscal and other funds,To return home to support entrepreneurship,Especially to well implement the miniature enterprise financial subsidies of 50000 yuan.To make full use of existing resources,Play a role of various promotion home entrepreneurship preferential policies,Support for small and medium-sized enterprises financing system/Financing guarantee platform construction,Through various channels to raise funds,Increased funding for home business work.Meet the conditions for passengers started to agricultural industrialization earnings,To pay interest,And decrease the discount approval conditions.To start a business in poor areas,Priority into financial cooperation for poverty alleviation project loan support objects,And to give discount loans according to related regulations.Achieve poverty alleviation leading enterprise standards,Priority for poverty alleviation leading enterprises,Poverty alleviation project loan discount support,Meet the conditions or discount loans for poverty alleviation,Priority to poverty alleviation project loan discount.

3.连续正常经营1年且带动就业 一次性补贴3500元 3. The normal 1 year in a row, and to create more employment opportunities a one-off subsidy of 3500 yuan

　　《意见》还规定：凡是国家法律法规没有明令禁止和限制的行业和领域，都应鼓励返乡创业人员进入，各地、各有关部门不得自行设置限制条件。

[opinion]Also provides:All national laws and regulations did not specifically prohibited and restricted industries and fields,All should be encouraged to return home business personnel to enter,Around the/The relevant departments shall not set constraints on its own.

　　对返乡创办经济实体且属于当地重点发展的产业或行业的，允许注册资本分期到位。

对返乡创办经济实体且属于当地重点发展the产业或行业the,Allowing the registered capital in place.

　　在符合城乡规划、市(镇、村)容、安全、环保、消防等要求的前提下，返乡创业人员的家庭住所、租借房、临时商业用房，允许作为创业经营场所。

在符合城乡规划/The city(The town/The village)let/security/Environmental protection/Under the premise of fire protection requirements,Home business personnel family residence/Rental housing/Provisional commercial housing,As business premises are allowed.

　　同时，实行试营业制度，对从事个体经营的返乡创业人员除依法需前置审批的外，到当地工商部门备案后，实行6个月试营业，试营业期不办理工商注册登记，6个月后继续经营的，办理工商注册登记并按照国家和省有关规定享受优惠政策。

At the same time,Practice the soft opening system,To the home business personnel engaged in individual businesses except require pre approval in accordance with the law,To the local industrial and commercial department for the record,Yiwu city garden for six months,Soft opening period is not dealt with industrial and commercial registration,Continue to operate after 6 months,Dealt with industrial and commercial registration in accordance with the relevant provisions of the state and provincial preferential policies.

　　对连续正常经营1年以上并带动就业的返乡创业人员，从就业专项资金或创业引导资金中给予一次性补贴3500元。

对连续正常经营1年以上并带动就业the返乡创业personnel,From special funds or entrepreneurship to direct funds to give a one-off subsidy of 3500 yuan.

　　此外，《意见》还在加强对返乡人员的创业服务、创业培训和职业培训、人才引进和用工、信息引导、社会保险参保和接续、落实社保补贴和岗位补贴等扶持政策、简化审批程序等方面，都作出了明确的规定。

此外,[opinion]Also in strengthening the innovation service for passengers/Entrepreneurship training and vocational training/Talent introduction and recruitment/Information to guide/Social insurance and succeeded/To carry out the supporting policies such as social security subsidies and post allowance/Simplify approval procedures, etc,All made clear rules.