Notice on strengthening air pollution control management of special funds to improve the use of performance

About Shanghai State Tax Shanghai Local Tax Bureau Shanghai Municipal Finance Bureau Shanghai Municipal Human Resources and Social Security Bureau of Shanghai Civil Affairs Bureau, Shanghai Municipal Education Commission on the adjustment of "the city to support and promote entrepreneurship focus groups employment-related tax incentives DETAILED DESCRIPTION Interpretation issues Proclamation "

October 29, 2015, the Shanghai State Tax Shanghai Local Tax Bureau, Shanghai Municipal Finance Bureau, Shanghai Municipal Human Resources and Social Security Bureau, Shanghai Municipal Education Commission, Shanghai Municipal Bureau of Civil Affairs issued a "city on the adjustment support announcements and focus groups to promote entrepreneurship employment-related tax incentives specific implementation issues "(Shanghai State tax bulletin No. 7, 2015). Interpretation is now as follows:
First, the main background
To implement the "State Administration of Taxation on Human Resources and Social Security continue to support and promote entrepreneurship focus groups employment-related tax policy notice" (Cai Shui [2014] No. 39), "the State Administration of Taxation Ministry of Finance of Human Resources and Social Security Ministry of Education, Ministry of Civil Affairs on focus groups to support and promote entrepreneurship employment-related tax policies specific implementation issues notice "(State Administration of taxation announcement No. 34, 2014)," State Administration of taxation of human resources and Social security on the expansion of enterprises to absorb employment tax Offer applies shall range notice "(Cai Shui [2015] No. 77) and other documents the spirit of the specific policies in place to allow taxpayers to enjoy preferential policies in a timely manner, the city of the original" city on focus groups to support and promote employment and entrepreneurship notice of tax incentives specific implementation issues "(Shanghai State tax bulletin No. 5, 2014, hereinafter referred to as" No. 5 announcement ") in the city expanded enterprises to absorb employment tax applies shall be made to adjust the range.
Second, adjust the content
(A) in accordance with the provisions of taxation [2014] No. 39, will be on the 5th announcement of "graduation year" has been adjusted to explain caliber.
For the 5th bulletin "college graduates in the graduation year of college graduates refers to the implementation of higher education courses in colleges and universities, adult colleges and universities graduates; graduate year means a year after graduation, that is July 1 to times . on July 1, "the content is adjusted to" college graduates in the graduation year of college graduates refers to the implementation of higher education courses in colleges and universities, adult colleges and universities graduates; graduation year means the calendar year where the graduation, or 1 January 1 to December 31. "
(B) According to Cai Shui [2015] No. 77 provides that the enterprises to absorb employment tax applies shall be made an adjustment range.
Announcement of the five "in the human resources and social security departments of public employment service agencies registered as unemployed more than one year" content adjusted to "human resources and social security departments of public employment service agencies registered as unemployed more than six months."