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Supplementary Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Human Resources and Social Security, and the Ministry of Education on Relevant Issues Concerning Tax Policies for Supporting and Promoting the Business Start-up and Employment of Key Groups

Document No.:

Taxes:Tax Incentives

Date of Promulgation:

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2015-01-27


Finance offices (bureaus), state taxation bureaus, local taxation bureaus, departments (bureaus) of human resources and social security, education departments (board of education) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan; and the Financial Bureau, the Human Resources and Social Security Bureau, and the Bureau of Education of Xinjiang Production and Construction Corps:


To further simplify the procedures for enjoyment of preferential tax policies, upon approval by the State Council, the supplementary provisions to the “Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Human Resources and Social Security on Continuing the Implementation of Relevant Tax Policies for Supporting and Promoting the Business Start-up and Employment of Key Groups” (Cai Shui [2014] No.39) is hereby promulgated as follows:


I. The “Employment and Unemployment Registration Certificate” is renamed to “Employment and Entrepreneur Certificate”, the issued "Employment and Unemployment Registration Certificate" continues to be effective and need not to be replaced uniformly. The issuance, use and management of “Employment and Entrepreneur Certificate” shall be subject to the relevant provisions of the Ministry of Human Resources and Social Security. A number of “Employment and Entrepreneur Certificate” can be firstly printed and issued to the college/university graduates in need within graduation year.


II. The “Self-Employment Certificate for College/University Graduates” shall be cancelled. Any college/university graduate within the graduation year who is engaged in individual business operation may enjoy preferential tax policies by holding the “Employment and Entrepreneur Certificate” (which indicates “tax policy for self-employment within graduation year”).


III. College/university graduates within graduation year shall apply for the “Employment and Entrepreneur Certificate” with the student ID card to public service agencies for employment in accordance with the provisions, or they may entrust the employment guidance centers of their colleges or universities to apply for the “Employment and Entrepreneur Certificate” on behalf of themselves to public service agencies for employment in accordance with the provisions; After leaving college/university, within the graduation year, the college/university graduates may directly apply for the “Employment and Entrepreneur Certificate” to the public service agencies for employment in accordance with the provisions.


The present Notice shall come into force on the date of promulgation. All departments of finance, taxation, social security & human resources, and education shall conscientiously make the old and new policies dovetail, take the initiative to give publicity to policy and explanation, strengthen the coordination between departments, and ensure that policies are implemented in place.


Ministry of Finance

State Administration of Taxation

Ministry of Human Resources and Social Security

Ministry of Education


January 27, 2015


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