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经国务院批准,财政部、国家税务总局日前下发了 《关于下岗失业人员再就业有关税收政策的通 知》,从今年1月1日起到2005年12月31日,对下岗再就业人员在营业税、城市维护建设税、义务教育费附加、企业所得税等方面给予税收优惠。 通知说,对新办的服务型企业(除广告业、桑拿、按摩、网吧、氧吧外)当年新招用下岗失业人员达到职工总数30％以上(含30％),并与其签订3年以上期限劳动合同的,经劳动保障部门认定,税务机关审核,3年内免征营业
With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation recently issued a Circular on Relevant Tax Policies on Unemployed Unemployed Workers. From January 1 this year to December 31, 2005, , Urban maintenance and construction tax, compulsory education surcharges, corporate income tax and other aspects of tax incentives. The circular said that newly recruited laid-off workers reached 30% or more of the total number of employees (including 30%) in the newly-established service-oriented enterprises (except the advertising, sauna, massage, Internet cafes and oxygen bar) and signed a term of over 3 years Labor contract, the labor and Social Security Department finds that the tax authorities review, exempt from business within three years