１９９９年３月份，国家税务总局下发了《国税发［１９９９］４３号》通告，对下岗职工再就业的税收优惠问题做了明确规定：下岗职工从事“社区居民服务业”，即在社区主要为社区居民提供服务和方便的行业、活动，可以享受税收优惠。具体包括八项内容：一、家庭清洁卫生服务； In March 1999, the State Administration of Taxation issued Circular No. Guo Shui Fa [1999] No. 43, which clearly stipulates that the tax incentives for reemployed laid-off workers should be clearly defined: laid-off workers engaged in “community resident service” For community residents to provide services and convenient industries, activities, tax benefits can enjoy. Specifically include eight elements: First, the family health service;