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近几年来,国家出台了下岗失业人员再就业的多项优惠政策,极大地鼓舞了下岗失业人员再创业的信心和决心,一批批下岗失业人员自强自立,开始人生的二次创业。但在贯彻实施过程中一些政策显然不够明确,减免范围难以界定,在实际操作中不易落实。 一、落实税收优惠政策存在的问题 (一)《再就业优惠证》超范围发放。《再就业优惠证》发放的范围和对象由劳动和社会保障部等11部委局(劳社部发[2002]20号)第一条第一款做了明确规定,但是,目前已按规定办理的企业内部退养人员、中共中央、国务院中发[2002]312号文件下发前已领取营业执照从事个体经济、被用人单位招收以及通过其他途径实现再就业已有稳定收入的人员也已申请获得《再就业优惠证》。
In recent years, the state has promulgated many preferential policies for reemployed laid-off workers and greatly encouraged the confidence and determination of those laid-off and unemployed to re-establish their businesses. Some batch of laid-off and unemployed workers are self-reliant and start their second pioneering undertaking. However, some policies in the implementation of the process are clearly not clear enough, the scope of the relief is difficult to define and difficult to implement in practice. First, the implementation of preferential tax policies Existing problems (A) “re-employment permit” out of range. The scope and targets for the issuance of “Reemployment Permits” are clearly stipulated in Article 1, paragraph 1, of the 11 ministries and commissions (Labor and Social Security [2002] No. 20) such as the Ministry of Labor and Social Security. However, according to the regulations, Of the internal retired workers, the CPC Central Committee and the State Council [2002] No.312 documents have been issued before the issuance of business licenses in the individual economy, by the employing units to recruit and other means to achieve re-employment has been a steady income of personnel have also applied Obtained “re-employment discount card.”