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为进一步促进高校毕业生、就业困难人员等重点群体创业就业,扶持小微企业发展,根据4月16日国务院常务会议精神,财政部、国家税务总局和人力资源社会保障部近日联合印发《关于继续实施支持和促进重点群体创业就业有关税收政策的通知》(财税[2014]39号,以下简称《通知》),延续并完善了支持和促进创业就业的税收政策。为便于公众更好地理解《通知》的主要内容和精神,财政部税政司、国家税务总局政策法规司、人力资源社会保障
To further promote entrepreneurship and employment of key groups such as college graduates and people with employment difficulties and support the development of small and micro enterprises, according to the spirit of the State Council executive meeting on April 16, the Ministry of Finance, the State Administration of Taxation and the Ministry of Human Resources and Social Security recently jointly issued the “ (Cai Shui [2014] No. 39, hereinafter referred to as the ”Notice") has implemented and perfected the tax policies that support and promote entrepreneurship and employment. In order to facilitate the public to better understand the main content and spirit of the Circular, the Ministry of Finance, the Taxation Department, the State Administration of Taxation Policy and Law Department, the Human Resources and Social Security