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一、存在的主要问题 1.一些税收优惠政策与再就业税收优惠政策在优惠对象上有交替,有相互替代效应,使一些再就业税收优惠政策没有产生效应。比如新办商贸企业和现有商贸企业吸纳下岗失业人员达到30％的比例,可以享受所得税优惠的政策。对新办商贸(纯零售)企业而言,它享受税收优惠既可按再就业政策,也可按新办企业政策。按新办企业政策享受税收优惠对企业更有利,一是无安置人员的比例要求:二是审批手续简单。
First, the main problems 1. A number of tax incentives and re-employment tax incentives in the object of the alternative, there are alternative effects, so that some re-employment tax incentives have no effect. For example, the newly established commercial enterprises and existing commercial enterprises to absorb laid-off unemployment rate reached 30% of the proportion, you can enjoy the income tax incentives. For newly established business (pure retail) enterprises, it can enjoy the tax rebate according to the reemployment policy, but also according to the new business policy. According to the new business policy to enjoy tax incentives for business more favorable, first, the proportion of non-relocation requirements: Second, the approval process is simple.