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国家税务总局最近发出《关于下岗职工从事社区居民服务业享受有关税收优惠政策问题的通知》。 通知规定,下岗职工享受税收优惠政策,必须持当地劳动和社会保障部门核发的下岗证明,到当地主管税务机关备案或者按规定办理税务登记。城镇集体企业的下岗职工,经省人民政府批准,可以比照执行。
The State Administration of Taxation recently issued a Circular on Issues Concerning the Preferential Tax Policies for Laid-off Workers in Community-based Service Industries. The circular stipulates that laid-off workers enjoy preferential tax policies must be laid off by the local labor and social security departments issued a certificate to the local competent tax authorities for the record or in accordance with the provisions of tax registration. Laid-off workers in collective enterprises in cities and towns may, with the approval of the provincial people’s government, exercise the same control.