近年来,各级政府为了积极做好企业职工解困和再就业工作,相继出台了有关下岗失业人员再就业的多项政策。仅就税收而言,下岗失业人员再就业税收优惠政策(下简称下岗税收优惠政策)涉及面很广,政策性极强,给税收征管工作带来很强的冲击,尤其是落实个体工商户的下岗税收优惠政策,已经成为地税机关当前的一个工作重点,也是一个工作热点和难点。笔者就该问题进行探讨,以期进一步推动贯彻落实个体工 In recent years, governments at all levels have promulgated many policies on the reemployment of laid-off and unemployed people in order to actively do their job in relieving and reemployment of enterprise workers. For the purposes of tax revenue alone, the preferential tax policies for re-employment of laid-off workers (hereinafter referred to as the preferential tax policies for laid-off workers) cover a wide range of areas and are highly policy-oriented. They have a very strong impact on tax collection and administration, especially the implementation of individual industrial and commercial households Laid-off tax incentives, the local tax authorities have become a focus of work, but also a hot and difficult work. The author discusses the issue, with a view to further promote the implementation of individual workers