国家税务总局目前发布了对下岗职工从事社区居民服务实行税收政策的通知,规定从事社区居民服务业的下岗职工将在3年内免征营业税、个人所得税、城市维护建设税和教育费附加。通知指出,下岗职工从事社区居民服务业取得的营业收入,个人自其持下岗证在当地主管税务机 At present, the State Administration of Taxation has issued a circular on the taxation policy of laid-off workers engaged in community residents’ service, stipulating that laid-off workers engaged in community resident service will be exempt from business tax, personal income tax, urban maintenance and construction tax and education surcharge within 3 years. The circular pointed out that the laid-off workers in the community service industry to obtain revenue, individuals from their job permit in the local tax authorities