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《财政部、国家税务总局关于下岗失业人员再就业税收政策问题的通知》(财税[2002]208号)和《国家税务总局、劳动和社会保障部关于落实下岗失业人员再就业税收政策具体意见的通知》(国税发[2002]160号)下发后,各地反映一些征管问题需要进一步明确,近日,国家税务总局就有关问题通知如下: 一、关于下岗失业人员持同一《再就业优惠证》申请税收减免的问题 对下岗失业人员持同一《再就业优惠证》开办多个有营业执照的经营项目,如连锁经营门店或门市部。该类下岗失业人员只能
Notice of the Ministry of Finance and the State Administration of Taxation on the Tax Re-employment Policies for Unemployed Unemployed Workers (Cai Shui [2002] No. 208) and the “Opinions of the State Administration of Taxation and the Ministry of Labor and Social Security on Implementing the Reemployment Tax Policy on Laid-off Unemployed Workers Notice issued by the State Administration of Taxation (Guo Shui Fa [2002] No. 160) issued by the State Council, some local administrations need to clarify some collection and management issues. Recently, the State Administration of Taxation informed these related issues as follows: 1. Application for the same ”Reemployment Pass“ The issue of tax relief for laid-off workers who hold the same ”re-employment discount card" to open a number of business licenses of the operating items, such as chain stores or shops. Such laid-off workers only