上下政策相抵触。据悉：某市为鼓励个人创办私营企业，市政府出台了一项优惠政策，私营企业当年招聘下岗职工或城镇待业青年超过职工人数的３０％和５０％，可分别免征所得税２年和３年。然而，征缴该税种的地税人员不以为然，照旧征收。他们认为税法中没有这样的免征条文；省 Up and down the policy conflict. It is reported that: In order to encourage private individuals to start a city, the municipal government has introduced a preferential policy. Private enterprises recruit laid-off workers or urban unemployed youth more than 30% and 50% of the number of workers in the same year. They can respectively exempt from income tax for 2 years and 3 years . However, the land tax officials who collected the taxes were not taken for granted. They think there is no such exemption in tax law;