国务院最近发布了《国有企业富余职工安置规定》。《规定》称,对国有企业富余职工的安置,应当遵循企业自行安置为主、社会帮助安置为辅、保障富余职工基本生活的原则进行。 《规定》确定,企业为安置富余职工而兴办的从事第三产业的独立核算企业,自开业之日起,二年免征、一年减半征收企业所得税。企业开办的劳动就业服务企业,应承担安置本企 The State Council recently promulgated the “Provisions on Restitution of Surplus Workers in State-owned Enterprises.” According to the “Provisions”, the resettlement of redundant workers in state-owned enterprises should be conducted in accordance with the principle that enterprises should rely mainly on their own resettlement and assisted by social assistance to ensure the basic livelihood of surplus workers. According to the Provisions, the independent accounting enterprises engaged in by the enterprises for the placement of surplus workers in the tertiary industry shall be exempt from taxation for two years from the date of opening and shall be subject to a 50% reduction of enterprise income tax by one year. Labor-employment service enterprises run by enterprises shall undertake the resettlement of their own enterprises