北京市对下岗职工从事社区居民服务业及安置有下岗职工的企业有免征营业税、个人所得税 3年及免征企业所得税 3年、减半征收企业所得税 2年等方面的优惠。下岗职工到税务机关办理以上减免税优惠手续时，须持北京市劳动局统一核发的《北京市企业职工下岗证》。而安置下岗职工的 Beijing Municipality provides preferential treatment to the laid-off workers in community service industries and placement of laid-off workers for three years, exemption of business tax, personal income tax for three years, exemption of enterprise income tax for three years and halving of enterprise income tax by two years. Laid-off workers to the tax authorities for the above tax relief procedures, shall be issued by the Beijing Municipal Labor Bureau uniform issued a “Beijing enterprise workers laid-off permit.” The placement of laid-off workers