论文部分内容阅读
经国务院批准,财政部、国家税务总局日前下发了《对招用下岗失业人员企业减免税收新规定》,该规定对新办的服务型企业(除广告业、桑拿、按摩、网吧、氧吧外)当年新招用下岗失业人员达到职工总数30%以上,并与其签订3年以上期限劳动合同的,经劳动保障部门认定,税务机关审核,3年内免征营业税、城市维护建设税、教育费附加和企业所得税。企业当年新招用下岗失
With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation recently issued a new regulation on tax concession and exemption for enterprises employing unemployed laid-off workers. The stipulation stipulates that new service-oriented enterprises (except the advertising industry, sauna, massage, Internet cafe, ) When the newly recruited laid-off workers reached more than 30% of the total number of employees and signed the labor contract with a term of more than 3 years, the labor and social security department finds that the tax authorities will review the business tax, city maintenance and construction tax, and education surcharge for three years And corporate income tax. Enterprise new recruiting laid off