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“民富则安,民困则乱”,这是历史留下的经验之谈。就业和再就业工作,关系亿万人民群众的切身利益,关系改革发展稳定的大局,关系全面建设小康社会宏伟目标的实现。1994年税制改革以来,国家出台了一系列促进就业和再就业税收优惠政策。党的十六届五中全会进一步提出要把扩大就业摆在经济社会发展更加突出的位置,坚持实施积极的就业政策。2005年11月份,国务院下发了《关于进一步加强就业再就业工作的通知》,财政部、国家税务总局等部门相继出台了《财政部国家税务总局关于下岗失业人员再就业有关税收政策问题的通知》(财税[2005]186号)和《国家税务总局劳动和社会保障部关于下岗失业人员再就业有关税收政策具体实施意见的通知》(国税发[2006]8号)两个配套文件。新政策和以前相比,做了哪些调整?下岗失业人员如何用好政策?多年来税收优惠政策对再就业工作发挥了怎样的促进作用?还存在哪些问题?我国目前的就业形势是否依然严峻?本期策划将告诉您这些问题的答案。
“Wealth is good, people are in trouble,” which is a lesson left by history. Employment and reemployment work have an immediate bearing on the immediate interests of hundreds of millions of people, the overall situation of reform, development and stability, and the realization of the grand goal of building an overall well-to-do society. Since the tax system reform in 1994, the state has promulgated a series of preferential tax policies to promote employment and reemployment. The Fifth Plenary Session of the 16th CPC Central Committee further proposed that employment be expanded to a more prominent position in economic and social development and that a proactive employment policy should be implemented. In November 2005, the State Council issued the Circular on Further Strengthening Employment and Reemployment, promulgating the Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Taxation Policies on the Reemployment of Laid-off and Unemployed Persons by the State Administration of Taxation (Cai Shui [2005] No. 186) and the Circular of the Ministry of Labor and Social Security of the State Administration of Taxation on the Specific Implementation Opinions on Relevant Tax Policies on the Reemployment of Laid-off and Unemployed Workers (Guo Shui Fa [2006] No. 8). What new policies have been compared with the previous ones? How can the laid-off workers make good use of their policies? How has the tax incentives promoted the reemployment work over the years? What are the existing problems? Are the current employment situation in China still grim? This issue plan will tell you the answers to these questions.