劳动就业服务企业可享受税收优惠

• 出 处: 现代农业
• 发表日期: 1992年10期
• 关键词: 集体企业所得税 国家税务局 营业税 优惠政策 从业人员总数 旅店 二至 待业人员 装卸搬运 三年

国家税务局最近制定出劳动就业服务企业税收优惠政策。这些优惠包括:新办城镇劳动就业服务企业,当年若安置待业人员超过企业从业人员总数百分之六十的,可免征集体企业所得税二至三年;从事旅店、饮食、修配、加工、浴池、理发、缝纫以及从事装卸搬运业务的,可免征营业税二年;“八五”期间,按上述规定减免税期满后,当年新安置待业人

The State Administration of Taxation recently formulated preferential tax policies for enterprises employing labor and employment services. These preferential treatments include: newly-established urban labor and employment service enterprises, which can be exempted from collective enterprise income tax for two to three years if they place more than 60 per cent of the total number of employed persons in the same year; if they are engaged in hotels, catering, repair, processing, During the “Eighth Five-Year Plan” period, after the tax reduction and exemption period expires as specified above, the newly-placed unemployed persons will be exempt from business tax for bathing, hairdressing, sewing, and handling and handling operations.