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为贯彻落实《财政部税务总局人力资源社会保障部关于继续实施支持和促进重点群体创业就业有关税收政策的通知》(财税[2017]49号)精神,现就具体操作问题公告如下:一、个体经营税收政策(一)申请1.在人力资源社会保障部门公共就业服务机构登记失业半年以上的人员、零就业家庭或享受城市居民最低生活保障家庭劳动年龄内的登记失业人员,可持《就业创业证》(或《就业失业登
In order to implement the “Circular of the Ministry of Finance and the Ministry of Human Resources and Social Security on Continuing to Implement Relevant Tax Policies on Supporting and Promoting Entrepreneurship and Employment of Key Groups” (Cai Shui [2017] No. 49), the following is announced on specific operational issues: I. Individuals Business tax policy (a) the application 1. In the human resources and social security departments of public employment service agencies registered unemployed for more than six months, zero-employment families or enjoy the minimum living allowance for urban residents within the working age of registered unemployed persons may hold “employment entrepreneurship Card ”(or" unemployment unemployed board