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就业和再就业工作是一项宏大的系统工程,需要多方面的政策扶持,需要全社会的鼎力支持,地税部门更是责无旁贷,从事物的本质上看,落实下岗职工再就业税收优惠政策是地税部门实践“三个代表”重要思想的具体体现。从税收的职能上看,落实下岗职工再就业税收优惠政策是地税部门依法治税的现实要求。从税收经济观上看,落实好再就业税收优惠政策是税收服务经济、促进对外开放的重要手段。
Employment and reemployment work is a grand systematic project, requiring a wide range of policy support, requiring the full support of the whole society, the local tax department is more responsible, from the nature of things, the implementation of retired workers employment tax incentives are land tax The Concrete Embodiment of the Important Thought of “Three Represents” in the Department Practice. From the tax function point of view, the implementation of the preferential tax policies for re-employment of laid-off workers is the actual requirement of the local tax department for tax administration. From the perspective of tax economy, the implementation of preferential tax policies for reemployment is an important means of tax revenue service economy and promotion of opening up to the outside world.