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随着《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)、《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)的下发,新的下岗再就业税收优惠政策全面实施。这些文件是《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[2002]208号)有关政策的一个延续,同时,新的再就业政策对减免税方式、政策扶持范围等方面也进行了必要的调整,将政策审批的截止时间延长至2008年底。对照186号文件与208号文件新、旧政策相比较,新的下岗再就业税收优惠政策主要有以下几大变化:
With the Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Tax Policies on Unemployed Unemployed Workers (Cai Shui [2005] No. 186), the relevant tax policies of the Ministry of Labor and Social Security of the State Administration of Taxation on reemployment of laid-off workers Implementation Notice "(Guo Shui Fa [2006] No. 8), the new laid-off re-employment tax preferential policies were fully implemented. These documents are a continuation of the relevant policies of the Ministry of Finance and the State Administration of Taxation on the Relevant Taxation Policies on the Reemployment of Laid-off Persons (Cai Shui [2002] No. 208). Meanwhile, the new reemployment policies are effective for tax deductions and exemptions, Support areas such as also made the necessary adjustments, the policy approval deadline extended to the end of 2008. Compared with the new and old policies of No. 208 Document and No. 208 Document, the new preferential tax policies for re-employment of laid-off workers mainly include the following major changes: