Notice Of The State Administration Of Taxation, Ministry Of Labor And Social Security (2)

In the case of enterprises applying for tax reduction, those who hold the certificate of recognition of laid-off and unemployed persons in processing labor enterprises shall submit the following materials to the competent tax authorities: the 1. tax reduction application forms; the 2. copies of the business license; the 3. copy of the tax registration certificate; the 4. certification of the laid-off workers; the 5. balance sheet (newly established enterprises) or the financial statements (existing enterprises); the 6. wage payment vouchers (wage forms) of 6. enterprises; and the other materials required by the tax authorities.

After examination and approval by the tax authorities at or above the county level (including the county-level, the same below), they can enjoy preferential tax policies according to the relevant provisions of fiscal and taxation 192 document, that is, the actual number of laid-off workers who have absorbed and signed more than 1 years' labor contracts according to the enterprise's labor contract, and deduct the amount of enterprise income tax payable by enterprises according to the standard of 2000 yuan per person per year.

Those who did not deduct that year could continue to deduct the following year.

However, the period of rotation shall not exceed two years.

Two, the small community entities with processing characteristics are identified and audited. (1) small business entities with small processing properties in the street communities have identified the small business entities with the processing characteristics of the street community (hereinafter referred to as the street community processing small businesses). These are value-added tax payers set up by street communities, engaged in the production of goods or providing processing, repair and repair services, the total number of employees is not more than 100, and the annual sales volume is less than 5 million yuan.

If the small and medium-sized street and community processing enterprises meet the above requirements, the laid-off and unemployed persons will be re employed, and they can sign labor contracts for more than 1 years. They can submit written confirmation applications to the local labor and social security departments.

It is required to submit the following materials: the application of 1. of the business license; 2. copies of the tax registration certificate; the 4. reemployment certificate for the laid-off workers; 5. the staff register of the 5. enterprises; the 6. labor contract signed by the 6. enterprises and the laid-off and unemployed persons; the 7. social insurance records paid by the enterprises for the employees; 8. enterprises' wage payment vouchers (wage forms); the annual sales certificate of the 9. enterprises (9. enterprises); the existing small business entities; and the other materials required by the labor and social security department. (two) enterprise application confirmation

(three) to identify the means, the labor and social security departments at or above the county level receive the materials submitted by the enterprises, and focus on the following materials: first, check whether the enterprises have signed more than 1 years of labor contracts with the laid-off and unemployed persons; two, verify the record of the enterprises paying the workers and the social insurance premiums for the laid-off workers; three, check whether the total number of employees is below 100.

If the small business entities of the processing street community are verified and qualified, the labor and social security department shall issue a certificate of identification of laid-off and unemployed persons drawn up by small community enterprises.

The procedures for enterprises to apply for tax reduction when they apply for the identification certificate of laid-off and unemployed persons in small community processing small businesses shall submit the following materials to the local competent tax authorities: the 1. tax reduction application forms; the 2. copies of the business license; the 3. copy of the tax registration certificate; the 4. identification of the "laid-off and unemployed persons in the processing street community small enterprises"; the 5. balance sheet (newly established enterprises) or the financial statements (existing enterprises); the 6. wage payment vouchers (wage forms) of 6. enterprises; 7. other materials required by the tax authorities. (four) the application of tax support policies for small community enterprises in the streets and communities.

After examination and approval by the tax authorities at or above the county level, they can enjoy preferential tax policies according to the relevant provisions of fiscal and taxation No. 192, that is, the actual number of laid-off workers who have absorbed and signed more than 1 years of labor contracts in accordance with the enterprise entities, and deduct the amount of enterprise income tax payable by enterprises in accordance with the standard of 2000 yuan per person per year.

Those who did not deduct that year could continue to deduct the following year.

However, the period of rotation shall not exceed two years.

Three, supervise and manage the supervision and management of the above two enterprises (entities), and refer to the relevant provisions of the State Administration of Taxation, the Ministry of labor and social security, and the notice on the specific implementation of the tax policies to promote laid-off workers' re employment (No. 160 of the national tax [2002]).

August 29th, August 29th, Ministry of labor and social security, State Taxation Administration, China.