Notice Of The State Administration Of Taxation, Ministry Of Labor And Social Security (1)

　　　　國家稅務總局、勞動和社會保障部關于落實勞動就業服務企業中的加工型企業和街道社區具有加工性質的小型企業實體再就業稅收政策具體實施意見的通知　　國稅發[2003]103號　　各省、自治區、直轄市和計劃單列市國家稅務局、地方稅務局、勞動和社會保障廳（局）：　　 為貫徹落實《財政部、勞動和社會保障部、國家稅務總局關于促進下崗失業人員再就業稅收優惠政策及其他相關政策問題的補充通知》（財稅〔2003〕192號，以下簡稱財稅192號文件）的精神，現將勞動就業服務企業中的加工型企業和街道社區具有加工性質的小型企業實體吸納下崗失業人員再就業有關稅收政策的具體實施意見明確如下：　　 一、勞動就業服務企業中加工型企業認定、審核程序　　 勞動就業服務企業（以下簡稱勞服企業）是指按照勞動保障部和國家稅務

The General Administration has identified the relevant provisions of the labor service enterprise recognition and annual inspection, and has been identified by the local labor and social security department, and has issued the labor employment service enterprise certificate.

(1) the identification of the processing enterprises in the labor employment service enterprises. The processing enterprises in the labor employment service enterprises (hereinafter referred to as the processing labor service enterprises) refer to the value-added tax payers who engage in the production of goods or provide processing, repair and repair services in the labor employment service enterprises.

If a labor processing enterprise that meets the above requirements, replaces laid-off workers and re employment, and contracts with a labor contract for more than 1 years, it may submit an application for written confirmation to the local labor and social security department.

(two) the application of the company is required to submit the following materials: the application of the 1. identification of the company; the 2. copies of the business license; the 3. certificate of tax registration certificate; the 4. certificate of labor and employment service; the 5. certificate of reemployment of the 5. laid-off and unemployed workers; the labor contract signed by 6. enterprises and laid-off workers; the 7. social insurance records paid by the enterprises for 7. employees; the 8. wage payment vouchers (wage forms) of the enterprises; and the other materials required by the labor and social security department.

In order to identify whether the enterprise has received the materials submitted by the enterprises, the labor and social security departments at or above the county level should focus on checking the following materials: first, check whether the enterprises hold the certificate of labor employment service enterprises; two, verify whether the enterprises have signed 1 years of labor contracts with laid-off and unemployed persons; three, verify the record that the enterprises pay wages and pay social insurance premiums for the laid-off and unemployed workers. Three

After verification and compliance with the conditions, the labor and social security department shall issue a certificate for the identification of laid-off workers.

(four) processing of labor service enterprises to apply for tax support policies and procedures