State Administration of Taxation
On the laid-off workers to engage in self-employment tax-related policy issues notice

It is issued: the promulgation of the State Administration of Taxation: 2004-07-22 Symbol: Guoshuifa [2004] 93
Provinces, autonomous regions and municipalities and the State Revenue Department plans to separate the city, where the Inland Revenue Department:

     For the correct implementation of the laid-off workers re-employment tax, according to some local reflection on the laid-off workers are engaged in self-employment tax-related issues to inform policy are as follows:

      "Ministry of Finance, State Administration of Taxation on the re-employment of laid-off staff about the cause of tax policy issues notice" (taxation [2002] No. 208) Article V of the alleged self-refer to "do a better job of the CPC Central Committee and the State Council on laid-off workers re-employment Notice "(made in [2002] 12) issued later, in September 2002 after 30 out of nothing, new self-employed households on September 30, 2002 has been the existence of the self-employed households and their Operator for the taxation [2002] 208, paragraph 3 of Article VII of the document provided for laid-off workers, and in September 2002 after 30 to December 31, 2005 to obtain the labor department issued the permit re-employment preferences, you can receive from The new tax registration certificates, three years enjoy the exemption of business tax, city building maintenance tax, personal income tax and教育费附加. September 30, 2002 has been the existence of the self-employed farmers, borrowed through, the sale, such as the impostor to change operator, write-off of the original business registration and tax registration for Trade and Industry after the re-registration, tax registration shall enjoy the above-mentioned re-employment tax Preferential policies, which should be tax relief has been recovered.

     More notice, in accordance with the implementation.