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2014年5月30日,国家税务总局、财政部、人力资源和社会保障部、教育部、民政部发布了《关于支持和促进重点群体创业就业有关税收政策具体实施问题的公告》(国家税务总局公告2014年第34号,以下简称“34号公告”)。笔者经过认真研读、梳理,并参考了大量相关材料,详细说明如何对34号公告进行正确理解。一、34号公告有七大亮点1.调整享受企业吸纳就业税收政策的人员范围。凡是在公共就业
On May 30, 2014, the State Administration of Taxation, the Ministry of Finance, the Ministry of Human Resources and Social Security, the Ministry of Education and the Ministry of Civil Affairs promulgated the “Notice on Specific Implementation of Tax Policies for Supporting and Promoting Entrepreneurship and Employment of Key Groups” (State Administration of Taxation Notice No. 34 of 2014, hereinafter referred to as “Notice No. 34”). After careful study, combing, and reference to a large number of related materials, detailing how to correctly declare on the 34th. I. Announcement No. 34 has seven highlights 1. Adjust the scope of the enterprises that enjoy the employment tax policies of enterprises. All in public employment