國(guó)家稅務(wù)總局、勞動(dòng)和社會(huì)保障部關(guān)于落實(shí)勞動(dòng)就業(yè)服務(wù)企業(yè)中的加工型企業(yè)和街道社區(qū)具有加工性質(zhì)的小型企業(yè)實(shí)體再就業(yè)稅收政策具體實(shí)施意見的通知　　國(guó)稅發(fā)[2003]103號(hào)　　各省、自治區(qū)、直轄市和計(jì)劃單列市國(guó)家稅務(wù)局、地方稅務(wù)局、勞動(dòng)和社會(huì)保障廳（局）：　　 為貫徹落實(shí)《財(cái)政部、勞動(dòng)和社會(huì)保障部、國(guó)家稅務(wù)總局關(guān)于促進(jìn)下崗失業(yè)人員再就業(yè)稅收優(yōu)惠政策及其他相關(guān)政策問題的補(bǔ)充通知》（財(cái)稅〔2003〕192號(hào)，以下簡(jiǎn)稱財(cái)稅192號(hào)文件）的精神，現(xiàn)將勞動(dòng)就業(yè)服務(wù)企業(yè)中的加工型企業(yè)和街道社區(qū)具有加工性質(zhì)的小型企業(yè)實(shí)體吸納下崗失業(yè)人員再就業(yè)有關(guān)稅收政策的具體實(shí)施意見明確如下：　　 一、勞動(dòng)就業(yè)服務(wù)企業(yè)中加工型企業(yè)認(rèn)定、審核程序　　 勞動(dòng)就業(yè)服務(wù)企業(yè)（以下簡(jiǎn)稱勞服企業(yè)）是指按照勞動(dòng)保障部和國(guó)家稅務(wù)

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