国家税务总局关于印发《税收减免管理办法(试行)》的通知
各省、自治区、直辖市和计划单列市国家税务局、地方税务局，扬州税务进修学院：
为了规范和加强减免税管理工作，总局制定了《税收减免管理办法（试行）》，现印发给你们，请遵照执行。
国家税务总局
二00五年八月三日
税收减免管理办法（试行）
第一章 总则
第一条 为规范和加强减免税管理工作，根据《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则和有关税收法律、法规、规章对减免税的规定，制定本办法。
第二条 本办法所称的减免税是指依据税收法律、法规以及国家有关税收规定（以下简称税法规定）给予纳税人减税、免税。减税是指从应纳税款中减征部分税款；免税是指免征某一税种、某一项目的税款。
第三条 各级税务机关应遵循依法、公开、公正、高效、便利的原则，规范减免税管理。
第四条 减免税分为报批类减免税和备案类减免税。报批类减免税是指应由税务机关审批的减免税项目；备案类减免税是指取消审批手续的减免税项目和不需税务机关审批的减免税项目。
第五条 纳税人享受报批类减免税，应提交相应资料，提出申请，经按本办法规定具有审批权限的税务机关（以下简称有权税务机关）审批确认后执行。未按规定申请或虽申请但未经有权税务机关审批确认的，纳税人不得享受减免税。
纳税人享受备案类减免税，应提请备案，经税务机关登记备案后，自登记备案之日起执行。纳税人未按规定备案的，一律不得减免税。
第六条 纳税人同时从事减免项目与非减免项目的，应分别核算，独立计算减免项目的计税依据以及减免税额度。不能分别核算的，不能享受减免税；核算不清的，由税务机关按合理方法核定。
第七条 纳税人依法可以享受减免税待遇，但未享受而多缴税款的，凡属于无明确规定需经税务机关审批或没有规定申请期限的，纳税人可以在税收征管法第五十一条规定的期限内申请减免税，要求退还多缴的税款，但不加算银行同期存款利息。
第八条 减免税审批机关由税收法律、法规、规章设定。凡规定应由国家税务总局审批的，经由各省、自治区、直辖市和计划单列市税务机关上报国家税务总局；凡规定应由省级税务机关及省级以下税务机关审批的，由各省级税务机关审批或确定审批权限，原则上由纳税人所在地的县（区）税务机关审批；对减免税金额较大或减免税条件复杂的项目，各省、自治区、直辖市和计划单列市税务机关可根据效能与便民、监督与责任的原则适当划分审批权限。
各级税务机关应按照规定的权限和程序进行减免税审批，禁止越权和违规审批减免税。
第二章 减免税的申请、申报和审批实施
第九条 纳税人申请报批类减免税的，应当在政策规定的减免税期限内，向主管税务机关提出书面申请，并报送以下资料：
（一）减免税申请报告，列明减免税理由、依据、范围、期限、数量、金额等。
（二）财务会计报表、纳税申报表。
（三）有关部门出具的证明材料。
（四）税务机关要求提供的其他资料。
纳税人报送的材料应真实、准确、齐全。税务机关不得要求纳税人提交与其申请的减免税项目无关的技术资料和其他材料。
第十条 纳税人可以向主管税务机关申请减免税，也可以直接向有权审批的税务机关申请。
由纳税人所在地主管税务机关受理、应当由上级税务机关审批的减免税申请，主管税务机关应当自受理申请之日起10个工作日内直接上报有权审批的上级税务机关。
第十一条 税务机关对纳税人提出的减免税申请，应当根据以下情况分别作出处理：
（一）申请的减免税项目，依法不需要由税务机关审查后执行的，应当即时告知纳税人不受理。
（二）申请的减免税材料不详或存在错误的，应当告知并允许纳税人更正。
（三）申请的减免税材料不齐全或者不符合法定形式的，应在5个工作日内一次告知纳税人需要补正的全部内容。
（四）申请的减免税材料齐全、符合法定形式的，或者纳税人按照税务机关的要求提交全部补正减免税材料的，应当受理纳税人的申请。
第十二条 税务机关受理或者不予受理减免税申请，应当出具加盖本机关专用印章和注明日期的书面凭证。
第十三条 减免税审批是对纳税人提供的资料与减免税法定条件的相关性进行的审核，不改变纳税人真实申报责任。
税务机关需要对申请材料的内容进行实地核实的，应当指派2名以上工作人员按规定程序进行实地核查，并将核查情况记录在案。上级税务机关对减免税实地核查工作量大、耗时长的，可委托企业所在地区县级税务机关具体组织实施。
第十四条 减免税期限超过1个纳税年度的，进行一次性审批。
纳税人享受减免税的条件发生变化的，应自发生变化之日起15个工作日内向税务机关报告，经税务机关审核后，停止其减免税。
第十五条 有审批权的税务机关对纳税人的减免税申请，应按以下规定时限及时完成审批工作，作出审批决定：
县、区级税务机关负责审批的减免税，必须在20个工作日作出审批决定；地市级税务机关负责审批的，必须在30个工作日内作出审批决定；省级税务机关负责审批的，必须在60个工作日内作出审批决定。在规定期限内不能作出决定的，经本级税务机关负责人批准，可以延长10个工作日，并将延长期限的理由告知纳税人。
第十六条 减免税申请符合法定条件、标准的，有权税务机关应当在规定的期限内作出准予减免税的书面决定。依法不予减免税的，应当说明理由，并告知纳税人享有依法申请行政复议或者提起行政诉讼的权利。
第十七条 税务机关作出的减免税审批决定，应当自作出决定之日起10个工作日内向纳税人送达减免税审批书面决定。
第十八条 减免税批复未下达前，纳税人应按规定办理申报缴纳税款。
第十九条 纳税人在执行备案类减免税之前，必须向主管税务机关申报以下资料备案：
（一）减免税政策的执行情况。
（二）主管税务机关要求提供的有关资料。
主管税务机关应在受理纳税人减免税备案后7个工作日内完成登记备案工作，并告知纳税人执行。
第三章 减免税的监督管理
第二十条 纳税人已享受减免税的，应当纳入正常申报，进行减免税申报。
纳税人享受减免税到期的，应当申报缴纳税款。
税务机关和税收管理员应当对纳税人已享受减免税情况加强管理监督。
第二十一条 税务机关应结合纳税检查、执法检查或其他专项检查，每年定期对纳税人减免税事项进行清查、清理，加强监督检查，主要内容包括：
（一）纳税人是否符合减免税的资格条件，是否以隐瞒有关情况或者提供虚假材料等手段骗取减免税。
（二）纳税人享受减免税的条件发生变化时，是否根据变化情况经税务机关重新审查后办理减免税。
（三）减免税税款有规定用途的，纳税人是否按规定用途使用减免税款；有规定减免税期限的，是否到期恢复纳税。
（四）是否存在纳税人未经税务机关批准自行享受减免税的情况。
（五）已享受减免税是否未申报。
第二十二条 减免税的审批采取谁审批谁负责制度，各级税务机关应将减免税审批纳入岗位责任制考核体系中，建立税收行政执法责任追究制度。
（一）建立健全审批跟踪反馈制度。各级税务机关应当定期对审批工作情况进行跟踪与反馈，适时完善审批工作机制。
（二）建立审批案卷评查制度。各级审批机关应当建立各类审批资料案卷，妥善保管各类案卷资料，上级税务机关应定期对案卷资料进行评查。
（三）建立层级监督制度。上级税务机关应建立经常性的监督的制度，加强对下级税务机关减免税审批工作的监督，包括是否按本办法规定的权限、条件、时限等实施减免税审批工作。
第二十三条 税务机关应按本办法规定的时间和程序，按照公正透明、廉洁高效和方便纳税人的原则，及时受理和审批纳税人申请的减免税事项。非因客观原因未能及时受理或审批的，或者未按规定程序审批和核实造成审批错误的，应按税收征管法和税收执法责任制的有关规定追究责任。
第二十四条 纳税人实际经营情况不符合减免税规定条件的或采用欺骗手段获取减免税的、享受减免税条件发生变化未及时向税务机关报告的，以及未按本办法规定程序报批而自行减免税的，税务机关按照税收征管法有关规定予以处理。
因税务机关责任审批或核实错误，造成企业未缴或少缴税款，应按税收征管法第五十二条规定执行。
税务机关越权减免税的，按照税收征管法第八十四条的规定处理。
第二十五条 税务机关应按照实质重于形式原则对企业的实际经营情况进行事后监督检查。检查中，发现有关专业技术或经济鉴证部门认定失误的，应及时与有关认定部门协调沟通，提请纠正，及时取消有关纳税人的优惠资格，督促追究有关责任人的法律责任。有关部门非法提供证明的，导致未缴、少缴税款的，按《中华人民共和国税收征收管理法实施细则》第九十三条规定予以处理。
第四章 减免税的备案
第二十六条 主管税务机关应设立纳税人减免税管理台账，详细登记减免税的批准时间、项目、年限、金额，建立减免税动态管理监控机制。
第二十七条 属于“风、火、水、震”等严重自然灾害及国家确定的“老、少、边、穷”地区以及西部地区新办企业年度减免属于中央收入的税收达到或超过100万元的，国家税务总局不再审批，审批权限由各省级税务机关具体确定。审批税务机关应分户将减免税情况（包括减免税项目、减免依据、减免金额等）报省级税务机关备案。
第二十八条 各省、自治区、直辖市和计划单列市税务机关应在每年6月底前书面向国家税务总局报送上年度减免税情况和总结报告。由国家税务总局审批的减免税事项的落实情况应由省级税务机关书面报告。
减免税总结报告内容包括：减免税基本情况和分析；减免税政策落实情况及存在问题；减免税管理经验以及建议。
第二十九条 减免税的核算统计办法另行规定下发。
第五章 附则
第三十条 本办法自2005年10月1日起执行。以前规定与本办法相抵触的，按本办法执行。
第三十一条 各省、自治区、直辖市和计划单列市国家税务局、地方税务局可根据本办法制定具体实施方案。
附件：企业所得税减免税审批条件
一、软件开发企业、集成电路设计企业所得税优惠
（一）软件开发企业必须同时具备以下条件：
1．取得省级信息产业主管部门颁发的软件企业认定证书。
2．以计算机软件开发生产、系统集成、应用服务和其他相应技术服务为主营业务，单纯从事软件贸易的企业不得享受。
3．具有一种以上由本企业开发或由本企业拥有知识产权的软件产品，或者提供通过资质等级认证的计算机信息系统集成等服务。
4．具有从事软件开发和相应技术服务等业务所需的技术装备和经营场所。
5．从事软件产品开发和技术服务的技术人员占企业职工总数的比例不低于50％。
6．软件技术及产品的研究开发经费占企业软件收入的8％以上。
7.年软件销售收入占企业年总收入的比例达到35％以上，其中，自产软件收入占软件销售收入的50％以上。
（二）集成电路设计企业必须同时具备以下条件：
1．取得信息产业部委托认定机构认定的证书、证明文件。
2．以集成电路设计为主营业务。
3．具有与集成电路设计开发相适应的生产经营场所、软硬件设施和人员等基本条件，其生产过程和集成电路设计的管理规范，具有保证设计产品质量的手段和能力。
4．自主设计集成电路产品的收入及接受委托设计产品的收入占企业年总收入的比例达到30％以上。
（三）国家规划布局内的重点软件企业，必须是在国家发改委、商务部、信息产业部、国家税务总局共同确定的重点软件企业名单之内，并取得经中国软件协会认定的国家规划布局内的重点软件企业证书。
（四）新办软件企业、集成电路企业是指2000年7月1日以后新办的企业。所称的获利年度，是指企业开始生产、经营后，第一个获得利润的纳税年度。企业开办初期有亏损的，可以依照税法规定逐年结转弥补，以弥补（或超过规定的弥补年限）后有利润的纳税年度为开始获利年度；所得税减免税的期限，应当从获利年度起连续计算，不得因中间发生亏损而推延。
二、企业安置下岗失业人员再就业的所得税优惠
（一）下岗失业人员范围
具体包括：1.国有企业的下岗职工；2.国有企业的失业人员；3.国有企业关闭破产需要安置的人员；4.享受最低生活保障并且失业一年以上的城镇其他失业人员。
企业安置的下岗人员需持有劳动保障部门出具的再就业优惠证书。
（二）商贸企业的具体条件
1．“商贸企业”是指零售业（不包括烟草制品零售）、住宿和餐饮业（不包括旅游饭店）。商业零售企业是指设有商品营业场所、柜台并且不自产商品、直接面向最终消费者的商业零售企业，包括直接从事综合商品销售的百货商场、超级市场、零售商店等。
2．新办商贸企业要取得劳动保障部门核发的《新办商贸企业吸纳下岗失业人员认定证明》，现有商贸企业要取得劳动保障部门核发的《现有商贸企业吸纳下岗失业人员认定证明》。
3．当年安置下岗人员符合规定比例。
4．与录用的下岗人员建立稳定的劳动关系，签定1年以上劳动合同或协议，为安置的下岗人员办理养老保险。
（三）服务型企业的具体条件
1．服务型企业是指从事现行营业税“服务业”税目规定的经营活动的企业，不包括从事广告业、桑拿、按摩、网吧、氧吧的服务型企业。
2．新办服务型企业要取得劳动保障部门核发的《新办服务型企业吸纳下岗失业人员认定证明》，现有服务型企业要取得劳动保障部门核发的《现有服务型企业吸纳下岗失业人员认定证明》。
3．其他条件比照商贸企业标准执行。
（四）国有大中型企业通过主辅分离和辅业改制分流安置本企业富余人员兴办的经济实体
1.经济实体必须符合下列条件：
⑴利用原企业的非主业资产、闲置资产或政策性破产关闭企业的有效资产（以下简称“三类资产”）。
⑵独立核算，产权清晰并逐步实现产权主体多元化。
⑶吸纳原企业富余人员占职工总数达到30%以上（含30%）。
⑷与安置的职工变更或签订新的劳动合同。
其中，地方企业“三类资产”的认定由财政部门或经财政部门同意的国有资产管理部门出具证明；主辅分离、辅业改制的认定及其产权多元化的认定由经贸部门出具证明；富余人员的认定、签订劳动合同以及安置比例由劳动保障部门出具证明。中央企业需出具国家经贸委、财政部、劳动和社会保障部联合批复意见和集团公司（总公司）的认定证明。
2．国有大中型企业（以下简称企业）主辅分离、辅业改制的范围是国有及国有控股的大中型企业，其中国有控股是指国有绝对控股。国有绝对控股是指在企业的全部资本中，国家资本（股本）所占比例大于50%的企业。
3．国有大中型企业划分标准，按照原国家经贸委、原国家计委、财政部、国家统计局联合下发的《关于印发中小企业标准暂行规定的通知》（国经贸中小企（2003）143号）规定的企业划分标准执行。
4．关于企业辅业资产的界定范围。辅业资产主要是与主体企业主营业务关联不密切，有一定生存发展潜力的业务单位及相应资产，主要包括为主业服务的零部件加工、修理修配、运输、设计、咨询、科研院所等单位。
（五）加工型劳动就业服务企业、街道社区加工型小企业具有劳动保障部门核发的《加工型劳动就业服务企业吸纳下岗失业人员认定证明》或者《街道社区加工型小企业吸纳下岗失业人员认定证明》，其他条件比照上述标准执行。
（六）新办的安置下岗再就业人员企业是指2002年9月30日以后新办的企业。
三、安置自谋职业城镇退役士兵所得税优惠
（一）自谋职业城镇退役士兵是指符合城镇安置条件，与安置地民政部门签订《退役士兵自谋职业协议书》，领取《城镇退役士兵自谋职业证》的士官和义务兵。
（二）纳税人为安置自谋职业的城镇退役士兵就业而新办的服务型企业（除广告业、桑拿、按摩、网吧、氧吧外）和商贸企业（从事批发、批零兼营以及其他非零售业务的商贸企业除外），其中服务型企业是指从事现行营业税“服务业”税目规定的经营活动的企业。
（三）取得民政部门核发的新办服务型企业或新办商业零售企业安置自谋职业城镇退役士兵认定证明。
（四）当年新安置自谋职业的城镇退役士兵达到规定比例。
（五）与其签订1年以上期限劳动合同以及为安置自谋职业城镇退役士兵缴纳社会保险。
四、科研单位和大专院校服务于各业的技术成果转让等收入的所得税优惠
（一）经省、自治区、直辖市和计划单列市以上科委认定，报经同级税务机关审核的、全民所有制独立核算的科学研究机构，不包括企业事业单位所属研究所和各类技术开发、咨询、服务中介组织。
（二）经省级以上人民政府或国家教育行政主管部门批准、国家承认其大专以上学历的高校，以及高校举办的科研生产、教学一体化的设计研究院、科研所。
（三）取得举办方（如政府、教育部门等）举办本学校的有效证明文件或文书、经认定登记的技术合同，以及能够提供实际发生的技术性服务收入明细表。
五、企事业单位进行技术成果转让等收入的所得税优惠
（一）必须是全民所有制事业单位所属的从事科技开发的机构，民营科技机构，国有大中型企业办的进行科技开发的事业单位。
（二）取得经有权认定机构认定登记的技术合同，能够提供实际发生的技术性服务收入明细表。
六、高校后勤经济实体所得税优惠
（一）高校后勤经济实体所隶属的高校是经省级以上人民政府或国家教育行政主管部门批准、国家承认其大专以上学历的高校。
（二）必须在高校后勤体制改革过程中，从原高校后勤管理部门剥离出来而成立的进行独立核算并具有法人资格，同时仍以学校为主要服务对象，所取得的收入也主要来源于学校的经济实体。
在高校后勤体制改革之外成立的其他经济实体，不得享受“高校后勤实体”的免税政策。
（三）其收入是为学生、教师、学校教学提供后勤服务而取得的租金和服务性收入，享受减免税优惠，其他收入不得享受。
（四）具有有关高校后勤改革的证明文件。
七、转制科研机构的所得税优惠
（一）必须经国务院批准的原国家经贸委管理的10个国家局所属242个科研机构和建设部等11个部门（单位）所属134个科研机构中转为企业的科研机构和进入企业的科研机构。
经科技部、财政部、中编办审核批准的国务院部门（单位）所属社会公益类科研机构中转为企业或进入企业的科研机构，享受上述优惠政策。
（二）享受优惠的起始时间是转制注册之日。
（三）原科研机构所占的股权比例达到规定标准。
（四）必须具有有关部门出具的改制批复及经批准的改制方案。
（五）科研机构整体改制后在新企业中所占股权达50%以上。
八、中央、国务院各部门机关服务中心的所得税优惠
（一）是经中央机构编制委员会办公室批准，后勤体制改革后的中央各部门、国务院各部委、各直属机构的机关服务中心，机关服务中心包括为机关办公和职工生活提供后勤服务的非独立核算机关服务单位，如机关食堂、车队、医务室、幼儿园、理发室、洗衣房、洗浴室、副食品基地（绿化基地）等。
（二）必须实行独立经济核算并具有事业法人或企业法人资格，按规定办理了税务登记。
（三）为机关内部后勤保障服务取得的收入，即为国家财政全额拨付行政办公经费的中央各部门机关工作需要而提供各类劳务与技术性服务后取得的收入。
（四）改革后的机关服务中心应分别核算为机关内部提供的后勤保障服务所取得的收入和为机关以外提供服务取得的收入，不能分别核算的不能享受税收优惠政策。
（五）机关服务中心以安置分流人员为主从事经营、服务活动而新办的企业，其所得税优惠具体审批条件：
1．当年安置分流人员超过企业从业人员总数60％，免征企业所得税3年；免税期满，当年新安置分流人员占企业原从业人员总数30％以上的，减半征收企业所得税2年。
2．企业从业人员总数包括该企业工作的各类人员，含聘用的临时工、合同工及离退休人员。
3．与安置的分流人员建立稳定的劳动关系，签定1年以上劳动合同或协议。
4．安置的分流人员与原单位解除了劳动关系，为安置的分流人员办理了养老保险。
（六）地方省级党委、政府进行机关后勤改革后的机关服务中心，比照以上条件执行。
九、对专门生产《当前国家鼓励发展的环保产业设备（产品）目录》企业的所得税优惠
（一）生产的设备（产品）属于现行的《当前国家鼓励发展的环保产业设备（产品）目录（第一批）》中所列示的设备（产品）。
（二）能够独立核算、独立计算盈亏。
（三）取得地级市以上（含市级）原经贸委（现发改委）对生产环保设备（产品）和企业的认定证明。
十、林业企业的所得税优惠
（一）享受优惠的主体包括种植林木、林木种子和苗木作物以及从事林木产品初加工的所有企事业单位。
（二）必须是种植林木、林木种子和苗木作物以及从事林木产品初加工取得的所得。种植林木、林木种子和苗木作物以及从事林木产品初加工范围按《财政部国家税务总局关于国有农口企事业单位征收企业所得税问题的通知》（财税字（1997）49号）规定执行。
（三）免税的种植林木、林木种子和苗木作物以及从事林木产品初加工必须与其他业务分别核算，能准确提供种植林木、林木种子和苗木作物以及从事林木产品初加工的收入核算情况。
十一、渔业企业的所得税优惠
（一）远洋渔业企业享受减免税必须具备以下条件：
1．取得农业部颁发的“远洋渔业企业资格证书”并在有效期内。
2．必须是从事远洋捕捞业务取得的所得。
（二）渔业企业享受减免税必须具备以下条件：
1．取得各级渔业主管部门核发的“渔业捕捞许可证”并在有效期内。
2．必须是从事外海、远洋捕捞业务取得的所得。近海及内水捕捞业务取得的所得不得享受优惠。
（三）国有农口远洋渔业企业和其他国有农口渔业企业从事渔业类初加工取得的所得，按《财政部国家税务总局关于国有农口企事业单位征收企业所得税问题的通知》（财税字（1997）49号）规定征免企业所得税。
（四）渔业企业能够分别核算免税业务和征税业务。
十二、西部大开发的所得税优惠
（一）享受西部大开发所得税优惠必须是位于西部地区的国家鼓励类产业的内资企业。西部地区包括重庆市、四川省、贵州省、云南省、陕西省、甘肃省、青海省、西藏自治区、宁夏回族自治区、新疆维吾尔自治区、新疆生产建设兵团、内蒙古自治区、广西壮族自治区。湖南省湘西土家族苗族自治州、湖北省恩施土家族自治州、吉林省延边朝鲜族自治州，比照西部地区优惠政策执行。
（二）必须是投资主体自建、运营的企业才可享受优惠，单纯承揽项目建设的施工企业不得享受优惠。
（三）能够提供项目业务收入和企业总收入的明细表。
（四）减按15％税率征税的企业必须具备以下条件：
1．以《当前国家重点鼓励发展的产业、产品和技术目录（2000年修订）》中规定的产业项目为主营业务。
2．主营业务收入占企业总收入70%以上。
3．取得省级以上（含省级）有关行业主管部门出具的国家重点鼓励的产业、产品和技术的证明文件。
（五）新办交通、电力、水利、邮政、广播电视享受“两免三减半”优惠必须具备以下条件：
1．主营业务收入占企业总收入70%以上。
2．交通企业是指投资新办从事公路、铁路、航空、港口、码头运营和管道运输的企业。新办电力企业是指投资新办从事电力运营的企业。新办水利企业是指投资新办从事江河湖泊综合治理、防洪除涝、灌溉、供水、水资源保护、水力发电、水土保持、河道疏浚、河海堤防建设等开发水利、防治水害的企业。新办邮政企业是指投资新办从事邮政运营的企业。新办广播电视企业是指投资新办从事广播电视运营的企业。
（六）民族自治地方定期减免税应提供省级人民政府的批准文件。
（七）对投资项目是否属于鼓励类项目难以界定的，税务机关应当要求企业提供省级以上（含省级）有关行业主管部门出具的证明文件，并结合其他相关材料审核认定。
十三、青少年活动场所的所得税优惠
（一）专门为青少年学生提供科技、文化、德育、爱国主义教育、体育活动的青少年宫、青少年活动中心等校外活动的公益性场所。
（二）取得县级以上共青团组织出具的专门为青少年学生提供公益性活动的证明材料。
（三）取得文化或体育等主管部门核发的经营许可证。
十四、生产和装配伤残人员专门用品企业的所得税优惠
（一）必须是生产和装配《中国伤残人员专门用品目录（第一批）》范围内的伤残人员专门用品的企业。
（二）销售本企业生产或者装配的伤残人员专门用品所取得的年度销售收入占企业全部收入50％以上（不含出口取得的收入）。
（三）必须账证健全，能够准确、完整地向主管税务机关提供纳税资料，且本企业生产或者装配的伤残人员专门用品所取得的收入能够单独、准确核算。
（四）必须具备一定的生产和装配条件以及帮助伤残人员康复的其他辅助条件。其中：
1．企业拥有取得注册登记的假肢、矫形器制作师执业资格证书的专业技术人员不得少于2人；其企业生产人员如超过20人，则其拥有取得注册登记的假肢、矫形器制作师执业资格证书的专业技术人员占全部生产人员不得少于六分之一。
2．具有测量取型、石膏加工、抽真空成型、打磨修饰、钳工装配、对线调整、热塑成型、假肢功能训练等专用设备和工具。
3．残疾人接待室不少于15平方米，假肢、矫形器制作室不少于20平方米，假肢功能训练室不少于80平方米。
（五）须提供伤残人员专门用品制作师名册及其相关的《执业证书》（复印件）。
十五、减免税起始时间的计算按以下规定执行：
（一）法律、法规及国家有关税收政策有规定的，按有关规定执行。
（二）规定新办企业减免税执行起始时间的生产经营之日是指纳税人取得第一笔收入之日。
（三）规定新办企业应由政府部门或行业协会颁发资质证书或其他资格证书，并以此作为企业所得税减免条件的，从有关部门据以确认资质、资格的时间起，按本条第（二）项规定在剩余减免税时限内享受企业所得税减免税政策。
Notice of the State Administration of Taxation on Printing and Issuing the Measures for the Administration of Tax Deduction or Exemption （for Trial Implementation）
Guo Shui Fa [2005] No. 129
The state and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and Yangzhou Taxation Institute:
With a view to regulating and intensifying the administration of tax deduction or exemption, the State Administration of Taxation has formulated the Measures for the Administration of Tax Deduction or Exemption （for Trial Implementation） and hereby prints and distributes it to you for implementation.
State Administration of Taxation
August 3, 2005
Annex:Measures for the Administration of Tax Deduction or Exemption （for Trial Implementation）
Chapter I General Provisions
Article 1With a view to regulating and intensifying the administration of tax deduction and exemption, the present Measures are formulated in accordance with the Law of the People's Republic of China on Tax Collection and Administration （hereinafter referred to as the Law on Tax Collection and Administration） and the Detailed Rules for Implementation thereof and the provisions of the relevant laws, regulations and rules on tax deduction or exemption.
Article 2The term "tax deduction or exemption" as mentioned in the present Measures refers to the treatment of tax deduction or tax exemption that is granted to a taxpayer under the laws and regulations on tax collection and the relevant provisions of the state on tax collection （hereinafter referred to as the provisions of tax laws）. The term "tax deduction" refers to the deduction of some amount of tax from the tax payable; while "tax exemption" refers to the exemption of tax under a special tax category or item.
Article 3The tax authorities at various levels shall, in accordance with the principles of legality, openness, impartiality, high-efficiency and convenience, standardize the administration of tax deduction and exemption.
Article 4The tax deduction or exemption are classified into the tax deduction or exemption by way of approval and the tax deduction or exemption by way of archival filing. The term "tax deduction or exemption by way of approval" refers to the item of tax deduction or exemption that shall be subject to the examination and approval of the tax authority. The term “tax deduction or exemption by way of archival filing" refers to the item of tax deduction or exemption for which the formalities of examination and approval have been eliminated and which is not subject to the examination and approval of the tax authority.
Article 5A taxpayer who enjoys the tax deduction or exemption by way of approval shall submit relevant materials and file an application for approval. The tax deduction or exemption thereof is implemented upon the approval and verification of the tax authority that has the power of examination and approval （hereinafter referred to as the competent tax authority）, as is prescribed in the present Measures. Where a taxpayer fails to file an application or fails to obtain the approval and verification of the competent tax authority, he may not enjoy any tax deduction or exemption.
A taxpayer that requests for enjoying the tax deduction or exemption by way of archival filing shall file an application for archival filing , the relevant tax deduction or exemption shall be implemented as of the date when the tax authority has handled the formalities of registration and record keeping. A taxpayer that fails to go through the archival filing in accordance with the relevant provisions may not enjoy any tax deduction or exemption.
Article 6For a taxpayer that concurrently engages in activities under the item of tax deduction or exemption as well as item of non-tax-deduction or exemption, the tax amount thereof shall be verified and calculated separately, that is, the tax-computation base for those activities under the item of tax deduction or exemption as well as the amounts to be deducted or exempted shall be separately calculated. If they cannot be verified and calculated separately, no tax exemption or reduction is allowed. If they cannot be verified and calculated in a clear way, the tax authority shall verify and determine them in a reasonable way.
Article 7A taxpayer may enjoy the treatment of tax deduction or exemption under the law. For anyone who fails to enjoy the said treatment, which result in his overpayment of taxes, if there is no definite provision that the refund of the overpaid taxes shall be subject to the examination and approval of the tax authority or there is no prescribed time limit for filing an application for such refund, the taxpayer may, within the time limit as prescribed in Article 51 of the Law on Tax Collection and Administration, file an application for refunding the overpaid taxes, but no interest calculated at the bank deposit rates for the corresponding period of time will be available.
Article 8The authority in charge of the examination and approval of tax deduction or exemption shall be provided for by laws, regulations and rules on tax collection. Where the tax deduction or exemption is be subject to the examination and approval of the State Administration of Taxation, it shall be reported to the State Administration of Taxation through the tax authority of the province, autonomous region, municipality directly under the Central Government or the city under separate state planning. Where the tax deduction or exemption is subject to the examination and approval of the tax authority at or below the provincial level, it shall be subject to the examination and approval of the tax authority at the provincial level, which shall determine the power of examination and approval,, and as is the general principle, it is subject to the examination and approval of the tax authority of the county （district） where the taxpayer is located. For any item with a large sum of tax to be deducted or exempted or the condition is complicated, the tax authority of the province, autonomous region, municipality directly under the Central Government or the city under separate state planning shall, pursuant to the principles of efficiency and convenience, supervision and responsibility, define the power of examination and approval in a proper manner.
The tax authorities at various levels shall carry out the examination and approval for tax deduction or exemption in accordance with the prescribed power and procedures and are not allowed to carry out any examination and approval by exceeding their power or violating the relevant provisions.
Chapter II Application, Report, Examination and Approval, and Implementation of Tax Deduction or Exemption
Article 9A taxpayer who applies for tax deduction or exemption by way of approval shall, within the period as prescribed by policies for tax deduction or exemption, file a written application with the administrative tax authority and report the following materials:
（1） An application report for tax deduction or exemption, clearly indicating the reason, basis, scope, period, quantity, amount, and so on;
（2） The financial statements and a tax return;
（3） The certification materials as issued by the relevant departments; and
（4） Other material as required by the tax authority.
The materials reported by a taxpayer shall be authentic, accurate and complete. The tax authority may not require a taxpayer to submit any technical material or any other material that is irrelevant to the tax deduction or exemption item it applies for.
Article 10A taxpayer may apply to the administrative tax authority for tax deduction or exemption or may apply to the competent tax authority directly.
For any application that is accepted by the administrative tax authority where the relevant taxpayer is located and shall be subject to the examination and approval of the tax authority at a higher level, the administrative tax authority shall, within 10 workdays as of acceptance of the application, directly report it to the tax authority at a higher level that has the power of examination and approval.
Article 11The tax authority shall handle the applications for tax deduction or exemption in light of the following circumstances:
（1） If the tax deduction or exemption item as applied for is not subject to the examination of the tax authority before implementation, the taxpayer shall be informed of the non-acceptance in a timely manner;
（2） If the application material concerning tax deduction or exemption is not detailed enough or has any mistake, the taxpayer shall be informed of it and allowed to correct it.
（3） If the application material concerning tax deduction or exemption is incomplete or out of line with the statutory form, the taxpayer shall be informed of all the content that needs to be supplemented and corrected in a one-off manner within 5 workdays; and
（4） If the application material concerning tax deduction or exemption is complete and complies with the legal form, or the taxpayer has submitted all the tax deduction or exemption materials as is required to be supplemented or corrected by the tax authority, the application thereof shall be accepted.
Article 12When the tax authority accepts or refuses to accept an application for tax deduction or exemption, it shall issue a written certification affixed with the special seal thereof and indicated with the date as well.
Article 13The examination and approval for tax deduction or exemption is an examination on the situation whether the materials provided by the relevant taxpayer is pertinent to the statutory requirements of tax deduction or exemption. It does not change the responsibility of a taxpayer to file tax returns in a faithful manner.
Where it is necessary for the tax authority to carry out an on-the-spot verification of the contents of the application materials, it shall assign 2 or more working staff to conduct the on-the-spot verification according to the prescribed procedures and put the verification on record. Where it is both heavy and time-consuming for a superior tax authority to carry out on-the-spot verification regarding tax deduction or exemption, it may entrust the tax authority at the county level where the enterprise is located to conduct the verification.
Article 14Where the period for tax deduction or exemption exceeds 1 tax year, the examination and approval shall be carried out in a one-off way.
Where the condition for a taxpayer to enjoy the tax deduction or exemption changes, it shall be reported to the tax authority within 15 workdays as of the change, and the tax deduction or exemption shall be terminated after the examination of the tax authority.
Article 15The tax authority that has the power to examine and approve an application of a taxpayer for tax deduction or exemption shall complete the examination and approval within the time limit provided for as follows in a timely manner and make a decision thereon:
The tax authority at the county or district level in charge of the examination and approval of tax deduction or exemption shall, within 20 workdays, make a decision on the examination and approval. The tax authority at the prefectural or municipal level in charge of the examination and approval of tax deduction or exemption shall, within 30 workdays, make a decision on the examination and approval. The tax authority at the provincial level in charge of the examination and approval of tax deduction or exemption shall, within 60 workdays, make a decision on the examination and approval. In case an authority fails to make the relevant decision within the prescribed time limit may, upon the approval of the principal of the tax authority at the same level, the period for examination and approval may be extended for another 10 workdays and the taxpayer concerned shall be informed of the reason for the extension.
Article 16Where an application for tax deduction or exemption satisfies the statutory requirements and standards, the competent tax authority shall, within the prescribed time limit, make a written decision on granting the approval. In the case of disapproval for the tax deduction or exemption, an explanation shall be given and the taxpayer concerned shall be informed of the right to apply for administrative reconsideration or file an administrative lawsuit according to law.
Article 17Where the tax authority makes a decision on examination and approval of tax deduction or exemption, it shall, within 10 workdays as of the day when the decision is made, serve the taxpayer with the written decision of examination and approval of tax deduction and exemption.
Article 18Prior to the service of the reply for tax deduction or exemption, the relevant taxpayer shall file tax returns and pay taxes in accordance with the relevant provisions.
Article 19Prior to the implementation of the tax deduction or exemption by way of archival filing, a taxpayer shall file the following materials with the administrative tax authority for record:
（1） The implementation of the policies for tax deduction or exemption; and
（2） Relevant materials as required by the administrative tax authority.
The administrative tax authority shall, within 7 workdays as of the date of filing of the taxpayer's application, complete the work of registration and archival filing and inform the taxpayer to implement.
Chapter III Administration and Supervision of Tax Deduction and Exemption
Article 20The tax deduction or exemption enjoyed by a taxpayer shall be incorporated into the normal tax return to apply for the tax deduction or exemption.
Upon the expiration of the period for tax deduction or exemption, a taxpayer shall file relevant tax returns and pay taxes.
The tax authority and tax administrators shall strengthen the administration of and supervision over tax deduction and exemption.
Article 21The tax authority shall combine the inspection of tax return, law enforcement and other specific inspections with the through investigation and rectification on the of tax deduction or exemption items on a periodical basis every year to intensify its supervision and examination. The major contents shall include:
（1） Whether or not a taxpayer satisfies the qualifications for tax deduction or exemption; whether or not the taxpayer cheats for tax deduction or exemption by means of concealing the relevant information or providing any false material;
（2） If the condition for a taxpayer to enjoy tax deduction or exemption changes, whether or not he has gone through the formalities for tax deduction or exemption in light of the change after the tax authority has made a second examination;
（3） If the amount of tax deduction or exemption is granted for a special purpose, whether or not the taxpayer has used the tax deduction or exemption for the prescribed purpose; where a time period is prescribed for tax deduction or exemption, whether or not the taxpayer have resumed the tax payment since the expiration;
（4） Whether or not a taxpayer unlawfully has enjoyed any tax deduction or exemption without the examination and approval of the tax authority; or
（5） Whether or not any tax deduction or exemption that a taxpayer has enjoyed fails to be reported.
Article 22A responsibility system of "he who carries out the examination and approval shall take the responsibility" shall be adopted for the examination and approval of tax deduction or exemption. The tax authorities at various levels shall incorporate the examination and approval of tax deduction or exemption into the post responsibility assessment system and establish a system of investigating into the responsibility of administrative law enforcement of tax collection.
（1） Establishing and improving the system of examination and approval, track-down and feedback. The tax authorities at various levels shall carry out the track-down and feedback on the examination and approval work on a periodical basis and duly improve the working mechanism of examination and approval.
（2） Establishing an appraisal and examination system for examination and approval files. The examination and approval authority at various levels shall establish all categories of files for examination and approval and keep them in a proper manner. The superior tax authority shall assess and examine the archived materials on a periodical basis.
（3） Establishing a hierarchical supervision system. The superior tax authority shall establish a frequent supervision system so as to strengthen the supervision of the examination and approval work of the tax authority at lower levels, including whether or not the tax deduction or exemption has been examined and approved according to the capacity, requirements and the time limit as prescribed in the present Measures.
Article 23The tax authority shall, according to the time and procedures as prescribed in the present Measures and pursuant to the principles of fairness, transparency, honesty, high efficiency and convenience, accept the application that is filed by a taxpayer for tax deduction or exemption and carry out the relevant examination and approval in a timely manner. Where the tax authority fails to accept or carry out the relevant examination and approval in a timely manner without any objective causes, or a mistake is resulted in the examination and approval and verification it carries out due to its failure to comply with the prescribed procedures, it shall be subject to relevant liabilities in accordance with the relevant provisions of the Law on Tax Collection and Administration and the tax law enforcement responsibility system.
Article 24Where the business situation of a taxpayer does not meet the requirements of tax deduction or exemption, or a taxpayer obtains the treatment of tax deduction or exemption by fraudulent means, or where there is a change in the condition for enjoying the tax deduction or exemption and the taxpayer concerned fails to report it to the tax authority, or a taxpayer deducts or exempts his taxes without applying for approval in accordance with the procedures as prescribed by the present Measures, the tax authority shall deal with it in accordance with the relevant provisions of the Law on Tax Collection and Administration.
In case an enterprise fails to pay taxes or fails to underpay tax as a result of a mistake as incurred by the tax authority in the process of examination and approval or verification, it shall be dealt with in accordance with Article 52 of the Law on Tax Collection and Administration.
Any tax authority that exceeds its power to approve any tax deduction or exemption shall be dealt with in accordance with the provisions of Article 84 of the Law on Tax Collection and Administration.
Article 25The tax authority shall, in accordance with the principle of “substance over form", carry out a post supervision and examination over the business situation of enterprises. In the process of examination, where finding any mistake in an appraisal as committed by the relevant department of professional or economic appraisal, it shall coordinate and communicate with the relevant departments for correction, disqualify the relevant taxpayer for preferential treatments in a timely manner, and urge to take legal actions against the relevant persons responsible. In case a relevant department unlawfully provides certification documents to a taxpayer resulting in the non-payment or underpayment of tax payable, it shall be dealt with in accordance with the provisions of Article 93 of the Detailed Rules for Implementing the Law of the People's Republic of China on Tax Collection and Administration.
Chapter IV Archival Filing of Tax Deduction or Exemption
Article 26The administrative tax authority shall establish a management account of tax deduction or exemption for taxpayers, which registers the approval time, item, maximum years, amount of tax deduction or exemption in details and establish a dynamic administration and supervision mechanism of tax deduction or exemption.
Article 27For the annual tax deduction or exemption of a newly-established enterprise that has suffered a serious natural disasters such as hurricane, fire, flood or earthquake, etc., or that is located in former revolutionary base areas, areas inhabited by minority ethnic groups, remote or border areas, or poverty-stricken areas or in the western regions, whose deducted or exempted share of tax belonging to the central revenue reaches 1 million Yuan or more, it is no longer subject to the examination and approval of the State Administration of Taxation; instead, the authority of examination and approval shall be specified by the tax authority at the provincial level. The tax authority in charge of examination and approval shall report the information on tax deduction and exemption by taxpayer （including the item, base and amount of tax deduction or exemption） to the tax authority at the provincial level for archival filing on the basis of households.
Article 28The tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and the cities under separate state planning shall, prior to the end of June each year, report in writing the information on tax deduction and exemption and submit a summary report of the previous year to the State Administration of Taxation. The fulfillment of tax deduction or exemption items that are subject to the examination and approval of the State Administration of Taxation shall be reported in writing by the tax authorities at the provincial level.
The summary report on tax deduction or exemption shall include the following contents: the basic information and analysis of tax deduction or exemption; the implementation of the policies for tax deduction or exemption as well as the existing problems; the experiences in the administration of tax deduction and exemption, and relevant suggestions.
Article 29The measures for the accounting and statistics of tax deduction or exemption shall be separately formulated and distributed.
Chapter V Supplementary Provisions
Article 30The present Measures shall go into effect as of October 1, 2005. In case of any discrepancy between previous provisions and the present Measures, the present Measures shall prevail.
Article 31The state and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and the cities under separate state planning may formulate specific implementation plans in accordance with the present Measures.
Annex:Examination and Approval Requirements of the Deduction or Exemption of Enterprise Income Tax
I. Preferential Policies for the Income Tax of Software Development Enterprises or Integrated Circuit Design Enterprises:
1. A software development enterprise shall concurrently satisfy the following requirements:
（1） Having obtained the Ascertainment Certificate of Software Enterprises as issued by the administrative department of information industry at the provincial level;
（2） Undertaking the development and production of computer software, system integration, application services and other corresponding technical services as main business, with the exception of those enterprises that only engage in software trade who may not enjoy the preferential tax policy;
（3） Having more than one software product that are developed by the enterprise or whose intellectual property right is owned by the enterprise, or providing such services as the system integration of computer information that has passed the qualification grade accreditation;
（4） Having the technical equipment and business place that are necessary for software development and relevant technical services.
（5） The technical personnel that engage in the development of software products and technical services occupying no less than 50 % of the total number of its employees.
（6） The funds for the research and development of software techniques and products constituting more than 8% of its income as generated from software. and
（7） The annual sales income from software constituting more than 35% of its total annual income. In particular, the sales income from self-produced software accounts for more than 50 % of its total sales income from software.
2. An integrated circuit design enterprise shall concurrently satisfy the following requirements:
（1） Having acquired the relevant certificates and certification documents as issued by an accreditation institution under the entrustment of the Ministry of Information Industry;
（2） Undertaking the integrated circuit design as its main business;
（3） Having the basic conditions, such as the business place, software and hardware facilities and personnel and so on, that comply with the design and development of integrated circuits, having standardized management on working procedures and integrated circuit design and having the means and capability to guarantee the quality of its design products; and
（4） The income from self-designed integrated circuit products and the income from entrusted designing products taking up more than 30% of its total annual income.
3. The key software enterprise under the state planning shall be the enterprise that is included in the list of key software enterprises , which are jointly determined by the National Reform and Development Commission, the Ministry of Commerce, the Ministry of Information Industry, and the State Administration of Taxation, and shall have obtained the Certificate of Key Software Enterprises under the state planning as accredited by the China Software Industry Association.
4. The term "newly established software enterprise or integrated circuit enterprise" refers to an enterprise that is newly established after July 1, 2000. The term "profit-making year" refers to the first tax year, in which an enterprise is profitable since the start of production and business operations. Where an enterprise runs at a loss at the initial stage of its establishment, it may carry forward the losses to subsequent years in accordance with the provisions of tax law and the year when all the losses have been made up （the enterprise may exceed the prescribed makeup year） and there are still taxable incomes shall be deemed as the first profit-making year. The period for the income tax deduction or exemption shall be calculated as of the profit-making year in a consecutive manner and may not be extended due to any loss that occurs in the course.
II. Preferential Policies for the Income Tax of Enterprises that Employ Laid-off Workers
1. Scope of Laid-off Workers
Specifically including: 1. laid-off workers of state-owned enterprises; 2. unemployed workers of state-owned enterprises; 3. workers for whom other positions shall be found for due to bankruptcy of a state-owned enterprise; 4. other unemployed persons in the urban or suburban areas that receive the minimum living allowance and have been out of work for 1 year or more.
A laid-off worker an enterprise employs shall hold the Preferential Re-employment Certificate as issued by the administrative department of labor and securities.
2. Specific Requirements for Commercial Enterprises
（1） The term "commercial enterprise" refers to an enterprise that is involved in the retail industry （excluding the retail of tobacco products）, or in the accommodation and catering industry （excluding tourist hotel）. The term "commercial retail enterprise" refers to an retail enterprise that has its business place and counters for the sale of products and that doesn't produce any product by itself and directly supplies product to ultimate consumers, including department stores, supermarkets and retail stores engaging in the sale of various commodities, etc.
（2） A newly established commercial enterprise shall have obtained a Certification of Reemployment of Laid-off Workers By A Newly-established Commercial Enterprise as approved and issued by the administrative department of labor and social security. An established commercial enterprise shall have obtained the Certification of Reemployment of Laid-off Workers By An Established Commercial Enterprise as approved and issued by the administrative department of labor and social security.
（3） The number of laid-off personnel as employed in the current year shall comply with the required proportion.
（4） The enterprise shall establish a stable labor relationship with laid-off workers by concluding labor contracts or agreements for a term of 1 year or more and purchase endowment insurance for the resettled laid-off workers.
3. Specific Requirements for Service Enterprises
（1） The term "service enterprise" refers to an enterprise that engages in the business operations as prescribed in the tax items of "service industry" under business tax and excludes such service enterprises that engage in advertising, sauna bath, massage, Internet bar, or oxygen bar.
（2） A newly established service enterprise shall have obtained a Certification of Reemployment of Laid-off Personnel By A Newly-established Service Enterprise as approved and issued by the administrative department of labor and social security. An established service enterprise shall have obtained the Certification of Reemployment of Laid-off Personnel By An Established Service Enterprise as approved and issued by the department of labor and social security.
（3） For other requirements, it shall be implemented by applying mutatis mutandis the requirements for commercial enterprises .
4. An Economic Entity which is Established by a Medium and Large-sized State-owned Enterprise through Segmentation of the Primary Business from the Sideline Ones and Restructuring of the Sideline Ones and Resettlement of Redundant Personnel
（1） An economic entity shall satisfy the following requirements:
（a） Using non-core assets and idle assets of the former enterprise as well as the efficient assets of a policy-related bankrupt enterprise （hereinafter referred to as the "three-type assets"）;
（b） Conducting independent accounting, having defined property rights clearly and realizing the pluralistic ownership of property rights;
（c） Employing more than 30% of redundant workers of the former enterprise; and
（d） Making amendment to labor contracts or concluding new labor contracts with the resettled personnel.
In particular, the department of public finance or the administrative department of stat-owned assets as authorized by the department of public finance shall issue relevant certification documents certifying the confirmation of the "three-type assets" of a local enterprise. The department of economy and trade shall issue relevant certification documents certifying the separation of the primary business from the secondary ones and the restructuring of the secondary ones as well as the pluralistic ownership of property rights. The administrative department of labor and social security shall issue the relevant certification documents certifying the determination of redundant workers and the conclusion of labor contracts with them and their employment proportion. A central enterprise shall produce the joint reply of the State Economic and Trade Commission, the Ministry of Finance and the Ministry of Labor and Social Security and the ascertainment certificate as issued by the group enterprise （parent company）.
（2） For the scope of separation of the primary business from the secondary ones, restructuring of the secondary ones of medium and large-sized state-owned enterprises （hereinafter referred to as enterprises）, it shall be a medium and large-sized state-owned or state-owned holding enterprise. In particular, the term "state-owned holding" refers to the exclusive state-owned holding, which means that the state-owned capital （stock） takes up more than 50% of the total asset of the enterprise.
（3） The standards for the classification of state-owned enterprises shall be implemented in light of the Circular on Printing and Distributing the Interim Provisions on the Standards of Medium and Small Enterprises as jointly issued by the former State Economic and Trade Commission, the former State Planning Commission, the Ministry of Finance and National Bureau of Statistics of China （Guo Jing Mao Zhong Xiao Qi [2003] No. 143）.
（4） The determination scope for non-core assets of an enterprise: The term "non-core assets" refers to the business entity that is not closely related to the major business operations of the principal enterprise and has certain survival and development potential as well as the relevant assets, mainly including entities engaged in component and part processing, repair and maintenance, transportation, design, consultation and scientific research institutions that serve the major business.
（5） The service enterprises for processing labor and employment and the small community processing enterprises have obtained an Ascertainment Certification of Admitting Laid-off Personnel