Retirement means that according to the relevant provisions of the state, workers quit their jobs because of old age, work-related disability or illness, and completely lose their ability to work (or partially lose their ability to work). From 20 1 1 10, China will levy personal income tax on the one-time subsidy income obtained by individual early retirement. It is necessary to earnestly implement the state's support policies and preferential measures for the basic living security and reemployment of laid-off workers, constantly open up new fields of employment, and broaden the channels for the diversion and reemployment of laid-off workers. Seize the opportunity of economic restructuring and optimization, actively cultivate new economic growth points, strengthen the construction of basic industries and infrastructure, develop labor-intensive industries according to local conditions and expand employment. The tertiary industry, especially commerce, catering, tourism, family and community services, is the basic growth point of employment at present and in the future, and it is the main direction of re-employment of laid-off workers. Developing small and medium-sized enterprises and labor employment service enterprises is an important way to promote reemployment. Vigorously develop the collective, individual and private economy, and encourage laid-off workers to find their own jobs or organize themselves for employment. The state supports and encourages all kinds of enterprises to take the initiative to absorb and resettle laid-off workers, supports and encourages enterprises to develop diversified businesses by using existing venues, facilities and technologies, and to divert surplus personnel and resettle laid-off workers through multiple channels. For laid-off workers engaged in community residents' service industry, the industrial and commercial registration procedures will be simplified, and business tax, personal income tax and administrative fees will be exempted within 3 years. For laid-off workers who apply to engage in individual industrial and commercial operations, cottage industries or start private enterprises, the departments of industry and commerce, urban construction and other departments should go through the relevant formalities in time, and reduce the business administration administrative charge within one year of opening. Financial institutions should provide loans to products that meet industrial policies and are marketable.

Legal objectivity:

Special Provisions on Employment Security of Retired Soldiers According to the Regulations on Resettlement of Retired Soldiers (1987/12): Article 2 The term "demobilized conscripts" as mentioned in these regulations refers to the following personnel of the China People's Liberation Army and the Chinese People's Armed Police Force: (1) those who have retired from active service (including overdue service); (2) Retired from active service before the expiration of active service for one of the following reasons: (1) Disabled due to war or work (including illness), the army will issue a pension certificate to disabled revolutionary servicemen; (2) The disease is basically cured by the garrison hospital, but it is not suitable to continue serving in the army, and the mental patient has not recovered after half a year of treatment; (3) the number of troops is reduced and it is necessary to retire from active service; (four) major changes have taken place in the family, and it is proved by the civil affairs department and the People's Armed Forces Department of the county, city or municipal district where the family is located that it is necessary to retire from active service; (5) National construction needs to be transferred. Article 3 The resettlement of demobilized conscripts must follow the principle of where they come from and where they go back, and where they belong. Article 4 The resettlement of demobilized conscripts shall be carried out under the leadership of local people's governments at all levels. Local people's governments at various levels may, according to the resettlement situation, set up institutions for the placement of veterans or designate personnel to handle the daily work of the placement of demobilized conscripts. The placement agency for veterans is located in the civil affairs department, and the relevant departments of people's armed forces, planning, labor and personnel assist the civil affairs department in the placement of demobilized conscripts. Article 5 The time for receiving demobilized conscripts shall be in accordance with the regulations of the State Council and the Central Military Commission (CMC) in that year. Due to climatic or geographical reasons; With the approval of the Ministry of National Defense, those who are discharged from the army in advance or postponed may be accepted in advance or postponed accordingly. Article 6 When demobilized conscripts return to their original places of collection, the local people's government shall seriously organize their reception. Seventh demobilized conscripts shall, within 30 days after returning to the original collection place, register for reserve service in the military service organs of counties, cities and municipal districts, and then report to the veterans resettlement institutions, and go through the settlement procedures with the letter of introduction from the veterans resettlement institutions. Article 8 Ex-servicemen who were originally from agricultural registered permanent residence shall be resettled by the local resettlement agency in accordance with the following provisions: (1) If there is no housing or there is a serious shortage of housing, and it is indeed difficult to rely on collective help for self-built housing, a certain amount of building materials and funds shall be arranged to help solve it in accordance with state regulations; (two) during the service period, those who have won the second class (including the second class, the same below) shall be arranged to work; (three) to have certain expertise, should be recommended to the relevant departments; (four) when recruiting workers from rural areas, all employers should give priority to the employment of demobilized conscripts under the same conditions. Due care should be given to demobilized conscripts and female demobilized conscripts who have won the third-class merit citation and served beyond the time limit during their service. Ninth demobilized conscripts whose original registered permanent residence is in cities and towns, who did not take part in the work before serving, shall be assigned by the state in a unified way, and the tasks shall be assigned according to the system, and the receiving units shall make proper arrangements. The specific placement shall be handled according to the following provisions: (1) Before the demobilized conscripts return to the original collection place every year, the provinces, autonomous regions and municipalities directly under the Central Government shall issue the pre-allocated labor indicators, and the demobilized conscripts shall be placed first after returning to the original collection place, and shall be settled uniformly after the national plan is issued; (two) in the army to obtain the honorary title awarded by units above the military region (including the military region), in the arrangement of work should give priority to my volunteers; (three) in the army won the third class merit and extended service, in the arrangement of work, when conditions permit, should take care of my specialty and volunteer; (four) in the army has cultivated a certain specialty and expertise, in the arrangement of work, should try to do professional counterparts; (5) I asked to leave the army halfway without justifiable reasons; Being expelled from the army or being expelled from the army; If a criminal offence (except negligent crime) is committed in the army or during the period to be arranged after retirement and is sentenced to fixed-term imprisonment or above, the placement agency for veterans shall not be responsible for arranging the work, and it shall be treated as a social unemployed person. Article 10 Second-class and third-class disabled revolutionary servicemen who were originally registered in cities and towns because of war or work-related disability shall be arranged by the veterans resettlement institutions in the original collection place within their capabilities. Originally from agricultural registered permanent residence, the original collection place has conditions, and you can arrange appropriate work in enterprises and institutions; Unable to arrange, in accordance with the provisions of the additional disability pension, to protect their lives. Eleventh conscripts who were full-time employees of state organs, people's organizations, enterprises and institutions before enlisting in the army shall, in principle, return to their original units to resume work after retiring. If you can't work for eight hours due to disability or illness, the original work unit should make proper arrangements according to the principle of arranging ordinary staff in the same situation. If the original work unit of demobilized conscripts is revoked or merged, the higher authorities or the merged units shall be responsible for the resettlement. Twelfth conscripts who were not graduates of schools (including secondary specialized schools and technical schools) before joining the army, and asked to continue their studies after retirement, can be appropriately relaxed if they meet the learning conditions. The original school should allow him to return to school next semester after discharge. If the original school has been revoked, merged or it is really difficult to resume studying in the original school for other reasons, I or the original school may apply to the education department at or above the county level to arrange for it to study in the corresponding school. Thirteenth demobilized conscripts to apply for colleges and secondary specialized schools, under the same conditions as other candidates, give priority to admission. Article 14 If the home address changes during the service period, and it is required to settle in the parents' place when discharged from the army, it shall be approved by the unit where the parents belong and the local public security organ. Unless otherwise stipulated by the state. Article 15 The length of service of conscripts in active service shall be ten months, calculated on an annual basis, from the date when the military service organ approves their discharge from active service to the date when the troops approve their discharge from active service. After leaving the army, those who are newly assigned to participate in the work, their length of military service and the time to be assigned should be calculated as continuous service. Before joining the army, he was an employee of state organs, enterprises and institutions. Their length of service and length of military service before enlistment, together with the time to be allocated, are calculated as continuous length of service and enjoy the same treatment as the employees of this unit. Sixteenth demobilized conscripts do not report for duty six months after receiving the notice of work arrangement. After repeated education, the placement agency for veterans is no longer responsible for work arrangement, and the local people's government will treat them as unemployed people.