Legal basis: People's Republic of China (PRC) Employment Promotion Law.
Article 16 The state establishes and improves the unemployment insurance system, guarantees the basic livelihood of the unemployed according to law, and promotes the employment of the unemployed.
Article 17. The state encourages enterprises to create jobs, supports the employment of the unemployed and the disabled, and gives tax incentives to the following enterprises and personnel according to law:
(a) enterprises that absorb unemployed people who meet the conditions prescribed by the state;
(2) Small and medium-sized enterprises founded by unemployed people;
(three) according to the provisions of the proportion of the disabled or centralized use of enterprises;
(4) Unemployed persons who are engaged in self-employment and meet the conditions prescribed by the state;
(5) Persons with disabilities engaged in self-employment;
(six) other enterprises and personnel in the State Council to give tax incentives.