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 increase employment, supports the employment of unemployed people and disabled people, 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.
Article 49 Local people's governments at various levels encourage and support the development of employment training, and help unemployed people to improve their vocational skills and enhance their employability and entrepreneurial ability.