What special preferential treatment does the state have for companies or enterprises to recruit disabled people?

In June 2007, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued the Notice on Tax Preferential Policies for Promoting the Employment of Disabled Persons, which made an overall adjustment to the preferential policies for disabled persons, expanded the scope of beneficiary enterprises, and increased the number and categories of disabled persons. The change of preferential tax policies has strengthened the protection of the legitimate rights and interests of disabled workers, and defined the cycle and method of tax refund and reduction. In this paper, combined with two articles, Guo Shui Fa [2007] No.67 and Cai Shui [2007] No.92, according to the operation steps, I hope to promote the specific application of the policy. 2 by the local county disabled persons' Federation to apply for recognition of the unit (refers to the blind massage institutions, industrial injury treatment institutions and other centralized placement of the disabled units). 3. Other units may apply directly to the tax authorities. What other units refer to is not clear in the document. The document clearly states the units enjoying tax refund, tax exemption and additional deduction: the units enjoying value-added tax and business tax concessions refer to enterprises (including sole proprietorship enterprises, partnerships and self-employed households), institutions, social organizations and private non-enterprise units registered in tax. The subjects who enjoy preferential income tax refer to enterprises (excluding sole proprietorship enterprises, partnerships and self-employed households), institutions, social organizations and private non-enterprise units that have been registered in tax. 4. If the accreditation department (civil affairs and the Disabled Persons' Federation) collects fees from the units applying for accreditation, the units mentioned in Item 1.2 of the preceding paragraph may directly apply to the competent tax authorities for tax reduction or exemption without accreditation. II. Materials required for the accreditation of welfare enterprises: Article 6 of the Notice of the Ministry of Civil Affairs on Printing and Distributing the Measures for the Accreditation of Welfare Enterprises stipulates: "An enterprise applying for the accreditation of welfare enterprises shall submit the following materials to the accreditation authority: (1) An application for the accreditation of welfare enterprises; (2) A copy of the business license and tax registration certificate of the enterprise; (3) A feasibility report suitable for the employment of the disabled; (four) a copy of the labor contract signed between the enterprise and each disabled employee; (five) the proof materials of the total number of employees in the enterprise; (6) Disabled employee People's Republic of China (PRC) Disabled Card or People's Republic of China (PRC) Disabled Card (1 to 8); (seven) proof that the enterprise pays wages to each disabled employee through banks and other financial institutions; (eight) the social insurance fee payment record issued by the social security department for each disabled employee; (9) Job descriptions of disabled employees; (ten) the proof that the internal roads and buildings of the enterprise meet the barrier-free design specifications. Article 7 After receiving the application for accreditation and related materials, the accreditation body shall conduct a review and put forward written opinions within 20 working days from the next day. Article 8 In the process of examination, a certification body may require the issuing institution to examine the authenticity of the certificate for the disabled; If it is necessary to further verify the jobs and barrier-free facilities of disabled employees, two or more staff members shall be assigned to conduct on-site verification. "three. Specific conditions for enterprises to apply for preferential tax policies: 1. Whether the number of disabled people meets the standard. A. The monthly average number of disabled people actually placed should be higher than 25% (including 25%) of the total number of employees in this unit, and the actual number of disabled people placed should be greater than 10 (including 10). 25% and 10 people have a parallel relationship. You can enjoy preferential policies of value-added tax or business tax, and you can also enjoy income tax deduction. B. The monthly average actual placement of disabled persons accounts for less than 25% (excluding 25%) but higher than 1.5% (including 1.5%), and the actual placement of disabled persons exceeds 5 (. 1.5% and 5 employees have a parallel relationship. You can enjoy the prescribed preferential policies for enterprise income tax (plus 100%), but you can't enjoy the prescribed preferential policies for value-added tax or business tax. C. how to calculate the number of disabled employees when increasing or decreasing? Taxpayers newly resettle disabled people from the month after signing labor contracts and paying social insurance such as basic old-age insurance, basic medical insurance, unemployment insurance and industrial injury insurance, and other employees from the month after employment; If the number of disabled persons and other employees decreases, it shall be counted from the next month. * Enterprises organized by special education schools will use interns when calculating the number of employees. Are these interns included in the number of employees? & lt The enterprises run by special education schools as stipulated in Item 7 of Article 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Education Tax Policy (Caishui [2004] No.39) refer to enterprises established to provide internship places for students at school, which are funded and managed by the school, and all the operating income belongs to the school. As long as the above enterprises meet the requirements of [(2) months], the proportion of disabled people in the total number of employees in this unit should be higher than 25% (including 25%). ] conditions, you can enjoy the preferential policies of value-added tax and business tax, income tax plus tax deduction. When calculating the number of employees in this enterprise, this kind of enterprise can also count the full-time students of special education schools who actually work in this enterprise, and also count the above-mentioned students. * Can people with mental disorders be counted as disabled? Persons with intellectual disabilities are allowed to be included in the number of persons with disabilities and enjoy preferential tax policies, which are limited to industrial treatment institutions and other units suitable for the employment of persons with intellectual disabilities. When calculating the number of disabled people, ordinary enterprises do not include intellectual disabled people. The specific scope shall be stipulated by the provincial tax department in conjunction with the finance and civil affairs departments at the same level and the Disabled Persons' Federation. * Persons with disabilities must reach legal age. Persons with disabilities who do not meet the "People's Republic of China (PRC) Labor Law" and the relevant provisions of the working age are not included in the calculation scope of the specified resettlement ratio, tax refund reduction limit and additional deduction. In other words, when calculating the number of disabled people, the disabled people under the legal age should be deducted. Have you paid the insurance according to the regulations? Every time a disabled person is placed, social insurance such as basic old-age insurance, basic medical insurance, unemployment insurance and work-related injury insurance stipulated by the district and county people's government where the unit is located shall be paid in full monthly. 3. Is the salary paid according to the regulations? Through banks and other financial institutions, each disabled person has actually paid a salary not lower than the minimum wage standard approved by the provincial people's government and applicable to the district and county where the unit is located. 4. Whether the employment contract is signed as required. Signed a labor contract or service agreement with each disabled person for more than one year (including one year) according to law, and each disabled person placed in the unit actually worked. 5 whether there are basic facilities for the employment of disabled people. Facilities suitable for the disabled to facilitate their work and activities and ensure their personal safety. In actual work, this article does not set clear standards according to the industry, nor does it have specific requirements for field visits. 4. After the enterprise qualification and specific conditions are met, enter the specific preferential policy selection and tax calculation procedure 1. Other preferential policies apply to value-added tax, and business tax preferential policies apply to tax preferential policies to promote the employment of disabled people. Where tax preferential policies to support employment, such as laid-off re-employment, demobilized cadres and dependents, are applied at the same time, units can choose to apply the most preferential policies, but they cannot be implemented cumulatively. Income tax plus deduction can enjoy other enterprise income tax preferential policies. Such as technology development fee plus deduction. 2 How to determine the value-added tax and business tax? Units that enjoy preferential policies for planting tax and business tax at the same time may choose to refund the value-added tax or reduce the business tax as appropriate. Once selected, it cannot be changed within one year. 3. Calculation of tax refund: (1) Does the sales ratio meet the requirements? Enjoy the preferential value-added tax: the income from producing and selling goods or providing processing, repair and replacement services accounts for 50% of the total income from value-added tax business and business tax business. Excluding production and sales: ① consumption tax taxable goods, ② direct sales of purchased goods (including wholesale and retail of goods), and ③ sales of goods entrusted to other units for processing. To enjoy preferential business tax, the units that need to provide the tax items of "service industry" (except advertising industry) account for 50% of the total income of value-added tax business, and the business tax business is not applicable to the income obtained by providing advertising services ② Business tax taxable services that do not belong to the tax items of "service industry" 4. Is the amount of tax incentives applied for accurate calculation? (including value-added tax, business tax and income tax) The specific limit of annual refund or reduction of value-added tax for each disabled person actually placed shall be approved by the tax authorities at or above the county level according to six times the minimum wage standard approved by the people's government at the provincial level (including autonomous regions, municipalities directly under the Central Government and cities with separate plans) where the unit is located, but the maximum shall not exceed 35,000 yuan per person per year. Value-added tax payable in the current month = the number of disabled persons actually placed by taxpayers in the current month × the specific limit of annual refundable value-added tax for each disabled person determined by tax authorities at or above the county level ÷ 12 The business tax payable in the current month = the number of disabled persons actually placed by taxpayers in the current month × the specific limit of refundable business tax for each disabled person determined by tax authorities at or above the county level every year ÷ 12 The value-added tax should be refunded immediately. The competent tax authorities shall refund the value-added tax to taxpayers who meet the conditions of tax reduction or exemption on a monthly basis. Attention should be paid to the following issues: (1) Definition of time. If the value-added tax paid in the current month is insufficient for tax refund, it can be refunded in the value-added tax paid in that year, and if it is still insufficient for tax refund, it can be carried forward to the next month of that year. Shall not be carried forward to the next year for refund. From this point of view, the VAT refund is basically in monthly intervals, which can be carried forward to previous or future months, but not across years. Business tax is reduced monthly. If the business tax payable this month is insufficient, it can be carried forward to the following month for reduction and exemption, but it cannot be refunded from the business tax paid last month. (2) Determination of tax refund: If the tax payable in that year is lower than the approved annual tax refund limit, it shall be limited to the tax payable in that year; If the tax payable in that year is greater than the approved annual tax refund limit, it shall be limited to the approved annual tax refund amount. Taxpayers engaged in business tax "service industry" taxable services and other taxable services can only reduce the taxable amount of "service industry" taxable services; If the service tax payable under the "service industry" tax item is insufficient for deduction, it shall not be deducted from the service tax payable under other tax items. (3) Income tax: 65,438+000% of the salary actually paid to the disabled is deducted. If the additional deduction is greater than the taxable income of this year, the part that does not exceed the taxable income may be deducted, and the excess part may not be deducted in this year and subsequent years. Income from VAT refund or business tax reduction or exemption obtained by units in accordance with regulations shall be exempted from enterprise income tax. Loss-making units are not applicable to the above-mentioned method of deducting taxable income from added wages (4) The proportion of taxpayers who meet the conditions of tax reduction and exemption who actually resettle disabled people in the total number of employees shall be calculated on a monthly basis. If the proportion of the current month does not reach 25%, the value-added tax or business tax of the current month will not be refunded (suspended). At the end of the year, the proportion of disabled people actually placed by taxpayers to the total number of employees should be calculated on average. If the average proportion of disabled people does not reach 25% for three months in a tax year, the preferential policies of value-added tax refund, business tax reduction and exemption and enterprise income tax will be cancelled from the following year 1.