What are the benefits of some enterprises after recruiting disabled people in rural areas?

In recent years, the state has increased its support for the employment of the disabled. As long as it is within the scope of paying value-added tax, business tax and enterprise income tax, it belongs to all enterprises and other units that produce and sell goods or provide processing, repair and replacement services and service industries. They have placed more than 10 people with visual disability, hearing disability, speech disability, physical disability, intellectual disability and mental disability, and those who have placed disabled people who account for 25% or more of the total number of employees in the unit can enjoy a good job. The tax benefits enjoyed by the unit are much higher than the wages and expenses incurred by the placement of the disabled. While the disabled create value for the unit, most units can get additional financial subsidies without paying any fees.

Recruiting disabled employees is not only about caring for vulnerable groups, but also a series of real tax incentives.

1. On the premise of meeting the requirements, the enterprise income tax can be reduced or exempted, and the wages of disabled employees can be deducted by 100%.

For example, if your company recruits a disabled employee, if his salary is 60,000 yuan per year, then when deducting the cost, it can be deducted according to 2 * 6 = 1.2 million yuan, that is, the enterprise income tax can be reduced by 0.3- 1.5 million yuan.

2. Under the premise of meeting the conditions, the employment security fund for the disabled can be paid less or even not, and the resettlement ratio of 1.5% can be exempted.

For example, your company has 38 employees, including a disabled employee. Your company's average salary last year was 80,000, so you can pay 80,000 less residual insurance this year.

3. You can apply for VAT refund on the premise of meeting the conditions, and refund the tax according to the proportion of 4 times the local minimum wage.

For example, if your company arranges disabled employees to account for more than 25% of the total number of employees, and the minimum wage standard of the company in the previous year was 1, and every month was 800 yuan, then you can apply for a VAT refund of 4x 1, 800 = 6, and the maximum monthly salary for each disabled employee is 400 yuan.

Through calculation, it can be seen that under the premise of ensuring the normal production and operation of enterprises, recruiting disabled employees can reduce the tax burden of enterprises to some extent.