The problem of recruiting disabled people in Wuxi enterprises

People's Republic of China (PRC) State Taxation Bureau Ministry of Civil Affairs China Disabled Persons' Federation

Notice on the measures for the collection and management of preferential tax policies for promoting the employment of disabled people

Guo Shui Fa [2007] No.67

The State Taxation Bureau, Local Taxation Bureau, Civil Affairs Department (bureau) and Disabled Persons' Federation of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

According to the relevant provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Promoting Preferential Tax Policies for the Employment of Disabled Persons (Caishui [2007] No.92) and the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Measures for the Administration of Tax Relief (Trial) (Guo Shui Fa [2005]129), the specific measures for the collection and management of preferential tax policies for the employment of disabled persons are hereby clarified as follows:

I. Qualification determination

(1) appraisal department

The preferential tax policies stipulated in Articles 1 and 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Promoting the Employment of Disabled Persons (Caishuizi [2007] No.92) are applicable. Employers that meet the requirements of welfare enterprises have placed more than 25% (including 25%) of disabled people, and the number of disabled employees is not less than 10, and should first apply to the civil affairs department of the local people's government at or above the county level.

Massage institutions for the blind, occupational therapy institutions and other employers who centrally place disabled persons shall apply to the local county-level disabled persons' federation for recognition before applying to the tax authorities to enjoy the preferential tax policies stipulated in Articles 1 and 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Promoting Preferential Tax Policies for the Employment of Disabled Persons (Caishuizi [2007] No.92).

Other units that apply the preferential tax policies stipulated in Articles 1 and 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Promoting the Employment of Disabled Persons (Caishui [2007] No.92) may apply directly to the tax authorities.

(2) The determined items

The civil affairs department and the Disabled Persons' Federation shall, according to the conditions stipulated in Item (2) and Item (5) of Article 5 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Promoting Preferential Tax Policies for the Employment of Disabled Persons (No.92 [2007] of Caishui Zi), examine and determine the proportion of units listed in the preceding paragraph that have placed disabled persons and whether they have the conditions for placing disabled persons, and issue a written examination and determination opinion to the applicant.

The authenticity of disabled soldiers's "People's Republic of China (PRC) Disabled Witness" and "People's Republic of China (PRC) Disabled Witness" shall be examined by the Disabled Persons' Federation and the civil affairs department respectively.

The specific audit management measures shall be formulated separately by the Ministry of Civil Affairs and the China Disabled Persons' Federation in consultation with relevant departments.

(three) the local civil affairs departments and the Disabled Persons' Federation shall not directly or indirectly charge any fees to the units applying for evaluation in the evaluation work. Where the accreditation department collects fees from the units applying for accreditation, the units specified in the first two paragraphs of Item (1) of this article may directly apply to the competent tax authorities for tax reduction or exemption without accreditation.

Two. Application and approval of tax reduction or exemption

(1) Units recognized by the civil affairs department or the Disabled Persons' Federation (hereinafter referred to as "taxpayers") may apply to the competent tax authorities for tax reduction or exemption, and submit the following materials:

1. For taxpayers recognized by the civil affairs department or the Disabled Persons' Federation, the above departments shall issue written examination and confirmation opinions;

2 labor contract or service agreement signed by the taxpayer and the disabled (copy);

3. Taxpayers pay social insurance premiums for the disabled;

4. Taxpayers actually pay wages to the disabled through banks and other financial institutions;

5. Other materials required by the competent tax authorities.

(2) Units that do not need to be recognized by the civil affairs department or the Disabled Persons' Federation, and units specified in Item (3) of Article 1 of this Notice (hereinafter referred to as "taxpayers") may apply to the competent tax authorities for tax reduction or exemption, and submit the following materials:

1. Labor contract or service agreement signed by the taxpayer and the disabled (copy);

2. Taxpayers pay social insurance premiums for the disabled;

3. Taxpayers actually pay wages to the disabled through banks and other financial institutions;

4. Other materials required by the competent tax authorities.

(3) Individuals with disabilities (hereinafter referred to as "taxpayers") who apply to enjoy the preferential tax policies stipulated in Articles 3 and 4 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Promoting the Employment of Disabled Persons (Caishui [2007] No.92) shall directly apply to the competent tax authorities for tax reduction or exemption.

(four) the application for tax reduction or exemption shall be accepted by the tax service department of the tax authorities and transmitted internally to the competent examination and approval department for examination and approval. The examination and approval department shall, according to the conditions stipulated in Article 5 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Promoting Preferential Tax Policies for the Employment of Disabled Persons (Cai Shui [2007] No.92) and the written examination opinions issued by the civil affairs department and the Disabled Persons' Federation, issue the examination and approval opinions on tax reduction and exemption.

The examination and approval department for tax reduction and exemption only conducts written examination and confirmation on the written examination and confirmation opinions issued by the civil affairs department or the Disabled Persons' Federation, but if it is found that the written examination and confirmation opinions issued by the civil affairs department or the Disabled Persons' Federation are wrong in daily inspection or inspection, it shall make specific treatment in accordance with the relevant provisions of the Measures for the Administration of Tax Reduction and Exemption (for Trial Implementation).

If the taxpayer's income tax is levied by other tax authorities, the competent tax authorities shall send a copy of the examination and approval opinions to the competent tax authorities for income tax, and the competent tax authorities for income tax will not conduct separate examination and approval.

(five) the competent tax authorities may request the local civil affairs department or the Disabled Persons' Federation to examine and confirm the authenticity of the disabled persons' card when accepting the application for tax reduction or exemption in items (two) and (three) of this article.

Three. Tax refund and reduction measures

(a) value-added tax and business tax

Value-added tax will 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. If the value-added tax paid in the current month is insufficient, it can be refunded in the value-added tax paid in the current year, and if it is still insufficient, it can be refunded in the next month. 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. If the taxpayer's tax payable in the current year is insufficient for tax refund, it shall not be carried forward to the next year for tax refund. The value-added tax payable by taxpayers in the current month is calculated according to the following formula:

Value-added tax refundable in the current month = the number of disabled people actually placed by the taxpayer in the current month × the specific amount of value-added tax refundable for each disabled person per year determined by the tax authorities at or above the county level ÷ 12. The business tax is reduced monthly. The competent tax authorities shall reduce or exempt business tax on a monthly basis. If the business tax payable in the current month is insufficient, it shall not be carried forward to the next month for reduction or exemption. Taxpayers should reduce business tax in the current month according to the following formula:

Business tax should be reduced in the current month = the number of disabled people actually placed by the taxpayer in the current month × the specific limit of annual business tax reduction for each disabled person determined by the tax authorities at or above the county level ÷ 12 Taxpayers who run business tax "service industry" and other tax items can only reduce the taxable amount of "service industry" tax items and services; If the service tax payable in the "service industry" tax item is not enough to be deducted, it shall not be deducted from the service tax payable in other tax items.

Taxpayers who pay value-added tax or business tax shall, after obtaining the examination and approval opinions of the competent tax authorities, apply in writing for refund or reduction of value-added tax or business tax together with the tax return from the following month.

The proportion of taxpayers who meet the conditions of tax reduction and exemption who actually resettle disabled persons 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.

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.

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.

(2) Income tax

1. For taxpayers who meet the conditions stipulated in Articles 2, 3 and 4 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Preferential Tax Policies for Promoting the Employment of Disabled Persons (Caishui [2007] No.92), the competent tax authorities shall implement preferential tax policies in accordance with relevant regulations.

2. The enterprise income tax of the former welfare enterprise from June 65438+1 October 1 to July 20071can still be reduced or exempted according to the original provisions, and the calculation method is as follows:

Original welfare enterprises exempted from enterprise income tax according to regulations, from June 2007 to July 2007, 5438+ 10 1 taxable income = (taxable income of enterprise income tax in 2007 ÷ 1 2) × 6.

The taxable income of the original welfare enterprises, which is entitled to 50% enterprise income tax, was reduced from 65438+ 10/in June 2007 to 1 = (taxable income of enterprise income tax in 200712/2) × 6.

The taxable income of enterprise income tax in 2007 should be calculated according to the original provisions, excluding the deduction of wages of disabled employees in welfare enterprises.

3. The local tax authorities shall adjust the local prepayment amount of enterprise income tax according to the adjustment of this policy and relevant regulations.

Four. Change statement

(1) If the number of disabled persons or employees actually placed by taxpayers changes, but they still meet the conditions of tax refund or tax reduction and exemption, they shall re-apply for identification and approval according to the changes in Articles 1 and 2 of this Notice.

(2) Taxpayers who no longer meet the conditions for tax refund or tax reduction or exemption due to changes in the number of disabled people or employees on the job shall report to the competent tax authorities within 15 working days from the date of change.

Verb (abbreviation for verb) supervision and management

(a) the competent tax authorities should strengthen daily supervision and management, in conjunction with the civil affairs department, the Disabled Persons' Federation to establish an annual inspection system. Taxpayers who do not meet the conditions for tax refund (reduction) shall be disqualified from tax refund (reduction), and the tax refunded (reduced) during the tax refund (reduction) period shall be recovered and punished in accordance with the relevant provisions of the Tax Administration Law.

To take the conditions stipulated in Article 5 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Promoting the Employment of Disabled Persons (Caishui [2007] No.92) to defraud the preferential tax policies, once verified, the competent tax authorities shall recover the tax defrauded and cancel their application for enjoying the preferential tax policies stipulated in the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Promoting the Employment of Disabled Persons (Caishui [2007] No.92) within three years.

(two) the tax authorities and taxpayers should establish a special management ledger. Before the revision of the collection and management software, the competent tax authorities and taxpayers should establish a special management ledger to dynamically grasp the taxpayer's annual tax refund (exemption) limit and the changes in the disabled.

(3) Local tax authorities should strengthen communication with civil affairs departments, labor and social security departments, disabled persons' federations and other relevant departments, and gradually establish and improve the information comparison and verification mechanism with the issuing departments. Establish a joint departmental meeting system, strengthen coordination and guidance on this work, solve problems in time, and ensure the smooth progress of this work.

This notice shall be implemented as of July 1 2007, and all taxpayers applying the original policy shall follow the provisions of this notice. The tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning may formulate specific implementation measures according to the spirit of this Notice.

People's Republic of China (PRC) State Taxation Bureau Ministry of Civil Affairs China Disabled Persons' Federation

June 2007 15