Urgent! Ask disabled people whether they can get industrial and commercial tax concessions when doing business.

Different localities have different specific provisions on preferential policies for the disabled. For details, please consult the local tax and industrial and commercial departments: The following are the relevant national regulations, which I hope will help you.

Expand the scope of application of preferential tax policies for the employment of the disabled.

It is understood that the Ministry of Finance of China and State Taxation Administration of The People's Republic of China recently issued the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Preferential Tax Policies for Promoting the Employment of Disabled Persons (hereinafter referred to as the Notice), and decided to uniformly implement the adjusted tax policies for promoting the employment of disabled persons nationwide from July 1 this year. After the release of the policy, many enterprises have called or come to the tax department to understand the preferential policies. Mr. Liu, who just opened a toy factory this year, told reporters that the toy factory has many piecemeal and simple jobs. If you hire trained disabled people, it should all be completed. This not only solves their livelihood, but also saves a lot of expenses for enterprises. Recently, Guangzhou local taxation department has made a detailed interpretation of this policy.

The "four disabled" personnel were expanded to "six disabled" personnel, and the welfare enterprises were expanded to ownership enterprises.

It is understood that according to the adjusted policy, the "four disabled" people (blind, deaf, dumb and physically disabled) who currently enjoy preferential tax provisions will be expanded to "six disabled" people, and new people with intellectual disabilities and mental disabilities will be added. Enterprises enjoying preferential tax treatment for the employment of the disabled are expanded from the existing state-owned and collective welfare enterprises organized by civil affairs departments, street and township governments to enterprises of various ownership set up by various social investment entities, and private enterprises and foreign-funded enterprises are included in the scope of application.

In terms of value-added tax or business tax, the tax authorities should refund value-added tax or reduce business tax on the basis of quota according to the actual number of disabled people placed by the unit. The specific limit of the annual refundable value-added tax or business tax reduction for each disabled person shall be determined according to 6 times of the minimum wage standard applicable to the district and county where the unit is located, but the maximum shall not exceed 35,000 yuan per person per year. In other words, the more disabled people are placed, the more tax can be deducted. For example, an enterprise has 200 employees, assuming that more than 25% of the total number of employees (that is, 50 employees) are placed according to regulations, you can enjoy the preferential treatment of turnover tax. If the maximum amount of each disabled person is 35,000 yuan per year, and 50 people are calculated, the turnover tax can be reduced by 6,543.8+0.75 million yuan a year. Units that concurrently engage in value-added tax and business tax can choose one of two ways: "returning value-added tax" or "reducing and exempting business tax", but it shall not be changed within one year after the choice.

"If a unit has both laid-off workers and re-employed workers, can it enjoy the preferential policies for laid-off workers and disabled people together?" The tax official replied: For taxpayers who are laid off and re-employed, demobilized cadres, dependents of the army, etc., both preferential tax policies for promoting the employment of the disabled and preferential tax policies for supporting employment can be applied, but they can choose to apply the most preferential policies, but they cannot be implemented cumulatively. In other words, if the resettlement unit is already enjoying the preferential policies for laid-off and reemployment, then it can no longer enjoy the preferential policies for the disabled.

In terms of enterprise income tax, the wages actually paid to the disabled by the resettlement unit can be deducted according to the facts before the enterprise income tax, or can be deducted according to 100% of the wages actually paid to the disabled. If the salary plus deduction is greater than the taxable income of this year, the part that does not exceed the taxable income can be deducted, and the part that exceeds it cannot be deducted. Different from the provisions of business tax, resettlement units can enjoy other preferential policies of enterprise income tax while deducting taxable income from wages.

Units that enjoy preferential tax policies must meet five conditions.

In order to ensure the employment of disabled people in relatively equal, the adjusted policy strictly regulates the conditions for units to enjoy preferential tax policies, and adds provisions closely related to the legitimate rights and interests of disabled workers. Resettlement units must meet five conditions to enjoy preferential tax policies:

First, the enterprise must sign a labor contract or service agreement with each disabled person for more than one year (including one year) according to law; Moreover, every disabled person who is placed in the unit actually works in the post. Second, the actual placement of disabled people should account for more than 25% (including 25%) of the total number of employees in this unit, and the actual number of disabled people is above 10 (including 10). The third is to pay social insurance such as basic old-age insurance, basic medical insurance, unemployment insurance and work-related injury insurance in full monthly for each disabled person. Fourth, for every disabled person placed through financial institutions such as banks, he must actually pay no less than the minimum wage standard used by the county (city) where the enterprise is located; Fifth, there must be basic facilities for disabled people to work at their posts.

Individual entrepreneurs with disabilities have many discounts.

According to reports, in addition to the tax incentives for enterprises to resettle the disabled, there are more tax incentives for individuals with disabilities to start their own businesses. According to the relevant regulations, individuals with disabilities who provide services to the society can be exempted from business tax. Wages and salaries obtained by individuals with disabilities, income from the production and operation of individual industrial and commercial households, income from the contracted lease operation of enterprises and institutions, income from labor remuneration, remuneration for manuscripts and royalties. Individual income tax can be reduced or exempted in accordance with the scope and time limit stipulated by the provincial people's government, as follows:

Salary income: determined according to my salary income in the previous year. If the total income from wages and salaries in the previous year does not exceed 60,000 yuan (including 60,000 yuan), the tax will be reduced by 50%; If the total wage income in the previous year was 60,000 yuan to100,000 yuan (including100,000 yuan), the tax will be reduced by 40%; The total wage and salary income in the previous year was100000 yuan to150000 yuan (inclusive), a decrease of 30%; The total wage and salary income in the previous year was150,000 yuan to 200,000 yuan (including 200,000 yuan), a decrease of 20%; If the total income from wages and salaries in the previous year exceeded 200,000 yuan, it will be reduced by 10%. If the same income of the disabled person exceeds the above income range, the full refund shall be based on the reduction ratio and shall not be calculated in sections.

For the disabled newly recruited in that year, if the total wage income of the previous year is not used as reference data, the personal income tax will be reduced by 30% this year.

Income from labor remuneration, royalties: personal income tax is reduced by 50% according to the taxable amount. The taxable amount of the income from remuneration may be calculated in accordance with the provisions of the individual income tax law, and then the expenses shall be deducted in accordance with the provisions of this article.

Income from the production and operation of individual industrial and commercial households, income from contracted operation and lease operation of enterprises and institutions, and income from the establishment of individual-owned enterprises and partnerships by individuals shall be reduced according to different circumstances: if the annual taxable income is less than 30,000 yuan (including 30,000 yuan), the personal income tax shall be reduced by 100% according to the taxable amount; If the annual taxable income is 30,000-50,000 yuan (including 50,000 yuan), the personal income tax shall be reduced by 50% according to the taxable amount; If the annual taxable income exceeds 50,000 yuan, no relief or care will be given.

Investors of individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises who have been approved to pay individual income tax can also enjoy this treatment.

Guangzhou local tax said: The adjusted preferential tax policy for employment of disabled people pays more attention to the rights and interests of disabled people and the actual interests of resettlement units, which is of great significance to promoting equal employment of disabled people in society and promoting social harmony.