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How much tax can a disability certificate reduce for enterprises in a year?
How much tax can a disability certificate exempt the factory from a year? If it is not a welfare factory, arranging a disabled person can only reduce the employment security fund for the disabled, but it is not tax-free. Good luck!
How much tax relief can people with disability certificates help enterprises? There are two tax incentives for enterprises to arrange employment for the disabled:
I. VAT refund or business tax reduction and exemption policy (VAT refund after VAT reform)
According to the Notice of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) Ministry of Finance on Preferential Tax Policies for Promoting the Employment of Disabled Persons (No.92 [2007] of the Ministry of Finance), the tax authorities implement the method of actually resettling disabled persons according to the number of units, and refund the value-added tax or reduce the business tax when collecting.
According to the local minimum wage standard 6 times, but the maximum shall not exceed 35 thousand yuan per person per year.
Second, the enterprise income tax policy for the placement of disabled units
(1) If an enterprise arranges disabled persons, it may add 100% of the wages paid to disabled employees for deduction when calculating the taxable income.
Allow enterprises to calculate and deduct the wages paid to disabled employees according to the facts when prepaying enterprise income tax; At the end of the year, when making annual declaration and final settlement of enterprise income tax, additional deduction shall be calculated in accordance with the provisions of the first paragraph of this article.
(2) The relevant provisions of the Law of the People's Republic of China on the Protection of Disabled Persons shall apply to the scope of disabled persons.
(3) An enterprise enjoying the deduction of 100% of the wages of disabled employees shall meet the following conditions at the same time:
1, sign a labor contract or service agreement with every disabled person who has been placed 1 year or more, and every disabled person who has been placed has actually worked in the enterprise.
2. Every time a disabled person is placed, social insurance such as basic old-age insurance, basic medical insurance, unemployment insurance and industrial injury insurance provided by the people in the districts and counties where the enterprise is located has been paid in full monthly.
3, through banks and other financial institutions on a regular basis to the placement of each disabled person actually pay not less than the minimum wage standard approved by the provincial people * * * applicable to the county where the enterprise is located.
4, with the basic facilities for the placement of the disabled.
(4) The enterprise shall, at the end of the year, submit to the competent tax authorities the relevant materials specified in Article 4 of this notice, the list of disabled employees who have been placed, the copy of China Disabled Persons' Card or China Disabled Persons' Card (1 Grade to Grade 8) and other materials required by the competent tax authorities to enjoy the enterprise income tax plus deduction.
(5) After the final settlement of the enterprise, the competent tax authorities shall verify the deduction of enterprise income tax for the disabled when conducting daily management, tax assessment and tax inspection of the enterprise.
Can the third-level disability certificate-handling enterprises be reduced or exempted? Preferential tax policies for disabled entrepreneurs
1
Business tax: services provided by disabled people to the society by using their own skills are exempt from business tax.
Urban maintenance and construction tax: urban maintenance and construction tax includes value-added tax, consumption tax and business tax. Therefore, those who are exempt from value-added tax, consumption tax and business tax are exempt from urban maintenance and construction tax.
Enterprise income tax: for social welfare factories run by civil affairs departments and social welfare production units that have not been transferred from sub-district offices halfway, if the "four disabled" personnel account for more than 35% of the total number of production personnel, enterprise income tax will be temporarily exempted. Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel, but it does not reach 35%, the enterprise income tax will be levied by half.
Personal income tax: with the approval of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, personal income tax may be reduced.
5. Urban land use tax: urban land use tax shall be exempted if a certain proportion of land is used by welfare factories organized by civil affairs departments to resettle the disabled. Vehicle and vessel use tax. Special vehicles for the disabled are exempt from vehicle and vessel use tax.
What fees can private enterprises reduce with disability certificates? Can the disability certificate make the company (less than 50 people) pay less and less money a year? . . . can
How much electricity is reduced or exempted for the disability certificate every month varies from place to place. You have to ask the electric power bureau, but it seems that I have never heard of the saying that the disability certificate can reduce the electricity bill. In some places, disabled people can enjoy relevant subsidies.
Can I reduce the property fee if I have a disability certificate? Now I wish all 10 children have diabetes, and the prevalence of this disease is almost catching up with beriberi and hemorrhoids. Uremia has never heard of property fee reduction, and diabetes is even more impossible.
As for disability, it depends on the degree of disability, right? Moreover, disability is mainly based on applying for state subsidies. If you are subsidized, there is naturally nothing to reduce.
How much can I get a disability certificate for a month? You can't get money with a simple disability certificate.
How much is the second-class disability certificate a year? No money for the second-class disability certificate.
People who can't live because of physical disability,
You can apply for civil assistance, or you can apply for subsistence allowances.
hello
There is no clear subsidy in the country ~ local policies are different! You can consult the local Disabled Persons' Federation or the Civil Affairs Bureau.
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