What treatment does welfare factory have for disabled workers?

Private welfare enterprises engaged in service industry (excluding advertising industry) shall be exempted from business tax if the disabled account for more than 35% of the production staff of the enterprise. Since 1994, welfare enterprises and school-run enterprises should pay value-added tax, consumption tax and business tax according to regulations.

2. The preferential turnover tax policies enjoyed by the original welfare enterprises and school-run enterprises shall still be retained, and the tax authorities shall adopt the method of first collecting and then returning. That is, welfare enterprises and school-run enterprises truthfully declare within the prescribed tax payment period, fill in tax receipts and remit them to the warehouse. At the same time, the tax authorities will fill in the income refund form and refund the paid taxes to the tax paying enterprises.

3, civil welfare enterprises resettlement "four disabled" personnel accounted for more than 35%, less than 50% of the civil welfare industrial enterprises, the production and sale of VAT taxable goods, whether there is a loss, determined by the State Taxation Bureau at the county level after verification.

Of course, different places have different regulations. For example, according to the new regulations in Zhejiang, the number of disabled people actually arranged by welfare enterprises is tax-free, and a disabled person can be exempted from VAT of 35,000 yuan.