1. If certain conditions are met, the tax authorities will refund the value-added tax according to the number of disabled people actually placed by the unit. Please refer to Caishui No.200792 for specific requirements.
2. For processing enterprises in commercial enterprises, service-oriented enterprises, labor employment service enterprises, and street community processing small business entities, they have been newly recruited in the employment service agencies of the human resources and social security departments for more than half a year and signed labor contracts with them for more than 1 year with their employment and entrepreneurship certificates, and paid social insurance premiums according to law.
Within three years, the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax concessions will be deducted in turn according to the actual number of recruits.
The quota standard is 4000 yuan per person per year, with a maximum increase of 30%. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government may, according to the actual situation in the region, determine specific quota standards within this scope and report them to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. For specific requirements, see Annex III of Caishui No.20 1636.
According to Su Caishui [2065 438+06] 1 1, the provincial quota standard rises by 30%, that is, the quota standard is 5200 yuan per person per year.
3. If an enterprise arranges disabled persons, it may add 100% of the wages paid to disabled employees when calculating the taxable income on the basis of actual deduction of the wages paid to disabled employees.
Extended data:
When calculating the taxable income, you can enjoy the actual deduction and additional deduction of 100% of the salary of disabled employees.
People's Republic of China (PRC) enterprise income tax law
Article 30 The following expenses of an enterprise may be added and deducted when calculating the taxable income:
(a) research and development expenses incurred in the development of new technologies, new products and new processes;
(two) the wages paid by the disabled and other employed persons encouraged by the state.
Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law
Article 96 The term "additional deduction of wages paid by enterprises to resettle the disabled" mentioned in Item (2) of Article 30 of the Enterprise Income Tax Law refers to the deduction of wages paid to disabled employees on the basis of actual deduction. 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.
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Preferential Enterprise Income Tax Policies for Resettlement of Disabled Persons (No.70 [2009] of Caishui), wages paid by enterprises for resettlement of disabled persons and other employed persons encouraged by the state can be deducted.
Wuxi Municipal People's Government-Tax reduction or preferential treatment for enterprises to recruit disabled people