Legal analysis: For the units and individual industrial and commercial households (hereinafter referred to as taxpayers) that resettle the disabled, the tax authorities will implement the value-added tax according to the number of disabled people resettled by taxpayers, and the amount will be refunded upon collection. The specific limit of the monthly refundable value-added tax shall be determined by the tax authorities at or above the county level according to four times the monthly minimum wage standard approved by the people's governments of provinces (including autonomous regions, municipalities directly under the central government and cities with separate plans) which is applicable to the counties (including county-level cities and banners) where the taxpayers are located. If the value-added tax paid in a tax period is insufficient to be refunded, it can be refunded in the balance of the value-added tax paid in the previous tax period within this tax year after deducting the refunded value-added tax. If it is still insufficient to be refunded, it can be returned in the later tax period within this tax year, but it can not be returned in the later year. If the tax payment period is not monthly, the VAT can only be refunded in the eligible month.

Legal basis: Annex 3 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36) Provisions on the Transition Policy of Changing Business Tax to Value-added Tax. Article 1 The tax authorities shall implement the method of collecting and refunding the value-added tax immediately according to the number of disabled people placed by taxpayers. The specific monthly refundable value-added tax limit for each disabled person is determined by the tax authorities at or above the county level according to four times the monthly minimum wage standard approved by the people's governments of provinces (including autonomous regions, municipalities directly under the central government and cities with separate plans, the same below) which is applicable in the districts and counties where the taxpayers are located.