(2) Preferential import tariff policies. According to the spirit of the Notice of the General Administration of Customs on Implementation (No.544 of the Department of Taxation [1997]), welfare enterprises can enjoy the preferential policy of exemption from import duties when importing equipment suitable for disabled people (except equipment with restricted imports).
(3) Post subsidies for disabled workers. According to the spirit of the document "Notice on Printing and Distributing the Interim Measures for Employers to Arrange Employment Subsidies for Disabled Persons in Beijing" (J.F. [2009] No.24), combined with the signing of labor (employment) contracts by disabled employees, welfare enterprises give subsidies according to the standard of 3,000 yuan or 5,000 yuan per disabled employee per year. Post subsidies are used for wages, welfare, social insurance, labor protection and barrier-free facilities construction of disabled employees.
Here is a brief introduction to the relevant preferential policies.
Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Tax Policies for Promoting the Employment of Disabled Persons [2007] No.92 Notice of the Ministry of Civil Affairs on Forwarding the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Tax Policies for Promoting the Employment of Disabled Persons
Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Preferential Tax Policies for Promoting the Employment of Disabled Persons (No.92 [2007] of Caishui).
All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to give full play to the role of tax policy in promoting the employment of the disabled and further protect their vital interests, with the approval of the State Council and the consent of the Ministry of Civil Affairs and the China Disabled Persons' Federation, it is decided to implement a new preferential tax policy for promoting the employment of the disabled in the whole country. The relevant policies are hereby notified as follows:
First, the value-added tax and business tax policies for the disabled units.
For the units that place disabled people, the tax authorities shall implement the measures for the actual placement of disabled people, and refund the value-added tax or reduce the business tax when collecting the quota.
(1) The specific amount of VAT refund or business tax reduction for each disabled person actually placed shall be determined by the tax authorities at or above the county level according to six times the minimum wage standard approved by the people's government at the provincial level (including autonomous regions, municipalities directly under the Central Government and cities with separate plans) where the unit is located, but the maximum amount shall not exceed 35,000 yuan per person per year.
(2) The competent tax authorities shall refund the VAT on a monthly basis. If the value-added tax paid this month is insufficient, the value-added tax paid last month can be refunded in the balance after deducting the value-added tax refunded this year (referring to the tax year, the same below). If it is still not enough to be returned, it can be carried forward to the next month in this year. The competent local tax authorities shall reduce or exempt business tax on a monthly basis. If the business tax payable this month is insufficient, it can be carried forward to the next month of this year for deduction, but it shall not be refunded from the business tax paid last month.
(3) The above-mentioned preferential VAT policies are only applicable to units that produce and sell goods or provide processing, repair and replacement services, which account for 50% of the total income of VAT business and business tax business, but they are not applicable to the income from the production and sale of consumption tax taxable goods, direct sales of purchased goods (including wholesale and retail goods) and sales of goods processed by entrusted units. The above-mentioned preferential business tax policies are only applicable to units providing services (except advertising) whose income accounts for 50% of the total income of value-added tax business and business tax business, but they are not applicable to the income obtained by the above-mentioned units from providing advertising services and business tax taxable services that are not services.
Units shall separately account for the sales income or operating income of the above-mentioned businesses enjoying preferential tax policies and businesses not enjoying preferential tax policies. If it cannot be accounted for separately, it shall not enjoy the preferential policies of value-added tax or business tax stipulated in this notice.
(4) Units that concurrently enjoy the preferential tax policies for value-added tax and business tax stipulated in this Notice may choose to refund the value-added tax or reduce the business tax at their own discretion, and once they choose, they shall not change it within one year.
(5) Where the preferential tax policies for promoting the employment of the disabled are applicable as well as the preferential tax policies for supporting the employment of laid-off and re-employed, demobilized cadres and dependents, the unit may choose to apply the most preferential policies, but it cannot be implemented cumulatively.
(6) The units mentioned in this article refer to enterprises (including sole proprietorship enterprises, partnerships and self-employed households), institutions, social organizations and private non-enterprise units that have passed tax registration.
Second, the enterprise income tax policy for the placement of disabled units
(a) the wages actually paid by the unit to the disabled can be deducted according to the facts before the enterprise income tax, and can be deducted according to 100% of the wages actually paid to the disabled.
If the wages actually paid by the unit to the disabled exceed the taxable income of this year, the part that does not exceed the taxable income can be deducted, and the part that exceeds this year and subsequent years cannot be deducted. Loss-making units are not applicable to the above method of deducting taxable income from added wages.
Units can enjoy other preferential enterprise income tax policies while implementing the above-mentioned method of deducting taxable income from wages.
(2) Income from VAT refund or business tax reduction or exemption obtained by the unit in accordance with the provisions of Article 1 shall be exempted from enterprise income tax.
(3) The units mentioned in this article refer to enterprises (excluding sole proprietorship enterprises, partnerships and self-employed households), institutions, social organizations and private non-enterprise units that have passed tax registration.
Three. Value-added tax and business tax policies for individual employment of disabled people
(1) According to Item (2) of Article 6 of the Provisional Regulations of the People's Republic of China on Business Tax (the State Council OrderNo. 136) and Article 26 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax ((93) Caifuzi No.40), the services provided by individuals with disabilities to the society are exempted from business tax.
(II) According to Article 3 of the Notice of the Ministry of Finance on Adjusting the VAT Rate of Agricultural Products and Exempting Some Items from VAT in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) ([94] Caishuizi No.004), the processing, repair and replacement services provided by individuals with disabilities are exempted from VAT.
Four. Personal income tax policy for individual employment of disabled people
According to Article 5 of the Individual Income Tax Law of People's Republic of China (PRC) (Decree No.44 of the President) and Article 16 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (Decree No.0/42 of the State Council), the individual income tax on the labor income obtained by individuals with disabilities shall be reduced according to the reduction range and period stipulated by the people's government of provinces (excluding cities with separate plans). The specific income items are: income from wages and salaries, income from production and operation of individual industrial and commercial households, income from contracted leasing operation of enterprises and institutions, income from labor remuneration and income from royalties.
Five, enjoy the preferential tax policy unit conditions
Units (including welfare enterprises, massage institutions for the blind, occupational therapy institutions, etc.) that find employment for the disabled may apply for enjoying the preferential tax policies stipulated in Articles 1 and 2 of this Notice after meeting the following conditions and being recognized by relevant departments:
(a) signed a labor contract or service agreement for more than one year (including one year) with each legally placed disabled person, and each disabled person placed in this unit actually took up his post.
(2) The monthly average number of disabled people actually placed accounts for more than 25% (including 25%) of the total number of employees in this unit, and the actual number of disabled people placed is above 10 (including 10).
The average monthly actual placement of disabled persons accounts for less than 25% (excluding 25%) but more than 1.5% (including 1.5%) of the total number of employees in this unit. If the actual number of disabled persons exceeds 5 (including 5), they can enjoy the preferential enterprise income tax policy stipulated in Item (1) of Article 2 of this notice, but not the preferential enterprise income tax policy stipulated in Article 1 of this notice.
(3) For each disabled person, pay social insurance such as basic old-age insurance, basic medical insurance, unemployment insurance, work-related injury insurance, etc. provided by the people's government of the district or county where the unit is located in full monthly.
(four) through banks and other financial institutions, the actual payment for each disabled person is not lower than the minimum wage standard approved by the provincial people's government and applicable to the district and county where the unit is located.
(five) have the basic facilities for the placement of the disabled.
Six, other relevant provisions
(a) the units that meet the above-mentioned preferential tax policies shall calculate the average proportion of the actual placement of disabled persons in the total number of employees of the unit on a monthly basis. If the average proportion of this month does not meet the requirements, the corresponding preferential tax policies for this month will be suspended. If the average proportion of accumulated three months in a year does not meet the requirements, the qualification of enjoying the corresponding preferential tax policies in the next year will be cancelled.
(II) The enterprises run by special education schools as stipulated in Item 7 of Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Education Tax Policy (Cai Shui [2004] No.39) refer to enterprises established to provide internship places for students at school, which are funded and managed by the school, and all the operating income belongs to the school. As long as the above-mentioned enterprises meet the second condition of Article 5, they can enjoy Articles 1 and 1 of this Notice. Such enterprises can include full-time students from special education schools who actually work in the enterprise when calculating the number of disabled people, and they can also include the above students when calculating the number of employees in the unit.
(3) In areas other than Liaoning, Dalian, Shanghai, Zhejiang, Ningbo, Hubei, Guangdong, Shenzhen, Chongqing, and Shaanxi, the units that have enjoyed the preferential tax policies of the original welfare enterprises before July/Kloc-0, 2007 do not meet the conditions for paying social insurance as stipulated in Item (3) of Article 5 of this Notice, but meet other conditions as stipulated in Article 5 of this Notice. The above-mentioned units shall, in accordance with relevant regulations, pay the relevant social insurance in full for the disabled as soon as possible.
Since June 5438+1 October1day, 2007, the units that still do not meet the requirements will stop implementing the preferential tax policies stipulated in Articles 1 and 2 of this Notice.
(four) enjoy preferential tax policies for the disabled resettlement conditions to implement the annual examination method, the specific annual examination method shall be formulated by the provincial tax department in conjunction with the civil affairs department at the same level and the Disabled Persons' Federation.
Seven. Related definition
(1) The term "disabled persons" as mentioned in this Notice refers to persons with visual disability, hearing disability, speech disability, physical disability, intellectual disability and mental disability indicated in the People's Republic of China (PRC) Disabled Persons' Card and persons holding the People's Republic of China (PRC) Disabled Persons' Card (1 to 8).
(2) The term "individual" as mentioned in this Notice refers to a natural person.
(3) The term "employees of units" as mentioned in this Notice refers to employees who have established labor relations with units and should sign labor contracts or service agreements according to law.
(4) The term "work therapy institutions" as mentioned in this Notice refers to welfare production and resettlement units that integrate employment and rehabilitation, organize people with mental disorders to participate in appropriate productive labor, implement rehabilitation treatment and training, and achieve the purposes of calming emotions, relieving symptoms, improving skills and improving living conditions, including rehabilitation workshops attached to mental hospitals, work therapy workshops attached to enterprises, and work therapy stations set up by grass-roots governments and organizations.
Eight. Provisions on the calculation of the number of disabled persons
(1) The mentally disabled are allowed to be included in the number of disabled persons and enjoy the preferential tax policies stipulated in Articles 1 and 2 of this Notice, which are limited to industrial treatment institutions and other units suitable for the employment of mentally disabled persons. The specific scope shall be stipulated by the provincial tax department in conjunction with the finance and civil affairs departments at the same level and the Disabled Persons' Federation.
(2) Persons with disabilities who do not meet the relevant provisions of the Labor Law of People's Republic of China (PRC) (Presidential Decree No.28) and other relevant provisions shall not be included in the resettlement ratio stipulated in Item (2) of Article 5 of this Notice, the tax refund and reduction limit stipulated in Article 1 and the additional deduction calculation stipulated in Article 2.
Nine, units and individuals through the signing of a false labor contract or service agreement, forgery or repeated use of the "disabled card" or "disabled soldiers card", the disabled have no actual work in name, falsely report the proportion of the disabled, do not pay or underpay the required social insurance for the disabled, and recover the paid wages from the disabled in disguise. In addition to investigating the responsibilities of relevant units and personnel in accordance with laws, regulations and other relevant provisions, the tax reduction (refund) actually enjoyed in the year when the above-mentioned illegal acts actually occurred shall be fully recovered and put into storage, and the qualification of enjoying the preferential tax policies stipulated in this notice shall be cancelled within three years from the year when the above-mentioned illegal acts actually occurred.
Ten, the specific measures for the collection and management of preferential tax policies stipulated in this notice shall be formulated separately by State Taxation Administration of The People's Republic of China in conjunction with the Ministry of Civil Affairs and the China Disabled Persons' Federation. Measures for the identification and management of the proportion of disabled persons in welfare enterprises and the basic facilities for the placement of disabled persons shall be formulated by the Ministry of Civil Affairs, the Ministry of Finance, State Taxation Administration of The People's Republic of China and the China Disabled Persons' Federation. Measures for the identification and management of the proportion of disabled persons and the basic facilities for the placement of disabled persons in blind massage institutions, occupational therapy institutions and other units shall be formulated by the China Disabled Persons' Federation in consultation with the Ministry of Finance, the Ministry of Civil Affairs and State Taxation Administration of The People's Republic of China.
XI。 This circular shall come into force as of July 1 2007, but the provisions of Article 2 of this circular on foreign-invested enterprises shall come into force as of July 1 2008. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Some Preferential Policies for Enterprise Income Tax ([94] Caishuizi No.001), Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Tax Issues of Welfare Enterprises and School-run Enterprises ([94] Caishuizi No.003), and Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Collection of Turnover Tax by Private Welfare Enterprises. 155), Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC), on Issues Related to Tax Policies for Welfare Enterprises (Caishuizi [2000] No.35), Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC), on the Pilot Work of Adjusting and Perfecting the Current Preferential Tax Policies for Welfare Enterprises (Caishuizi [2006]1KLOC-0/No.0), Notice of China Disabled Persons' Federation, Ministry of Finance, Ministry of Civil Affairs, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), on adjusting and perfecting the pilot implementation measures of the existing preferential tax policies for welfare enterprises (Guo Shui Fa [2006]12) and Notice of Ministry of Finance, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on further improving the pilot work of adjusting the existing preferential tax policies for welfare enterprises (Cai Shui [2006]135) from
Twelve, local finance and taxation departments at all levels should conscientiously implement the provisions of this notice, strengthen leadership, timely report to the local government, to obtain the understanding and support of the government, and closely contact and communicate with civil affairs, disabled persons' federations and other departments. The tax authorities should take the lead in establishing a joint meeting system attended by the above departments, and * * * will implement the policies stipulated in this notice. The financial and tax departments shall cooperate with each other, and the provincial tax department shall timely notify the provincial financial department of the tax reduction (refund) data and related information of the policies stipulated in this notice every six months.
Thirteen, around the implementation of any problems, please promptly report to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.