Enterprises and other units that are VAT taxpayers or enterprise income tax taxpayers.
Second, the reporting conditions:
1. Enterprises recruit poor people who set up files and set up cards, and sign labor contracts with them 1 year or more;
2. The enterprise shall pay social insurance for the poor people who set up their files and cards according to law.
Three. Amount of relief:
The quota standard is 7,800 yuan per person per year, and the poverty-stricken people who set up a file can enjoy a 36-month preferential tax policy period; Deduct value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and enterprise income tax in turn.
Total amount: Guangdong: 23,400 yuan/person.
Our company can accurately identify your qualified personnel, timely and efficiently declare, apply early and deduct money early.
Declaration of reduction and exemption: refers to the declaration of tax preference reduction and exemption made by the enterprise at the same time as the normal monthly tax declaration;
Retroactive declaration: refers to the tax preference declaration of qualified personnel from 2065438 1 month 1 day to February 3, 20654381day. (including those who have left the company)
Policy basis: Caishui (2019) No.22 and Caishui (202 1) 18.
For example, the amount of tax refund: according to the actual enrollment month of key groups, enterprises enjoy tax refund of 650 yuan/month, up to 36 months (how many months to pay), and the final actual amount depends on the total tax payment of enterprises of 20 19-202 1 year. Take the enterprise as an example: all 50 people who have been employed out of poverty in the enterprise have been covered by social security for one year: 50 people can be deducted according to 7800 yuan/person-year * 7800 = 390,000 yuan, and * * can be deducted according to the standard for three years, that is, 780,000 yuan/year *3= about170,000 yuan (subject to the actual declaration)