All taxes, fees, funds (employment security fund for the disabled) or trade union funds entrusted by local tax authorities have corresponding laws, regulations or normative documents. Local tax departments at all levels strictly implement various tax policies, including the implementation of preferential tax reduction and exemption policies.
I basis for the collection of surplus insurance funds and trade union funds
1, the circular issued by the Ministry of Finance (Caizongzi [1995] No.5) and the Measures for the Proportional Placement of Disabled Persons in Sichuan Province stipulate that: "State organs, social organizations, enterprises and institutions shall place disabled persons at a ratio of not less than 65,438+0.5% of the number of employees in their own units, and units that fail to reach the employment number of disabled persons must pay the disabled persons annually.
2.sichuan province
The second is the preferential policies for small and micro enterprises.
Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China China Disabled Persons' Federation on Printing and Distributing (Cai Shui [2015] No.72), Chuan Caizong [20 16] 1 and Implementation Rules for the Administration of the Collection and Use of Employment Security Fund for the Disabled in Luzhou City (Lu Caizong [2016] "The residual insurance premium is calculated and paid according to the product of the difference between the number of disabled people employed by the employer in the previous year and the average annual salary of the employees of this unit", and "within three years from the date of industrial and commercial registration, small and micro enterprises with less than 20 disabled people (including 20 people) will be exempted from residual insurance premium".