What are the preferential tax policies for the disabled?
The company as a legal person is disabled, and the preferential tax policies are:
(1) Labor services provided by individuals with disabilities shall be exempted from business tax;
(2) Persons with disabilities who have obtained a business license as an enterprise legal person can enjoy entrepreneurial support, with a maximum of 20,000 yuan; The leased site can enjoy the support of site rental fee, with a maximum of 20,000 yuan;
(3) Persons with disabilities who are engaged in self-employment and have obtained the business license of individual industrial and commercial households can enjoy 6,543,800 yuan of support; Can enjoy the venue rental fee of 6,543,800 yuan;
(four) disabled people who enter the market to engage in self-employment or are arranged by streets (towns) and communities to engage in self-employment or convenience services in the community shall enjoy support according to the standard of not more than 5,000 yuan. In addition, the state encourages and supports disabled people to choose their own jobs and start their own businesses, and the state gives small loans and other support to disabled people who choose their own jobs and start their own businesses within a certain period of time.
(5) Personal income tax can be reduced for the income of the disabled upon approval (note: whether it is reduced or exempted, you must apply to the local local tax bureau for approval). (Article 5 of the Individual Income Tax Law of People's Republic of China (PRC))
(6) Labor services provided by individuals with disabilities are exempt from value-added tax. (Article 8 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax)
(seven) the tax authorities shall refund the value-added tax or reduce the value-added tax at the time of collection according to the actual number of disabled people placed by the unit.
(8) 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. (9) The State exempts disabled persons engaged in self-employment from administrative fees. (Article 36 of the Law of the People's Republic of China on the Protection of Disabled Persons)
(10) The State encourages and supports disabled people to choose their own jobs and start their own businesses. Persons with disabilities who are engaged in self-employment shall be given tax concessions in accordance with the law, and the relevant departments shall take care of them in business premises and other aspects, and shall be exempted from administrative fees such as management, registration and license according to regulations. The state provides micro-credit and other support for disabled people to choose their own jobs and start their own businesses within a certain period of time.
How much is the personal income tax relief for the disabled?
The personal income tax relief policies for disabled people's wages are as follows:
(1) The scope of tax reduction or exemption for the disabled: income from wages and salaries earned by individuals; Income from labor remuneration; Remuneration income; Income from royalties can be reduced by 30% personal income tax.
(two) the achievements of individual industrial and commercial households in production and operation made by individuals with disabilities are as follows:
1. Personal income tax can be reduced by 100% for the income obtained by individuals engaged in business, but if the income is abnormally high, that is, the annual income is 30,000-50,000 yuan (including 50,000 yuan), the personal income tax will be reduced by half. Personal income tax is not reduced if the annual income is more than 50,000 yuan.
2. 1-2 domestic helpers engaged in production and operation can be exempted from personal income tax by 30%; Personal income tax shall not be reduced if more than three domestic helpers are employed.
Cite the law
Individual Income Tax Law of the People's Republic of China
Article 5
Personal income tax may be reduced under any of the following circumstances. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record:
(a) the income of the disabled, the elderly and the martyrs;
(2) Having suffered heavy losses due to natural disasters. The State Council can stipulate other tax reduction measures and report them to the NPC Standing Committee for the record.
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 8
The value-added tax paid or borne by taxpayers for purchasing goods, labor services, services, intangible assets and real estate is input tax. The following input taxes are allowed to be deducted from the output tax:
(1) VAT indicated on the special VAT invoice obtained from the seller.
(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.
(3) For purchasing agricultural products, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula: input tax = purchase price × deduction rate (4) Value-added tax obtained from tax authorities or withholding agents for withholding and paying taxes from overseas units or individuals for purchasing labor services, intangible assets or domestic real estate. The adjustment of deduction items and deduction rate shall be decided by the State Council.
Law of the People's Republic of China on the Protection of Disabled Persons
Article 36
The state gives tax incentives to employers who arrange employment for disabled people to reach or exceed the prescribed proportion or centrally arrange employment for disabled people, and disabled people engage in self-employment according to law, and gives support in production, management, technology, capital, materials and venues. The state exempts disabled persons engaged in self-employment from administrative fees. The local people's governments at or above the county level and their relevant departments shall determine the products and projects suitable for the production and operation of the disabled, give priority to the production or operation of welfare units for the disabled, and determine that some products are exclusively produced by them according to the production characteristics of welfare units for the disabled. Government procurement, under the same conditions, should give priority to the purchase of products or services of welfare units for the disabled. Local people's governments at all levels should develop public welfare posts suitable for the employment of disabled people. The relevant departments shall give priority to the issuance of business licenses to disabled people who apply for self-employment. For rural disabled people engaged in all kinds of productive labor, relevant departments should give help in production services, technical guidance, agricultural materials supply, purchase and sale of agricultural and sideline products and credit.