The specific amount of monthly VAT refundable for each disabled person shall be determined by the tax authorities at or above the county level according to the monthly minimum wage standard approved by the people's government of the province (including autonomous regions, municipalities directly under the central government and cities with separate plans) where the taxpayer is located.
Extended materials enjoy preferential conditions.
1. Taxpayers (excluding massage institutions for the blind) should accommodate at least 25% (including 25%) of the employees, and at least 10 (including10); The proportion of disabled people who are placed in massage institutions for the blind on a monthly basis is not less than 25% (including 25%), and the number of disabled people who are placed in massage institutions for the blind is not less than 5 (including 5).
2. Sign a labor contract or service agreement with each disabled person for more than one year (including one year) according to law. Every time a disabled person is placed, social insurance such as basic old-age insurance, basic medical insurance, unemployment insurance, work injury insurance and maternity insurance shall be paid in full monthly.
3. Through banks and other financial institutions, the monthly salary of not less than the monthly minimum wage standard approved by the provincial people's government is paid to every disabled person who is placed, which is applicable in the county where the taxpayer is located.
4. Taxpayers whose tax credit rating assessed by tax authorities is C or D do not enjoy this preferential policy.
5. Taxpayers apply to the competent tax authorities for refund of VAT according to the tax payment period. If the value-added tax paid in this tax period is insufficient for tax refund, 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 not enough for tax refund, it can be carried forward to future tax periods within this tax year, but it cannot be carried forward to future tax periods. The tax payment period is not monthly, and VAT can only be refunded in eligible months.
6. Taxpayers can choose their own preferential policies to promote the employment of the disabled and support the preferential policies for the employment of key groups, retired soldiers, dependents and demobilized cadres, but they cannot implement them cumulatively. Once selected, it cannot be changed within 36 months.
7. Processing, repair and replacement services provided by disabled persons are exempt from value-added tax.
8. When taxpayers apply for preferential tax policies for the first time, they shall provide the following filing materials to the competent tax authorities:
(1) tax qualification record form.
(2) A copy of People's Republic of China (PRC) Disabled Persons' Card or People's Republic of China (PRC) disabled soldiers Card (grade 1 to grade 8), indicating that it is consistent with the original and stamped with the official seal page by page. Where a mentally disabled person is placed, a written statement agreeing to the employment of the mentally disabled person and written materials signed or sealed by his legal guardian to prove that the mentally disabled person has working conditions and willingness to work shall be provided.
(3) A copy of the identity certificate of the disabled, indicating that it is consistent with the original, and stamped with the official seal page by page.
9. When taxpayers apply for refund of VAT, they shall submit the following materials:
① Tax Refund (Refund) Approval Form (obtained from the competent tax authorities).
(2) Declaration Form for Tax Refund of Disabled Taxpayers' Resettlement VAT (obtained from the competent tax authorities).
(3) A copy of the current social insurance premium certificate for the disabled and a detailed list of the payer, payment amount and payment period confirmed by the taxpayer's official seal.
(4) List of monthly wages paid to the disabled in the current period by financial institutions such as banks or taxpayers with official seals.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Administrative Measures on Issuing Preferential Policies of Value-added Tax for Promoting the Employment of Disabled Persons