Let's understand the preferential taxes and fees for the disability and disability together

In recent years, the employment of disabled people has become a key task for the attention of all sectors of society. It has played an important role in helping the employment of disabled people, especially to support welfare enterprises. Hao Ya helps disabled employment to take us together to understand the preferential tax and fees for disabled and disabled: the disabled person's entrepreneurship is exempt from VAT

[Enjoy the subject] Personal person in the disabled

[Promotions] Processing, repair and repairs provided by the disabled persons, taxable services provided by the society, exempting value -added taxes.

[Enjoy conditions] The disabled person refers to a natural person who holds the "Disabled Personal Certificate of the People's Republic of China" or "Certificate of Disability (1 to 8)" of the People's Republic of China in the legal labor age, including labor conditions and willingness to work Persons with mental disabilities.

【Policy basis】

1. The "Notice of the State Administration of Taxation on the General Administration of Taxation on the Pilot VAT of the VAT" (Cai Tax [2016] No. 36) Appendix 3 "Regulations on the Transition Policy of the VAT Tax Tax Tax Taxation Taxation Tax" item

2. "Notice of the State Administration of Taxation of the Ministry of Finance on Promoting the Promotional VAT Policies of Persons with Disabled Persons" (Cai Tax [2016] No. 52)

Units and individual industrial and commercial households with employment of disabled persons are levied immediately

[Enjoy the subject] Units and individual industrial and commercial households that resettle the disabled

[Promotion] For units and individual industrial and commercial households (hereinafter referred to as taxpayers) who resettle the disabled, the number of people who shall be reserved by the tax authorities according to the number of taxpayers to place disabled people. The specific value -added tax that can be refunded per month, shall be approved by the people's government approved by the provinces (including autonomous regions, municipalities, and planned cities) approved by taxpayers at or above the county level. Four times the salary standard.

If a tax period has been paid for the value -added tax period, the value -added tax period can be paid to the value -added tax for the value -added tax period for the valuable value -added tax during the tax period of this tax year. Return to the year after the transfer. If the tax period is not month -on -month, it can only be returned to the valuable monthly value of the monthly monthly monthly.

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