Allow enterprises to calculate and deduct the wages paid to disabled employees according to the facts when prepaying enterprise income tax; At the end of the year, when making annual declaration and final settlement of enterprise income tax, additional deduction shall be calculated in accordance with the provisions of the first paragraph of this article.
2. Labor services provided by individuals with disabilities can be exempted from enterprise business tax; (Article 8 of the Provisional Regulations of the People's Republic of China on Business Tax clearly stipulates).
3, for the placement (accept or provide jobs) of the disabled units, the implementation of the tax authorities in accordance with the actual number of disabled people in the unit, the fixed collection of immediate refund of value-added tax or business tax relief; (Cai Shui [2007] No.92).
Extended data
Enterprises that enjoy the deduction of 100% of the wages of disabled employees shall meet the following conditions:
1, sign a labor contract or service agreement with every disabled person who has been placed for 1 year or more, and every disabled person who has been placed has actually worked in the enterprise.
2. Every disabled person who has been placed has paid social insurance such as basic old-age insurance, basic medical insurance, unemployment insurance and industrial injury insurance stipulated by the county people's government where the enterprise is located in full monthly.
3, regularly through banks and other financial institutions to the placement of each disabled person actually pay not less than the minimum wage standard approved by the provincial people's government for the county where the enterprise is located.
4, with the basic facilities for the placement of the disabled.
Jimo Government Affairs Network-Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on preferential policies for enterprise income tax for disabled persons.