The scope of welfare enterprises enjoying tax incentives has been expanded from state-owned and collectively-owned welfare enterprises organized by the former civil affairs departments, street and township governments to include all types of domestically-owned enterprises set up by the various investment bodies in the society. The following conditions must be met:
(a) The proportion of disabled persons actually accommodated by the enterprise to the total number of active employees must reach 25% or more.
(2) The enterprise has signed a labor contract with each disabled person for more than one year in accordance with the law.
(3) The enterprise shall, in accordance with the law, participate in basic pension insurance, basic medical insurance, unemployment insurance and industrial injury insurance for each disabled person placed in the enterprise, and pay the social insurance premiums in a timely and full amount.
(d) The enterprise pays each disabled person placed in the enterprise a wage not lower than the minimum wage standard of the county (city) through the bank (including credit unions and other financial institutions that provide wage payment services).
According to the "Notice of the General Office of the Dalian Municipal People's Government on the Adjustment of the Minimum Wage Standard" (Dazhengbanfa [2006] No. 102), since August 1, 2006, the minimum wage standard for each person in Zhongshan District, Xigang District, Shahekou District, Ganjingzi District, Lushunkou District, Jinzhou District, Changhai County is 600 yuan per month; for each person in Pulandian City, Wafangdian City, Zhuanghe City, it is 500 yuan per month; for each person in Dalian Economic and Technological Development Area (DETDA), it is 500 yuan per month. 500 yuan; Dalian Economic and Technological Development Zone, Dalian Free Trade Zone 650 yuan per person per month.
The disabled persons mentioned above refer to those who hold the People's Republic of China Disabled Person's Certificate and indicate that they are visually disabled, hearing disabled, speech disabled, physically disabled and intellectually disabled, and those who hold the People's Republic of China Disabled Soldier's Certificate (Level 1 to 8).
Disabled persons placed by enterprises with disability documents approved by the relevant departments of foreign provinces (municipalities directly under the central government) and disabled persons of working age who do not conform to the Labor Law of the People's Republic of China (PRC) and the relevant regulations shall not be included in the calculation of the resettlement ratio and the limit of the relevant tax rebate or reduction as stipulated in paragraph (1) of this Article.
Second, the tax incentives for the pilot program
The tax incentives for the welfare enterprises in the pilot program have been changed to a monthly reduction of business tax or value-added tax according to the limit of the number of people actually resettled, and a reduction of enterprise income tax according to the amount of the extra wages multiplied by the applicable tax rate. Enterprises shall not levy or refund the business tax and the urban maintenance and construction tax, education surcharge and local education surcharge attached to the business tax within the limit of the month's reduction; the urban maintenance and construction tax, education surcharge and local education surcharge attached to the value-added tax shall not be reduced or exempted; and the enterprise income tax can be declared quarterly by the taxpayers themselves to calculate the amount of the quarterly reduction or exemption and, after going through the approval procedures for the reduction or exemption at the end of the year, the excess tax levied shall be refunded or the excess tax reduced or exempted shall be paid back. The taxpayers can calculate the amount of tax exemption for the quarter by themselves at the time of filing every quarter.
(a) Business tax
1. The tax authorities will reduce the business tax by a fixed amount according to the number of disabled persons actually accommodated by the enterprise. Each disabled person can reduce the amount of business tax for 35,000 yuan per year.
The competent tax authorities shall reduce the business tax on a monthly basis, and if the amount of business tax payable in the month is insufficient to reduce the tax, it shall not be carried forward to the subsequent months of the year to reduce the tax. The amount of business tax payable in the month shall be reduced according to the following formula:
The amount of business tax payable in the month shall be reduced = the actual number of disabled persons of the enterprise in the month × 35,000 yuan ÷ 12
2. Taxpayers enjoying the preferential policies on business tax are those enterprises engaged in the business tax within the scope of the tax items of the "service industry" (except for the advertisement industry, the same hereinafter). Business enterprises. The above tax incentives are not applicable to the provision of advertising services and other business tax taxable services that do not belong to the tax item of "service industry". Enterprises engaging in both "service" tax item and other tax items of business tax can only reduce the taxable amount of "service" tax item. If the taxable amount of the "service industry" tax item is not enough for deduction, it shall not be deducted from the taxable amount of other tax items. Enterprises should not enjoy the tax incentives for the above business and other business accounting, can not be accurately accounted for separately, shall not enjoy the tax incentives provided for in this notice.
3. Enterprises operating both VAT and business tax business can choose to reduce the VAT or business tax by themselves, and they are not allowed to change within one year after the selection.
4. If an enterprise meets the conditions of business tax incentives and other business tax incentives stipulated in this Circular at the same time, it can only choose one of the policies to be implemented.
(B) Enterprise Income Tax
Reduction of enterprise income tax by multiplying the amount of deducted wages by the applicable tax rate, tax reduction or exemption = the amount of deducted wages ① × the applicable tax rate ②. When declaring the prepayment in the middle of the year, the amount of tax deduction and exemption shall be reported in the eighth line of the "Enterprise Income Tax Prepayment Return"; according to the "Circular of the State Administration of Taxation on Clarifying the Caliber of the Implementation of Enterprise Income Tax Returns and Other Relevant Issues" (Guoshuifan [2006] No. 1043), when declaring the annual return, the amount of tax deduction and exemption shall be reported in the Schedule VII of the "Enterprise Income Tax Annual Return", "Detailed Table of Exempted Income and Tax Deduction and Exemption", line 43. The amount of tax reduction or exemption is greater than the amount of tax payable for the year. If the amount of tax deduction or exemption is greater than the amount of income tax payable for the year, deduction may be allowed for the portion thereof not exceeding the amount of income tax payable, and no deduction will be made for the excess portion for the year and the subsequent years; loss-making enterprises enjoying tax incentives are not subject to the method of salary addition and deduction of taxable income. Enterprises with authorized collection of enterprise income tax are not applicable to the above preferential policies.
The method of calculating the amount of wages to be deducted is as follows:
1. Enterprises that have implemented the work-efficiency linked taxable wage method
Enterprises that have implemented the work-efficiency linked taxable wage method shall calculate and deduct the annual wages before tax according to the work-efficiency linked taxable wage method, calculate the amount of income tax payable, and then calculate the amount of additional wages deducted by taking one times of the annual gross wages actually paid to the disabled person, and calculate the amount of reduced enterprise income tax accordingly. The company's business is a very important part of the company's success.
2. The implementation of the fixed taxable wage standard method
(1) The average wage actually paid by the enterprise does not exceed 1600 yuan per month
If the average wage actually paid by the enterprise does not exceed 1600 yuan per month, the enterprise shall first deduct the full amount of the wage actually paid before the enterprise income tax according to the provisions of the current enterprise income tax policy and then deduct the full amount of the wage actually paid to the disabled person as the additional deduction. The full amount of wages paid to the disabled person is one times the amount of wages deducted, according to the calculation of the amount of enterprise income tax reduction.
(2) If the average salary actually paid by an enterprise exceeds 1600 yuan/month
If the average salary actually paid by an enterprise exceeds 1600 yuan/month, the average salary is first deducted before enterprise income tax at 1600 yuan/month per person in accordance with the current enterprise income tax policy, and then the average salary actually paid to a disabled person is less than 1600 yuan/month, and then one times the total amount of the salary actually paid to the disabled person is added as the amount of deduction. If the actual monthly salary paid to the disabled person is less than 1600 yuan, the difference between the actual annual gross salary paid to the disabled person and 1600 yuan will be taken as the amount of salary to be deducted and the amount of EIT will be calculated accordingly; if the actual monthly salary paid to the disabled person is more than 1600 yuan, the difference between the actual salary paid to the disabled person and 1600 yuan will be taken as the amount of salary to be deducted and the amount of EIT will be calculated accordingly.