For units that place people with disabilities, the implementation of the tax authorities by the number of people with disabilities actually placed in the unit, the limit of immediate refund of value-added tax.?
(a) The specific limit of the annual VAT refund or business tax reduction for each person with disabilities actually placed in the unit shall be determined by the tax authorities at or above the county level on the basis of six times the minimum wage standard approved by the people's government at the provincial level applicable to the district and county in which the unit is located (including the county-level city), but the maximum shall not be more than 35,000 yuan per person per year.?
(2) The competent tax authorities shall refund the value-added tax on a monthly basis to the taxpayers who are eligible for tax exemption or reduction; if the value-added tax paid in this month is not sufficient to be refunded, it may be refunded in the balance of the value-added tax paid in the previous months within the current year (referring to the taxable year) after deduction of the value-added tax refunded, and if the taxpayers are still not sufficient to be refunded, it may be carried forward to be refunded in the subsequent months within the current year.
If the tax payable for the current year is less than the approved annual refund limit, the tax payable for the current year shall be the limit; if the tax payable for the current year is greater than the approved annual refund limit, the approved annual refund limit shall be the limit. If the taxable amount of the taxpayer for the current year is insufficient for refund, it shall not be carried forward for refund in the subsequent years. The amount of VAT refundable by a taxpayer for the current month shall be calculated according to the following formula: ?
The amount of value-added tax refundable for the current month = the number of disabled persons actually accommodated by the taxpayer in the current month × the specific limit of value-added tax refundable per disabled person per year determined by the tax authorities at or above the county level ÷ 12?
Based on the Circular of the Ministry of Finance and the State Administration of Taxation on the Preferential Policies on Taxation for Promoting Employment of Persons with Disabilities (Cai Shui [2007] No. 092) and the State Administration of Taxation Ministry of Civil Affairs China Disabled Persons' Federation on the promotion of employment of persons with disabilities tax preferential policies on the collection and management of the Notice (Guo Shui Fa [2007] No. 67) to organize.
Expanded Information:
Companies that recruit people with disabilities and meet the required arrangement ratio do not have to pay the Employment Security Deposit for the Disabled.
The second article of the Interim Provisions on the Administration of the Security Deposit for the Employment of Persons with Disabilities
The "security deposit" refers to the amount of money paid by the government of the province, autonomous region, or municipality directly under the central government to the government of the region in which the decentralized proportional arrangement for the employment of persons with disabilities has been implemented. Organizations, in accordance with the provisions of the relevant local laws and regulations, according to the annual difference in the number of people and the average annual salary of employees in the region in the previous year to calculate the payment of special funds for the employment of persons with disabilities.
The "guarantee funds" are paid in accordance with the principle of territoriality, with units belonging to the central government departments following the relevant provisions of the local laws and regulations where they are located. Institutions, groups, enterprises and institutions, and urban and rural collective economic organizations shall, in accordance with the relevant provisions of the Law of the People's Republic of China on the Protection of Persons with Disabilities, actively create the conditions for the gradual attainment of the prescribed percentage of employment.
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