For employment for the disabled is the entry point of the effective corporate tax planning

Network of paper to write: [Abstract] In order to encourage units to employment for the disabled, the state issued a series of preferential tax policies, the units can take full advantage of these policies to avoid paying the Protection of Disabled Persons gold, in order to achieve the non-payment, underpayment or tax rebates, achieve to establish a unit of the image, increase their profits, improve the social and economic benefits of win-win goal.

Paper Keywords for the disabled, tax planning, the entry point


Of persons with disabilities in the psychological, physiological, anatomical structure, some sort of loss of function is not normal, all or partially lost the ability to engage in certain activities in the normal way. Persons with disabilities, including visual disability, hearing disability, speech disability, physical disability, mental disability, mental disability, multiple disabilities and other disabilities. people's governments at all levels shall, in the overall planning of the Labor and Employment of Persons with Disabilities, creates conditions for employment for persons with disabilities. the employment of persons with disabilities, the implementation of combining centralization and decentralization approach, through multi-channel, multi-level, in various forms, the employment of persons with disabilities gradually popular, stable, reasonable, and the preferential policies on tax.

First, the employer preferential tax policies for employment for the disabled

(A corporate income tax

The employer (including organs, organizations, enterprises, institutions and private non-enterprise units, the same below the placement of persons with disabilities, in accordance with pay to disabled employees wages deducted on the basis of, in the degree of the end of the annual corporate income declaration and Huisuan of paid to date when, in accordance with the wages paid to workers with disabilities 100% deduction.

A loss of units applicable to persons with disabilities pay additional deduction policy

The employer actually paid the additional deduction of part of the wages of persons with disabilities, such as greater than the current year taxable income more than part of the current and subsequent years can be deducted, the loss of units applicable to the above wage additional deduction of taxable income approach, employing in the implementation of the above wage deduction at the same time, the unit can enjoy the enterprise income tax preferential policies.

Enjoy the conditions of persons with disabilities pay 100% deduction

The employer to enjoy the additional deduction of placement for 100% of the wages of workers with disabilities should have the following conditions: less than 1 year labor contract or service agreement signed with the placement of every people with disabilities in accordance with the law, and the placement of every people with disabilities in the unit actually workers work, on a monthly basis for the placement of every people with disabilities in full payment of the unit where the district and county people's government based on national policies and regulations of the basic pension insurance, basic medical insurance, unemployment insurance and industrial injury insurance social insurance, on a regular basis by the banks and other financial institutions not less than the unit where the counties for the provincial government approved minimum wage salary actually paid to the placement of every people with disabilities have the basic facilities for the disabled. posts.

(Two urban land use tax

Month in a tax year, the average actual number of employment for the disabled accounted for the total number of units active employees is higher than 25% (including 25% of the actual placement of persons with disabilities greater than 10 (including 10 units can be deducted or exempted urban land use tax levy for the year to determine specific tax ratio and the management approach of provinces, autonomous regions and municipalities, financial and taxation department in charge of relief.

(C VAT and sales tax

The placement of the disabled units, the implementation of the number of actual placement of the disabled by the tax authorities, the limit Jizhengjitui VAT or reduction of business tax approach.

A refund of value added tax or reduction of business tax limit

The specific limits of the actual placement of each disabled each year to refund VAT or reduction of sales tax by the tax authorities at or above the county level according to the unit where the counties (including county-level cities, flag for by the province (including plans to separate municipal People's Government approved the minimum wage six times OK, but can not exceed 35,000 yuan per year per person.

(2) the refund of value added tax or reduction of business tax

The competent tax authority shall months refund of VAT, this month has been referred to the lack of VAT refund, VAT paid net of the balance of the refunded VAT refund during the year, but the previous month, still less than the refund of the carry-over during the year after month refund of the tax authority should be reduction of business tax, business tax payable this month insufficient reduction can be carried forward during the year after the month of reduction, but not from the previous month to pay sales tax refund.

Refund of value added tax or reduction of business tax conditions

First of all, the above value-added tax preferential policies only apply to the production and sale of goods or providing processing, repairs and replacement services of the revenue accounting for VAT business and sales tax revenue and 50 percent of the units, but not for the above unit production and sales consumption tax taxable goods and direct sale of purchased goods, as well as the sales contract with outside units processed goods, income derived from the above business tax incentives only apply to provide "services" tariff lines (the advertising industry, except the income account for the VAT business and sales tax revenue and achieve 50% of the units, but not for the above unit to provide advertising services, and does not belong to the "service industry" tariff lines of the revenue of sales tax taxable services. Secondly, accounted for separately above enjoy preferential tax policies, and shall enjoy preferential tax policies for business sales income or revenue, can not be accounted for separately, shall not be eligible for this provision of value added tax or business tax incentives. Share http://eng.hi138.com
4 free paper download center. refund of value added tax or reduction of business tax planning
First of all, they sell the VAT and sales tax preferential tax policies for business units, can choose to refund VAT or reduction of sales tax, has been selected, a fiscal year shall not be changed. Secondly, if applicable both to promote the employment of persons with disabilities preferential tax policies, but also apply to the reemployed, preferential tax policies to support employment of demobilized cadres, dependents, units can opt to apply the most favorable policies, but can not accumulate execution.

Second, the employer file and record management employment for the disabled

The employer should, in the end of the year for the annual reporting and final settlement of enterprise income tax, submit the information to the competent tax authorities handle to enjoy the tax benefits of filing procedures, including persons with disabilities of the labor contract or service agreement, to pay social insurance credentials , the actual payment of wages credentials have been disabled workers list << >> on the certificate of Persons with Disabilities or the Disability military card >> copy, with the other information requested by the basic facilities and the competent tax authorities of the job to work for the disabled.

The employer fails to participate in disability in proportion to the employment situation of the audit identified, deemed not disabled are employed by the tax authority shall be in accordance with the actual number of active employees to determine the amount of the security fund should be paid, and unpaid or underpaid security payments to be recovered. false or incorrectly declare the number of employees and for the disabled in employment, the employer, by the tax authority shall be determined in accordance with the actual number of active employees and for the disabled in employment shall pay the amount of security payments, and unpaid or less payment security payments to be recovered.

Employment for the disabled did not reach the required percentage required to pay security payments

(Protection of Disabled Persons scope of the collection and the collection of gold standard. Provisions of the Regulation on the Employment of Persons with Disabilities, the proportion of the employing unit arranges the employment of persons with disabilities shall not be less than 1.5% of the total number of active employees of the unit, the specific proportion of provinces, autonomous regions, municipalities directly under the Central Government in accordance with the actual situation of this region provides employment for the disabled employing unit of less than the required proportion, protect the employment of persons with disabilities in accordance with the relevant provisions of the State to fulfill obligations of the employer, employment for disabled persons to reach and, autonomous regions and municipalities directly under the Central People's Government the prescribed proportion, according to local regulations, in accordance with the annual difference between the number and average wage of workers of this region of the previous year is calculated and paid special funds for the employment of persons with disabilities. For example, Zheng Ban Fa [2008] No. 103 provisions of Dalian City Administration employing unit within the region shall be employment for the disabled, with less than 50 units, an employment of persons with disabilities should be placed on the principle, arrangements has not reached the proportion of 1.7% of the proportion of the total number of active employees of the unit shall be subject to the employment of persons with disabilities security payments, the employer every few arrangements for an employment of persons with disabilities should be announced by the statistics department in the region average wage of workers to pay the security fund; arrangements for persons with disabilities less than 1 percentage of the required employment units, based on the actual difference between the proportion of pay protection gold security payments formula:
Security payments to be paid = (total number of active employees of the employing unit x 1.7% - the employer has arranged for the average wage of workers of the total number of disabled employees x in the region.

(Protection of Disabled Persons gold of the audit identified. Employment service agencies for people with disabilities at all levels is responsible for the employer identified audit of the proportion of the employment situation of persons with disabilities each year audit period, the employer must carry the employer wage manual (or wage schedules, social insurance payment schedule to the local employment service agencies for people with disabilities to apply for audit, and fill out the registration form >> << persons with disabilities in proportion to employment units, placement of persons with disabilities has been the employer must carry the employer and the workers with disabilities in accordance with the law signed 1 year (including more than 1 year << Labor Contract >> << disabled card >> or << military card with disabilities, the China Disabled Persons' Federation issued >> to fill out the registration form >> << serving people with disabilities. employment of persons with disabilities service agencies, according to the audit of the employer issue a payment notice, and stamped audit seal of the unit, the employer pursuant to the forefront in the enterprise income tax support.

Fails to participate in the audit of the employer are treated as not employment for the disabled, employment service agencies for persons with disabilities can be approved by the total number of active employees of the employer to determine the payable amount of the security fund.

For policy-related losses and other reasons, the employer, and where relief "security payments", by the units to apply the same level for the financial sector and the Disabled Persons 'Federation, in conjunction with the Disabled Persons' Federation for approval by the Financial sector, you can give relief to take care of unauthorized overdue, and may be subject to 5 ‰ part of the daily overdue fines.

Fourth, the employment for the disabled is the entry point of the effective corporate tax planning

The employer according to the proportion of the provincial people's government provides practical arrangements for the employment of disabled persons can be exempt from paying the employment security fund for persons with disabilities, and for the payment of wages to persons with disabilities to pay social insurance, enterprises do not pay more a penny, but you can enjoy the preferential tax policies for corporate income tax and deduction, urban land use tax relief and refund of VAT or reduction of business tax. Therefore, the employment for the disabled that implement the << Law on the Protection of Persons with Disabilities >> to solve the lives of people with disabilities, and ease the social pressures, but also to establish the glorious image of the employer, to increase their level of profitability and social and economic benefits. Share in the free paper download center http://eng.hi138.com

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