For units that place disabled people, the tax authorities will collect and refund the value-added tax based on the actual number of disabled people placed in the unit.
? (1) The specific limit of the annual refundable value-added tax or reduced business tax for each disabled person who is actually placed shall be determined by the tax authorities at or above the county level based on the provincial people's government in accordance with the regulations applicable to the district and county (including county-level cities) where the unit is located.
The minimum wage shall be six times the approved minimum wage, but the maximum shall not exceed 35,000 yuan per person per year.
? (2) The competent tax authorities shall refund VAT on a monthly basis to taxpayers who meet the conditions for tax reduction or exemption. If the VAT paid this month is insufficient to refund, the VAT paid in previous months within the current year (referring to the tax year) may be deducted and refunded.
The remaining value-added tax will be refunded, and any insufficient refund can be carried forward and refunded to subsequent months within the current year.
If the tax payable for the current year is less than the approved annual tax refund limit, it shall be limited to the tax payable for the current year; if the tax payable for the current year is greater than the approved annual tax refund limit, the tax refund shall be limited to the approved annual tax refund limit.
If the taxpayer's tax payable for the current year is insufficient for refund, it shall not be carried forward and refunded in subsequent years.
The amount of VAT refundable by the taxpayer this month is calculated according to the following formula: The amount of VAT refundable this month = the number of disabled persons actually accommodated by the taxpayer this month × the specific limit of the annual VAT refund for each disabled person determined by the tax authorities at or above the county level
÷12? Basis: "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Preferential Policies for Promoting the Employment of Disabled Persons" (Caishui [2007] No. 092) and "Notice of the State Administration of Taxation and the Ministry of Civil Affairs on Tax Preferential Policies for Promoting the Employment of Disabled Persons" by the China Disabled Persons' Federation
Compiled by "Notice on Policy Collection and Administration Measures" (Guo Shui Fa [2007] No. 67).
Extended information: When a company recruits disabled people and reaches the prescribed placement ratio, it does not need to pay employment security funds for disabled people.
Article 2 of the "Interim Provisions on the Administration of Employment Security Funds for Disabled Persons" "guarantee funds" refers to the agencies, institutions, and agencies that arrange employment of disabled persons in areas where the employment of persons with disabilities cannot meet the proportion stipulated by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, in areas where decentralized and proportional employment arrangements are implemented.
Groups, enterprises, institutions, and urban and rural collective economic organizations shall, in accordance with relevant local laws and regulations, calculate and pay special funds for the employment of persons with disabilities based on the annual headcount difference and the average annual salary of employees in the region in the previous year.
"Security funds" are paid according to the territorial principle, and units affiliated to central departments handle it in accordance with the relevant provisions of local laws and regulations.
Agencies, groups, enterprises and institutions, and urban and rural collective economic organizations should actively create conditions in accordance with the relevant provisions of the "Law of the People's Republic of China and the People's Republic of China on the Protection of Disabled Persons" to gradually achieve the prescribed proportion of arrangements.