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How should the disability fund file tax returns?
1, according to the annual report

2. First calculate the amount in the local employment security service center for the disabled, and then pay it in the local tax declaration hall of your unit.

Supplement: The payable amount is calculated by the service center personnel according to the number of employees in the unit, the local average salary in the previous year and a certain proportion. Don't forget to bring the official seal, the original payroll (proof of charge to an account) of the designated month in the previous year, and the original and photocopy of the documents paid by the disabled fund in the previous year before going to the employment security service center for the disabled. We also have an annual income tax return here.

3. The late payment fee shall be paid at 5‰ per day.