Calculation formula: number of disabled front-line workers/number of all front-line workers in the enterprise * 100%.
If it is greater than or equal to 35%, it can generally be recognized as a private welfare enterprise, but at this time, the value-added tax preferential margin is small, and the tax refund rate is 50%, that is, your enterprise needs to pay the value-added tax first and then apply for a tax refund, and it will refund 50% to you. If the proportion of your enterprise is greater than or equal to 50%, you can refund 100% of the value-added tax. Of course, it is also collected first and then returned. Another thing to note is that disabled people must be on-the-job, not affiliated, but actually working in your enterprise, which needs acceptance every year. For the local tax, it is mainly enterprise income tax, and it also enjoys the preferential policy of first collecting and then returning. It can be said that handling collective industrial welfare enterprises will bring great tax benefits to enterprises.
Let's talk about self-employment of disabled people: in all aspects of employment of disabled people, it is free from handling employment registration certificates to verifying the signing of labor contracts. When you start your own business, you can enjoy the benefits of the Provisional Regulations on Business Tax and the Provisional Regulations on Personal Income Tax, that is, the business income specified in the business tax items obtained by individuals with disabilities can be exempted from business tax and personal income tax. It should be noted that in order to prevent disabled people from issuing invoices on behalf of others (enterprises), the local local tax authorities must register individual business licenses, provide service agreements or prove that the local tax authorities can issue invoices for you, and are exempt from business tax and personal income tax. Disabled people in Beijing can make up 40,000 yuan for starting a business, and enterprises can subsidize each disabled person 1. 1 10,000 yuan.
Expanding materials Disabled people who start their own businesses in Beijing can get 40,000 yuan of support funds; For employers who arrange employment for the disabled, the Beijing Disabled Persons' Federation will give a post subsidy of 3,000 to 5,000 yuan per person per year according to the number of people who arrange employment for the disabled. Yesterday, the Beijing Disabled Persons' Federation issued the Interim Measures for Employers in Beijing to Arrange Employment Subsidies for Disabled Persons and the Interim Measures for Beijing to Support Disabled Persons to Find Their Own Jobs. The policy will be officially implemented today. Unemployed disabled persons (male 16 years old and under 60 years old, female 16 years old and under 50 years old) with Beijing household registration and disability certificate and self-employment or self-employment within the legal working age. Application Procedures Disabled persons can go to the street (township) Disabled Persons' Federation where their household registration is located to fill out the Application Approval Form for Self-employment Support for Disabled Persons in Beijing, indicating the project, time, place, capital investment, amount and purpose of applying for self-employment or self-employment, and issue the Business License of Enterprise as a Legal Person or the Business License of Individual Industrial and Commercial Households, the entry certificate of self-employment, the certificate of community self-employment and convenience service, ID card and household registration book. To apply for venue rental fee support, you must also issue a venue rental contract (agreement) and a venue rental bill. According to Wang Guofeng, director of the Education and Employment Department of Beijing Disabled Persons' Federation, in 200 1 year, Beijing Disabled Persons' Federation issued a policy to give a one-time support of 2,000 yuan to disabled people who are engaged in self-employment and employment. The new policy will expand the target of support to disabled people who start their own businesses, and greatly increase the amount of financial support.
According to reports, disabled people start their own businesses and obtain a business license as an enterprise legal person. According to the capital invested by its enterprise, it can give 20 thousand yuan of financial support, such as renting a venue, and then give 20 thousand yuan of venue rental fee support. Disabled people engaged in self-employment (including rural folk tourism management) to achieve employment, and obtained the Business License for Individual Industrial and Commercial Households, which can receive support of 1 10,000 yuan. If the venue is leased, the venue rental fee of 1 10,000 yuan will be supported.
In addition, disabled people who enter the market to engage in self-employment or are arranged by streets (towns) and communities to engage in self-employment or convenience services in the community can get 5,000 yuan of support. In addition to financial support, in-kind support is also included in the support funds. Wang Guofeng explained that the standard of financial support is different because of the large investment of operating enterprises and the low cost of starting their own businesses or operating in communities. For example, he said that if disabled people run enterprises and invest 654.38+10,000 yuan, they will be given 40,000 yuan to support them; If a shoe repair booth is set up in the community, the Municipal Disabled Persons' Federation will give financial support according to the actual investment of the shoe repair booth. The application project will be evaluated on the spot. Starting today, disabled people who start their own businesses and engage in self-employment can apply to the street or township disabled persons' Federation where they are registered, if they have gone through the business license and employment registration formalities in the human resources and social security departments and paid social insurance premiums in full and on time. After the examination and approval, the municipal disabled persons' Federation department will issue subsidies to the applicants in time.