The scope of welfare enterprises enjoying preferential tax policies has been expanded from state-owned and collective welfare enterprises organized by the former civil affairs departments, streets and township governments to domestic enterprises of various ownership set up by various social investors. The following conditions must be met simultaneously:
(a) the proportion of disabled people actually placed by enterprises in the total number of employees of enterprises must reach more than 25%.
(2) The enterprise shall sign a labor contract with each disabled person who has been resettled for 1 year or more according to law.
(three) the enterprise shall participate in the basic old-age insurance, basic medical insurance, unemployment insurance and industrial injury insurance for every disabled person according to law, and pay social insurance premiums in full and on time.
(four) the enterprise through the bank (including credit cooperatives and other financial institutions offering wage payment business) to pay every disabled person not less than the minimum wage standard of the county (city).
According to the Notice of the General Office of Dalian Municipal People's Government on Adjusting the Minimum Wage Standard (Zheng Da Ban Fa [2006] 102), the minimum wage per person per month in Zhongshan District, Xigang District, Shahekou District, Ganjingzi District, Lushunkou District, Jinzhou District and Changhai County is 600 yuan since August12006; 500 yuan per person per month in pulandian city, wafangdian city and zhuanghe city; 650 yuan per person per month in Dalian Economic and Technological Development Zone and Dalian Bonded Zone.
The above-mentioned disabled persons refer to those who hold the People's Republic of China (PRC) Disabled Persons' Card and are marked as visually disabled, hearing disabled, language disabled, physical disabled and intellectual disabled, and those who hold the People's Republic of China (PRC) Disabled Persons' Card (1 to 8).
Persons with disabilities who hold disability certificates recognized by relevant departments of other provinces (municipalities directly under the Central Government) and do not meet the relevant provisions of the Labor Law of People's Republic of China (PRC) and working age shall not be included in the calculation of the resettlement ratio and related tax refund or tax reduction limits specified in Item (1) of this article.
II. Pilot preferential tax policies
The preferential tax policy for welfare enterprises will be changed to monthly reduction or exemption of business tax or value-added tax according to the actual resettlement quota, and enterprise income tax will be reduced or exempted by multiplying the deducted wages by the applicable tax rate. Enterprises within the business tax limit reduced or exempted in the current month and their additional urban maintenance and construction tax, education surcharge and local education surcharge shall not be levied or refunded; The urban maintenance and construction tax, education surcharge and local education surcharge in the VAT surcharge shall not be reduced or exempted; Enterprise income tax can be declared quarterly, and taxpayers can calculate the tax reduction or exemption in the current quarter by themselves. After going through the examination and approval procedures for tax reduction or exemption at the end of the year, the overpaid tax will be refunded or paid back.
(1) business tax
1. The tax authorities shall reduce or exempt the business tax according to the actual number of disabled people placed by enterprises. Each disabled person is exempted from business tax by 35,000 yuan per year.
The competent tax authorities shall reduce or exempt business tax on a monthly basis. If the business tax payable in the current month is insufficient, it shall not be carried forward to the next month for reduction or exemption. Business tax shall be reduced in the current month according to the following formula:
Business tax should be reduced in the current month = the number of disabled people actually placed by enterprises in the current month × 35,000 yuan12.
2 taxpayers who enjoy preferential business tax policies are enterprises engaged in business tax "service industry" (except advertising, the same below). The above preferential tax policies do not apply to the provision of advertising services and other taxable business tax services that do not belong to the "service industry" tax items. Enterprises engaged in business tax "service industry" and other tax payment services can only reduce the taxable amount of "service industry" tax payment services. If the service tax payable in the "service industry" tax item is not enough to be deducted, it shall not be deducted from the service tax payable in other tax items. Enterprises should separate the above-mentioned businesses that are not allowed to enjoy preferential tax policies from other businesses. If they cannot be accurately accounted for separately, they shall not enjoy the preferential tax policies stipulated in this notice.
3. Enterprises engaged in value-added tax and business tax can choose to reduce the value-added tax or business tax at their own discretion, and it shall not be changed within 1 year after the choice.
4. Enterprises that meet the business tax preferential policies and other business tax preferential policies stipulated in this notice can only choose one of them for implementation.
(2) Enterprise income tax
The method of reducing or exempting enterprise income tax is to multiply the salary after deducting the additional amount by the applicable tax rate, and the tax reduction = the salary after deducting the additional amount × the applicable tax rate. In declare in advance in the middle of the year, fill in the tax reduction and exemption in the eighth line of the Enterprise Income Tax Prepayment Declaration Form; According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Defining the Implementation Scope of Enterprise Income Tax Declaration (Guo [2006]1043), the annual declaration shall be filled in line 43 of Schedule 7 of the annual enterprise income tax return. If the tax reduction or exemption is greater than the income tax payable in the current year, the part that does not exceed the income tax payable may be deducted, and the part that exceeds the current year and subsequent years shall not be deducted; The method of deducting taxable income from wages is not applicable to loss-making enterprises that enjoy preferential tax policies. The above preferential policies do not apply to enterprises that have been approved to levy enterprise income tax.
The calculation method of salary plus deduction ① is as follows:
1, the work efficiency is linked to the taxable salary.
Enterprises that implement the method of linking work efficiency with taxable wages should calculate the pre-tax annual salary and deduct it according to the method of linking work efficiency with taxable wages, calculate the income tax payable, and then take the total annual salary actually paid to the disabled as 1 times as the deduction salary, and calculate the enterprise income tax reduction and exemption.
2, the implementation of fixed tax wage standard approach
(1) The average salary actually paid by the enterprise shall not exceed 1600 yuan/month.
If the average wage actually paid by an enterprise does not exceed 1.600 yuan/month, the actual wage paid is deducted before the enterprise income tax according to the current enterprise income tax policy, and then the actual wage paid to the disabled is 1 times of the deducted wage, so as to calculate the enterprise income tax relief.
(2) The average wage actually paid by the enterprise exceeds 1.600 yuan/month.
If the average wage actually paid by the enterprise exceeds 1.600 yuan/month, it shall be deducted before the enterprise income tax according to the current enterprise income tax policy. If the monthly salary actually paid to the disabled is lower than 1600 yuan, the total salary actually paid to the disabled in the whole year shall be deducted and the enterprise relief shall be calculated. If the actual monthly salary paid to the disabled exceeds 1600 yuan, the difference between 2 times the actual salary paid to the disabled and 1600 yuan will be used as the additional deducted salary to calculate the enterprise income tax relief.