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Q:
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What are the tax benefits for business placement?
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A:
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Including the disabled, self-selected military transfer cadres and family members who have been placed with the military.
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Q:
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What are the preferential policies for people with disabilities?
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A:
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The enterprise can deduct 100% of the wages paid to the disabled employees when calculating the taxable income on the basis of the actual deductions of the wages paid to the disabled employees.
The enterprise is allowed to calculate the deduction of the wages paid to the disabled employees when it makes the advance declaration of enterprise income tax; at the end of the year, when it makes the annual declaration of enterprise income tax and makes the final payment, it can calculate the deduction in accordance with the provisions of paragraph 1 of this article.
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Q:
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What are the conditions for a company to be entitled to 100% deduction of the wages of an employee with a disability?
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A:
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In accordance with the law, a labor contract or service agreement has been signed for more than one year (including one year) with each disabled person placed, and each disabled person placed has actually worked in the enterprise.
For each disabled person placed in the company, the company has paid the full monthly amount of the basic pension insurance, basic medical insurance, unemployment insurance, work injury insurance and other social insurance stipulated by the people's government of the district and county where the company is located according to the national policy.
The actual salary paid to each disabled person placed through banks and other financial institutions on a regular basis is not less than the minimum wage standard approved by the provincial people's government and applicable in the district or county where the enterprise is located.
Basic facilities are available for the placement of persons with disabilities in jobs.
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Q:
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What are the preferential policies for military transfer cadres who choose their own careers?
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A:
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For new enterprises that are established for the purpose of placing self-selected military transfer cadres for employment, if the placement of self-selected military transfer cadres accounts for 60% (including 60%) or more of the total number of enterprises, they are exempt from business tax (value-added tax) and corporate income tax for three years from the date of receiving the tax registration certificate upon approval by the competent tax authorities.
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Q:
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What are the preferential policies for the resettlement of family members accompanying the military?
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A:
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Enterprises that are newly established for the purpose of accommodating the employment of family members accompanying the army are exempt from business tax (value-added tax) and corporate income tax for three years from the date of receiving the tax registration certificate. For enterprises enjoying preferential tax policies, family members accompanying the army must account for more than 60% of the total number of enterprises (inclusive), and have a certificate issued by the political and logistic organs above the military (inclusive); family members accompanying the army must have a certificate issued by the political organs above the division that can show their identity, but the tax department shall conduct the corresponding review and determination.
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FAQ
